平衡计分卡在M公司绩效管理的应用研究
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摘要
平衡计分卡从财务、客户、内部流程、学习和成长四个角度关注企业绩效,已经成为一项战略执行与监控的管理工具,并结合战略与绩效管理协助企业实现远景。为提高M公司企业绩效管理水平和企业效益,拟综合运用平衡计分卡的相关技术方法,对M公司基于平衡计分卡绩效管理方法进行应用研究,实现提高企业绩效和员工满意的目标。主要研究工作如下：
(1)系统研究了平衡计分卡方法和企业绩效管理相关理论。阐述和分析了平衡计分卡理论的内涵、发展历程和实践现状,并进一步研究企业绩效管理基本理论。
(2)分析了M公司绩效管理存在的问题。详细介绍和分析了M公司的基本情况,并阐述了M公司绩效管理中主要存在缺乏科学的绩效管理方法、绩效结果应用狭窄等方面的问题。
(3)给出了M公司基于平衡计分卡绩效管理设计方案。结合M公司绩效管理方面存在的问题,给出了基于平衡计分卡M公司绩效管理评价标准、评价过程和评估结果应用等方案。
(4)给出了M公司实施基于平衡计分卡绩效管理方法的评估效果。从员工满意度、企业绩效两方面对M公司进行评估,并构建了员工满意度评估指标体系和企业绩效评估体系,阐述了实施后存在的问题及今后努力的方向,对其他相关企业具有很好的学习与借鉴作用。
The Balanced Scorecard gradually becomes a strategic implementing and inspecting tool of management, which concerns with the enterprises performance from the financial goals, customer, internal processes, learning and growth perspectives and which can help the enterprises achieve the future goals in using the strategy and performance management. To improve the level of performance management and efficiency in M Company, integrated use of the Balanced Scorecard related method and technologies, to achieve the goals of improving business performance and the employee satisfaction. The main work is as follows:
(1) It systemic researched the related theory of Balanced Scorecard and performance management methodology. Then described and analyzed the content, development and practice of Balanced Scorecard and further studied the basic theory of performance management.
(2)It analyzed the performance management problems M corporate. Firstly introduced and analyzed the detail basic situation of M Company, and described the main a lack of scientific methods in performance management performance management, the narrow issues application of performance results and so on.
(3) It gave the design of performance management in M Company based on the Balanced Scorecard. To the performance management problems of M Company, gave the company based on the Balanced Scorecard performance management M evaluation criteria, evaluation process and results of the assessment application program.
(4) It gave the assessment of the implementation in compensation management of M Company. To assess from two aspects of the employee satisfaction and corporate performance, and built employee satisfaction evaluation system and business performance evaluation system. And elaborated the existing problems after the implementation and its future direction, and to be a very good learning and reference for other related businesses.
(1)系统研究了平衡计分卡方法和企业绩效管理相关理论。阐述和分析了平衡计分卡理论的内涵、发展历程和实践现状,并进一步研究企业绩效管理基本理论。
(2)分析了M公司绩效管理存在的问题。详细介绍和分析了M公司的基本情况,并阐述了M公司绩效管理中主要存在缺乏科学的绩效管理方法、绩效结果应用狭窄等方面的问题。
(3)给出了M公司基于平衡计分卡绩效管理设计方案。结合M公司绩效管理方面存在的问题,给出了基于平衡计分卡M公司绩效管理评价标准、评价过程和评估结果应用等方案。
(4)给出了M公司实施基于平衡计分卡绩效管理方法的评估效果。从员工满意度、企业绩效两方面对M公司进行评估,并构建了员工满意度评估指标体系和企业绩效评估体系,阐述了实施后存在的问题及今后努力的方向,对其他相关企业具有很好的学习与借鉴作用。
The Balanced Scorecard gradually becomes a strategic implementing and inspecting tool of management, which concerns with the enterprises performance from the financial goals, customer, internal processes, learning and growth perspectives and which can help the enterprises achieve the future goals in using the strategy and performance management. To improve the level of performance management and efficiency in M Company, integrated use of the Balanced Scorecard related method and technologies, to achieve the goals of improving business performance and the employee satisfaction. The main work is as follows:
(1) It systemic researched the related theory of Balanced Scorecard and performance management methodology. Then described and analyzed the content, development and practice of Balanced Scorecard and further studied the basic theory of performance management.
