本文關(guān)鍵詞：S公司業(yè)績評價(jià)指標(biāo)體系優(yōu)化設(shè)計(jì)　出處：《江蘇大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 業(yè)績評價(jià) 經(jīng)濟(jì)增加值(EVA) 平衡計(jì)分卡(BSC) 優(yōu)化設(shè)計(jì)

【摘要】：隨著時(shí)代推進(jìn),企業(yè)發(fā)展需求愈漸多元化,僅以傳統(tǒng)財(cái)務(wù)指標(biāo)去衡量企業(yè)業(yè)績水平早已不能滿足企業(yè)發(fā)展需求。一個(gè)全面科學(xué)的業(yè)績評價(jià)體系,不僅能夠反映出企業(yè)真實(shí)的業(yè)績水平,還能對企業(yè)經(jīng)營管理過程中存在的不足加以提升改善。而且,人們?nèi)找姘l(fā)現(xiàn),相較于傳統(tǒng)財(cái)務(wù)評價(jià)體系,那些遵循企業(yè)價(jià)值導(dǎo)向理念的綜合業(yè)績評價(jià)體系更為有效,如經(jīng)濟(jì)增加值(EVA)、平衡計(jì)分卡(BSC)等。本文先從企業(yè)業(yè)績評價(jià)的概念理論入手,引出了EVA和BSC的相關(guān)理論和各自優(yōu)缺點(diǎn),從中發(fā)掘兩種業(yè)績評價(jià)方法相互結(jié)合的互補(bǔ)性與可行性。而后,本文以S公司作為研究對象,介紹了S公司目前的業(yè)績評價(jià)體系,分析其存在的缺陷不足,從而提出在S公司構(gòu)建EVA和BSC相結(jié)合的業(yè)績評價(jià)體系的需求性。新的業(yè)績評價(jià)體系是以BSC為框架,以EVA為價(jià)值導(dǎo)向的綜合業(yè)績評價(jià)體系,兩者的結(jié)合可以在一定程度上彌補(bǔ)各自存在的缺憾。BSC的財(cái)務(wù)維度通常只包括一些傳統(tǒng)的財(cái)務(wù)指標(biāo),而EVA的加入可以更加全面客觀的反映企業(yè)價(jià)值創(chuàng)造結(jié)果,能夠充分的將S公司具體經(jīng)營目標(biāo)和股東財(cái)富最大化相結(jié)合。其次,雖然EVA較傳統(tǒng)財(cái)務(wù)指標(biāo)有很多優(yōu)勢,但是,其本質(zhì)上還是一個(gè)結(jié)果性的財(cái)務(wù)指標(biāo),無法對企業(yè)價(jià)值創(chuàng)造過程和未來發(fā)展驅(qū)動(dòng)因素進(jìn)行有效反映和管控,而平衡計(jì)分卡則擴(kuò)展了EVA的評價(jià)范圍,使企業(yè)不再拘泥于對財(cái)務(wù)業(yè)績的評價(jià),綜合考慮了客戶維度、內(nèi)部流程維度以及學(xué)習(xí)和成長維度。在整體構(gòu)建思路形成后,本文通過BSC四個(gè)維度層層分解S公司戰(zhàn)略目標(biāo),設(shè)定具體評價(jià)指標(biāo),通過層次分析法確定各指標(biāo)權(quán)重,完成體系的構(gòu)建。最后,收集S公司相關(guān)指標(biāo)數(shù)據(jù)運(yùn)用到該體系中,得到對S公司業(yè)績水平的綜合評判,并對新體系實(shí)施的預(yù)期效果進(jìn)行了分析。本文雖然是針對S公司構(gòu)建了新的業(yè)績評價(jià)體系,但是由于同行業(yè)企業(yè)在經(jīng)營管理過程中有諸多相似之處,因此,本文構(gòu)建的新體系對于和S公司較為相似的企業(yè)同樣具有參考和實(shí)施的價(jià)值,從而有效擴(kuò)展新體系的應(yīng)用范圍,幫助更多企業(yè)客觀全面的認(rèn)識自身業(yè)績水平,不斷加以改善和提升,促進(jìn)企業(yè)長遠(yuǎn)健康發(fā)展。
[Abstract]:With the advance of the times, the demand for enterprise development is becoming more and more diversified, only the traditional financial indicators to measure the level of enterprise performance has not been able to meet the needs of enterprise development. A comprehensive and scientific performance evaluation system. It can not only reflect the real performance level of enterprises, but also improve the deficiencies in the process of business management. Moreover, people increasingly find that compared with the traditional financial evaluation system. Those following the enterprise value-oriented concept of comprehensive performance evaluation system is more effective, such as economic value added, balanced scorecard (BSCS), etc. This paper starts with the concept of enterprise performance evaluation theory. Draw out the relevant theory of EVA and BSC and their respective advantages and disadvantages, explore the complementarity and feasibility of the two performance evaluation methods. Then, this paper takes S Company as the research object. This paper introduces the current performance evaluation system of S Company and analyzes its shortcomings. The new performance evaluation system is a comprehensive performance evaluation system based on BSC and EVA. The combination of the two can to some extent make up for the shortcomings of each other. The financial dimension of BSC usually includes only some traditional financial indicators. The entry of EVA can more comprehensively and objectively reflect the results of enterprise value creation, and can fully combine the specific business objectives of S company with the maximization of shareholder wealth. Secondly. Although EVA has many advantages over traditional financial indicators, it is still a result of financial indicators in essence, which can not effectively reflect and control the process of enterprise value creation and the driving factors of future development. The balanced Scorecard expands the scope of EVA evaluation, so that the enterprise is no longer stuck to the evaluation of financial performance, comprehensive consideration of the customer dimension. Internal process dimension and learning and growth dimension. After the formation of the overall thinking of construction, this paper analyzes the strategic objectives of S company through four dimensions of BSC, and sets specific evaluation indicators. Through the Analytic hierarchy process to determine the weight of each index to complete the construction of the system. Finally, collect the relevant index data of S company to apply to the system, and get the comprehensive evaluation of the performance level of S company. And the expected effect of the implementation of the new system is analyzed. Although this article is to build a new performance evaluation system for S company, but because of the same industry enterprises in the process of operation and management have many similarities, so. The new system constructed in this paper has the value of reference and implementation for the enterprises similar to S Company, which can effectively expand the scope of application of the new system and help more enterprises to understand their own performance level objectively and comprehensively. Continue to improve and upgrade to promote the long-term and healthy development of enterprises.
【學(xué)位授予單位】：江蘇大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F426.7;F406.7

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