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论文编号：	9615
作者编号：	2120152931
上传时间：	2017/12/7 21:17:02
中文题目：	C咖啡公司基于平衡计分卡的绩效评价问题研究
英文题目：	Research on the Performance Evaluation Based on the Balanced Scorecard in C Coffee Company
指导老师：	陆宇建
中文关键字：	绩效评价；战略地图；平衡计分卡
英文关键字：	Performance evaluation; Strategic maps; Balanced scorecard
中文摘要：	绩效评价是指通过运用一定的数学原理和方法，建立对照标准，通过定量与定性分析相结合的对比分析方法，对企业一定经营时期的经营效益和经营者绩效进行测量和评定。本文所指的基于平衡计分卡的绩效评价体系，主要目的在于评价已经完成的工作是否符合公司战略以及为未来工作计划的制定提供重要参考。 21世纪是信息爆炸的时代，发展日新月异。企业要想适应竞争日趋激烈的生存环境，必须时刻关注市场的发展导向，不断调整自己的发展方向。传统的以财务度量为主的绩效评价指标体系，已经不能够完全满足企业需求，企业迫切需要一个能够提供更多反馈信息的绩效评价体系来不断提升改善经营者的行为。 C公司成立于2008年，是一家位于天津的咖啡豆烘焙商，其下设有一家精品咖啡馆。C公司的业务范围主要包括咖啡豆烘焙、包装、出售、咖啡馆服务、咖啡机安装等。公司成立初期员工只有五个人，每个人主要负责某一项工作。十年来，公司由五个人发展为六十余人，销售渠道由纯线下口耳相传的推销，拓展到线上；客户由天津本地，拓展到广州、上海、天津、北京等一线城市的精品咖啡馆和咖啡爱好者。 作为一家小型民营企业，C公司绩效评价体系过于简单随意，主观性较强，不能够满足公司日益发展壮大的需要。而根据对公司的调查发现，公司大部分的员工甚至上到经理层，狭义的认为绩效评价意义仅仅在于考核，其目的只是在于为奖惩公司员工提供依据，为年末绩效奖的发放提供准绳，并没有站在更高的角度，从公司战略角度看待绩效评价。 在此基础上，笔者为C公司引入基于平衡计分卡的绩效评价体系。具体来说，基于C公司的战略绘制C公司战略地图，再根据战略地图的描述设置对应的平衡计分卡指标体系指标和目标值来衡量C公司的战略实现情况，即C公司的绩效评价体系。通过1-9标度法给各项指标权重打分，再运用运筹学中的层次分析法构建判断矩阵，计算出各项指标体系的权重系数，设置相应的考评体系和奖惩办法，对于改善C公司现行绩效评价体系具有重要意义。
英文摘要：	Performance evaluation refers to the use of certain mathematical principle and method of establishing control standards, through the comparison and analysis method of combining quantitative and qualitative analysis, to the enterprise the management benefit of a certain operation period and the operator performance measurement and evaluation. Referred to in this article based on the balanced scorecard performance evaluation system, in which the primary evaluation has been completed work is in line with the company strategy and provide important reference for the establishment of the work plan for the future. The 21st century is the age of information explosion, and the development is changing with each passing day. In order to adapt to the increasingly competitive environment, enterprises must always focus on the development orientation of the market and constantly adjust their development direction. Traditional mainly on financial measures of performance evaluation index system, already can't completely meet the demand of enterprises, enterprises urgently need a can provide more feedback of performance evaluation system to improve improve the operator's behavior. Founded in 2008, company C is a coffee bean baker in Tianjin with a boutique cafe. The company's business scope mainly includes roasting, packaging, sale, cafe service and coffee machine installation. There are only five employees in the initial stage of the company, and each person is mainly responsible for one task. In the past ten years, the company has developed from five people to more than 60 people, and the sales channels have been sold through the pure and offline word of mouth. Our customers are from Tianjin, and we have expanded into boutique cafes and coffee lovers in the first-tier cities of Guangzhou, Shanghai, Tianjin and Beijing. As a small private enterprise, C company's performance evaluation system is too simple and casual and has a strong subjectivity and cannot meet the company's growing needs. And according to the company, the survey found most employees in the company and even up to the managers, narrow think only lies in the assessment of the performance evaluation significance, its purpose is just to provide the basis for rewards and punishment employees, provide criterion for performance award issued by the end, does not stand on a higher point of view, the performance evaluation of strategic point of view from the company. However, the performance management of C company also has disadvantages such as the biased financial index, the emphasis on short-term indicators, and the non-proximity strategy. On this basis, the dissertation introduces the performance evaluation system based on balanced scorecard. Concrete based on C company's strategic map strategy of C company, according to the description of the strategic map, set up corresponding index system of balanced scorecard indicators and target to measure the strategic implementation of C company, the performance evaluation system of C company. 1-9 scaling method through memory each index weight, and using the analytic hierarchy process (AHP) to construct judgment matrix in operational research, calculate the weight coefficient of index system, set up corresponding evaluation system and rewards and punishments measures, to improve the performance evaluation system of C company now industry is of great significance.
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