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论文编号：	9641
作者编号：	2120152946
上传时间：	2017/12/8 9:39:31
中文题目：	基于平衡计分卡的JT公司绩效评价方法研究
英文题目：	Research on the performance evaluation method of JT Company based on BSC
指导老师：	黄福广
中文关键字：	绩效评价;平衡计分卡;JT公司
英文关键字：	Performance evaluation; Balanced scorecard; JT Company
中文摘要：	JT公司是江西省规模最大的集研发、生产、销售特种电机和锂电池新能源为一体的国家高新技术企业，公司从 1991 年成立以来，得到了突飞猛进的发展，从地方中小型电机制造企业逐渐成为了国内伺服电机生产企业当中的龙头。但是伴随着日益增长的公司规模，公司的管理模式并未跟上其发展，财务信息的欠缺严重制约了公司的管理，影响了公司战略的执行。主要原因之一是公司的现有的绩效评价体系设计于2005年，是一个以财务数据为主要指标、评分标准不够规范的绩效考核体系，同时存在着没有考虑到公司战略、权重设计不够合理、指标不成体系、评分标准不适合周期性行业等问题，针对这些问题，本文建议设计一套以平衡计分卡为基础，用层次分析法为各指标设计权重，按公司的周期性特点建立评分标准的绩效评价体系，以解决公司现有的业绩评价体系不能很好的服务公司战略发展的问题。 在研究新的业绩评价体系是否能解决现有业绩评价体系存在的弊端时，文章采用了定性和定量相结合的研究方法，通过对前人的平衡计分卡理论研究的归纳，了解了平衡计分卡对于解决JT公司现有的绩效评价体系问题的优势，对2015年、2016年公司新旧绩效评价体系进行对比的定量研究，并通过新旧绩效评价方法评价结果与JT公司实际运营状况吻合性调查，发现以平衡计分卡为基础的绩效评价方法更能反映当前公司战略发展框架下JT公司的真实运营情况。最后得出以平衡计分卡为基础的绩效评价体系更适合JT公司目前的战略发展的研究结论。 文章的创新之处分为研究对象的创新和研究观点的创新。在研究对象方面，文章采取了被研究的较少的电机制造企业，研究成果对这类企业有一定的借鉴意义。在研究观点方面，文章提出了成长型公司和周期型公司绩效评价指标标准值的选取不应该相同，周期型公司的评价指标标准值的选择以同行业中位值更具参考性。同时文章在构建JT公司基于平衡计分卡的业绩评价方法的评价指标时所提出的建议考虑到推行难度、数据的可获取性等公司的实际情况，并针对公司的特点量体裁衣得来，具有很强的针对性和可操作性。
英文摘要：	JT company is the largest high-tech enterprises of r &d, production and sales of special motor and lithium battery new energy in Jiangxi province , since it was established in 1991, the enterprises got the rapid development which progresses by leaps and bounds。From a local manufacturing, enterprises gradually become the domestic small and medium-sized motor servo motor manufacturing enterprise of bibcock. However, with the growing scale of the company, the management of the company does not kept up with its development. The lack of financial information has seriously restricted the management of the company and affected the execution of the company's strategy. One of the main reasons is that the company's existing performance evaluation system design in 2005 still focused on financial data, insufficient standard criteria of performance evaluation system, meanwhile, there is no considering the company strategy, the design of the weight is not reasonable, the grading standard is not suitable for cyclical industries。To solve these problems, this paper suggests that design a set of performance evaluation system based on the balanced scorecard, and using the analytic hierarchy process for the weight。 When the dissertation study whether the new performance evaluation system can solve the insufficiency of the existing performance evaluation system, it adopted both qualitative and quantitative research methods。Base on the former research of the balanced scorecard theory, it has discovered the advantages of the balanced scorecard can solve the problem of performance evaluation system of JT company。Meanwhile, by building a new model to compare the performance of JT Company in 2015 and 2016, it found that the balanced scorecard performance evaluation system can reflect the current company JT within the framework of the strategic development much more correctly. It is concluded that the performance evaluation system based on the balanced scorecard is more suitable for JT's current strategic development. The innovation of the dissertation is to put forward a point that the standard value of the performance evaluation of growth companies and the cycle companies should not be the same, the cycle type should take the median in the industry as its standard value. And the advices of the paper for JT Company have very strong pertinence and operability for it has considering the availability of the data under the actual situation.
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