基于平衡计分卡的企业绩效评价研究
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摘要
绩效评价作为企业人力资源管理的重要组成部分,其评价的对象涉及企业员工、管理者、生产作业流程、售后服务体系、盈利情况、学习与培训等多个方面。绩效评价可发现企业中潜存的问题,为有针对性制定绩效提升策略提供参考。对此,本文基于平衡计分理论,从财务、客户等四个方面构建绩效评价指标体系,并借助层次分析法和物元模型构建绩效评价模型。最后,以MMC公司为例进行绩效评价,以验证绩效评价指标体系和评价模型的可行性。
As an important part of enterprise human resource management, performance evaluation involves many aspects such as employee, manager, production operation process, after-sales service system, profitability, learning and training. Performance appraisal can identify potential problems in the enterprise and provide reference for targeted development of performance improvement strategies. In this regard, based on the balanced scoring theory, this paper constructs a performance evaluation index system from four aspects: finance and customer, and constructs a performance evaluation model by means of analytic hierarchy process and matter-element model. Finally, MMC is taken as an example to evaluate the performance of the performance evaluation index system and the evaluation model.
As an important part of enterprise human resource management, performance evaluation involves many aspects such as employee, manager, production operation process, after-sales service system, profitability, learning and training. Performance appraisal can identify potential problems in the enterprise and provide reference for targeted development of performance improvement strategies. In this regard, based on the balanced scoring theory, this paper constructs a performance evaluation index system from four aspects: finance and customer, and constructs a performance evaluation model by means of analytic hierarchy process and matter-element model. Finally, MMC is taken as an example to evaluate the performance of the performance evaluation index system and the evaluation model.
引文
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[4]李志远,王雪方.企业绩效评价体系研究的知识图谱分析[J].科技管理研究,2014,34(15):56-61,71.
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[9]臧晶.企业绩效评价的理论基础[J].工业技术经济,2010,29(10):37-40.
[2]安景文,朱伟,李松林,孙雅轩.基于拓展型BSC-FANP模型的煤炭企业绩效评价[J].统计与决策,2018,34(18):181-184.
[3]张杰,杜伟伟.异质性视角下中国纺织上市企业绩效评价及发展战略研究[J].工业技术经济,2018,37(06):38-45.
[4]李志远,王雪方.企业绩效评价体系研究的知识图谱分析[J].科技管理研究,2014,34(15):56-61,71.
[5]王小娟,李红霞.电子商务服务业企业绩效评价指标体系的构建[J].技术经济,2014,33(06):32-37.
[6]赵富强,陈耘,靳龙.基于利益相关者满意度的企业绩效评价体系构建[J].开发研究,2013(03):90-94.
[7]申志东.运用层次分析法构建国有企业绩效评价体系[J].审计研究,2013(02):106-112.
[8]秦毅,刘虹.基于平衡记分卡的企业绩效评价体系构建[J].沈阳工业大学学报(社会科学版),2013,6(03):245-248.
[9]臧晶.企业绩效评价的理论基础[J].工业技术经济,2010,29(10):37-40.