【摘要】：隨著知識(shí)經(jīng)濟(jì)的到來(lái),企業(yè)所處的環(huán)境也已不同往日,在當(dāng)下這個(gè)競(jìng)爭(zhēng)激烈的社會(huì),企業(yè)的經(jīng)營(yíng)管理需要重視績(jī)效評(píng)價(jià)這個(gè)方面。當(dāng)經(jīng)營(yíng)和市場(chǎng)環(huán)境不斷改變時(shí),公司需要考慮自身的長(zhǎng)遠(yuǎn)利益,優(yōu)秀的業(yè)績(jī)考核系統(tǒng)可以將公司的戰(zhàn)略轉(zhuǎn)變?yōu)榱炕闹笜?biāo),并根據(jù)指標(biāo)的具體情況發(fā)現(xiàn)問(wèn)題從而使公司管理層及時(shí)解決問(wèn)題。公司的業(yè)績(jī)是戰(zhàn)略發(fā)展的組成并且強(qiáng)調(diào)的是公司的目標(biāo),所以在戰(zhàn)略分析中需要考量公司未來(lái)發(fā)展情況。以利益相關(guān)者作為重點(diǎn)出發(fā)來(lái)評(píng)價(jià)公司業(yè)績(jī)是一種更趨向于理性的方式。不同時(shí)期不同的公司應(yīng)該要根據(jù)自身情況和發(fā)展采取適宜的業(yè)績(jī)?cè)u(píng)價(jià)方式。安徽DF化肥有限公司在發(fā)展過(guò)程中,缺少科學(xué)的業(yè)績(jī)?cè)u(píng)價(jià)標(biāo)準(zhǔn),且沒(méi)有考慮到所有重要的利益相關(guān)者,這樣給企業(yè)的后續(xù)發(fā)展造成一定的制約。而本文所提到的績(jī)效棱柱法是一個(gè)兼顧所有利益相關(guān)者的評(píng)價(jià)體系,本文參考了國(guó)內(nèi)外有關(guān)業(yè)績(jī)棱柱的研究現(xiàn)狀,在理論基礎(chǔ)上以安徽DF化肥有限公司為研究案例,試圖通過(guò)績(jī)效棱柱法來(lái)權(quán)衡每個(gè)利益群體的權(quán)益,不僅涉及到我們平常所考慮的財(cái)務(wù)指標(biāo),也會(huì)綜合考慮各種非財(cái)務(wù)指標(biāo),先通過(guò)對(duì)每個(gè)利益相關(guān)者的五個(gè)維度進(jìn)行指標(biāo)設(shè)計(jì),然后再按照權(quán)重比進(jìn)行計(jì)算評(píng)分綜合評(píng)價(jià),通過(guò)評(píng)價(jià)結(jié)果考核業(yè)績(jī),查找出管理中的問(wèn)題,以提高我國(guó)國(guó)有農(nóng)資企業(yè)的業(yè)績(jī)管理水平。此文共分為五部分,第一部分為導(dǎo)論,是從研究背景和意義等方面講述,第二部分是關(guān)于業(yè)績(jī)?cè)u(píng)價(jià)相關(guān)理論基礎(chǔ),第三部分是介紹安徽DF化肥有限公司的基本情況及其業(yè)績(jī)?cè)u(píng)價(jià)現(xiàn)狀與問(wèn)題并進(jìn)行原因分析,提出構(gòu)建績(jī)效棱柱的合理性和必要性。第四部分按照績(jī)效棱柱法的原理,分別從績(jī)效棱柱的五個(gè)維度為安徽DF化肥公司設(shè)計(jì)相應(yīng)的評(píng)價(jià)指標(biāo),為安徽DF化肥有限公司構(gòu)建一個(gè)新型的業(yè)績(jī)?cè)u(píng)價(jià)指標(biāo)體系。第五部分是結(jié)論與展望,主要是對(duì)本文的總結(jié),并指出存在的不足和需要在今后不斷完善的地方。
[Abstract]:With the arrival of knowledge economy, the environment of enterprises has been different. In the current competitive society, the management of enterprises needs to pay attention to the performance evaluation. When the operating and market environment is constantly changing, the company needs to consider its own long-term interests. A good performance appraisal system can transform the company's strategy into a quantitative indicator. And according to the specific situation of indicators to identify problems so that the company's management to solve the problem in time. The company's performance is a component of strategic development and emphasizes the company's goals, so the company's future development needs to be considered in the strategic analysis. It is a more rational way to evaluate the performance of the company with stakeholders as the focus. Different companies in different periods should adopt appropriate performance evaluation methods according to their own conditions and development. Anhui DF Fertilizer Co., Ltd. lacks scientific performance evaluation standard and does not consider all important stakeholders in the development process, which will restrict the subsequent development of enterprises. The performance prism method mentioned in this paper is an evaluation system which takes all stakeholders into account. This paper refers to the current research situation of performance prism at home and abroad, and takes Anhui DF Fertilizer Co., Ltd as a case study on the theoretical basis. Trying to weigh the rights and interests of each interest group through the performance prism method, not only involves the financial indicators that we usually consider, but also considers all kinds of non-financial indicators synthetically. First, we design the indicators through the five dimensions of each stakeholder. Then the comprehensive evaluation is carried out according to the weight ratio, and the problems in the management are found out through the evaluation results, so as to improve the performance management level of the state-owned agricultural enterprises in our country. This paper is divided into five parts, the first part is the introduction, is from the research background and significance, the second part is about the performance evaluation related theoretical basis, The third part is to introduce the basic situation of Anhui DF Fertilizer Co., Ltd., the current situation and problems of performance evaluation, and analyze the reasons, and put forward the rationality and necessity of constructing performance prism. In the fourth part, according to the principle of performance prism, the author designs corresponding evaluation indexes for Anhui DF Fertilizer Company from five dimensions of performance prism, and constructs a new performance evaluation index system for Anhui DF Fertilizer Co., Ltd. The fifth part is the conclusion and prospect, mainly the summary of this paper, and points out the shortcomings and needs to be improved in the future.
【學(xué)位授予單位】：天津商業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2015
【分類號(hào)】：F426.72

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