(2)It analyzed the performance management problems M corporate. Firstly introduced and analyzed the detail basic situation of M Company, and described the main a lack of scientific methods in performance management performance management, the narrow issues application of performance results and so on.
(3) It gave the design of performance management in M Company based on the Balanced Scorecard. To the performance management problems of M Company, gave the company based on the Balanced Scorecard performance management M evaluation criteria, evaluation process and results of the assessment application program.
(4) It gave the assessment of the implementation in compensation management of M Company. To assess from two aspects of the employee satisfaction and corporate performance, and built employee satisfaction evaluation system and business performance evaluation system. And elaborated the existing problems after the implementation and its future direction, and to be a very good learning and reference for other related businesses.
引文
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[3]颜爱民.企业激励机制有效性分析[J].中南大学学报(社科版),2007,(1)：22-24.
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[17]L. M. Gascho, S. Steven. The Balanced Scorecard:Judgmental Effects of Common and Unique Performance Measures [J]. Accounting Review, 2000,8:235-242.
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[20]刘新国.平衡计分卡在长春市电信分公司绩效管理中的应用[D].吉林大学,2005.
[21]陈素蓉.平衡计分卡在商业银行绩效管理中的运用——以建设银行SN分行为例[D].西南财经大学,2004.
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[27]刘秉镰,王鹏姬.基于平衡计分卡的物流企业绩效层次分析[J].中国流通经济,2003,7：67-69.
[28]杜茂华,刘锡荣,付启敏.基于平衡计分卡的化工项目综合评价模型研究[J].科技管理研究,2010,19：63-65.
[29]王蓥,汤亚莉,刘星.平衡计分卡方法在绩效审计中的应用[J].重庆大学 学报(自然科学版),2007,9：84-87.
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[42]安智宇,程金林.基于平衡计分卡原理的绩效管理系统设计研究——以保险企业为例[J].华东经济管理,2005,6：54-56.
[43]谢金苹.从价值链角度构建平衡计分卡[J].财会月刊,2005,9：64-66.
[44]姜勇.平衡记分卡应用中的阻力及其对策[J].四川会计,2003,2：48-49.
[45]Schoar, A.S. Effects of Corporate Diversification on Productivity[J], Journal of Finance,2006(57):2379～2403.
[46]Charles A., O'Reilly, Brian G. Main, Graef S. Crystal. CEO Compensation as Tournament and Social Comparison:A Tale of Two Theories [J]. Administrative Science Quarterly,2006 (33):257～274.
[47]肖胜昔.平衡计分卡在国内企业应用中存在的问题[J].科技资讯,2006,2：101-103.
[48]顾晓敏,陈哲颖.基于平衡计分卡的创新审计指标体系及其应用[J].科技 管理研究,2010,4：63-65.
[49]Park Yun w. Controlling share holder and executive incentive structure: Canadian evidence [J].Canadian Journal of Administrative Sciences,2001, 17(3):245-254
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[51]罗伯特·卡普兰,大卫·诺顿.平衡计分卡—化战略为行动[M].广州：广东经济出版社,2004.
[52]武欣.绩效管理实务手册[M].北京：机械工业出版社,2006.
[53]谢梅.层次分析法在平衡计分卡中的应用[J].财会通讯,2008,2：34-36.
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[2]刘昕,李清,陈禹六.基于平衡计分卡的经营过程评价方法[J].计算机集成制造系统,2008,8：104-117.
[3]颜爱民.企业激励机制有效性分析[J].中南大学学报(社科版),2007,(1)：22-24.
[4]孙晓宇,赵达薇,李志刚.动态平衡计分卡在制造业企业中的应用研究[J].哈尔滨工程大学学报,2008,10：103-105.
[5]颜爱民.人力资源管理经济分析[M].北京：北京大学出版社,2010.
[6].王化成,刘俊勇.企业绩效评价研究回顾及卡普兰和诺顿的理论贡献[J].财会通讯,2008,12：22-23.
[7]Robert S. KaPlan, David P. Norton.The Balanced Scorecard[M]. Boston: Harvard Business School Press,1996.
[8]张惠茹.EVA与平衡计分卡业绩评价系统比较[J].会计之友,2006,6：15-16.
[9]Robert S. KaPlan, David P. Norton. The strategy focused organization[M]. Boston:Harvard Business School Press,2001.
[10]罗伯特·卡普兰,大卫·诺顿.刘俊勇,孙薇译.平衡计分卡——化战略为行动[M].广州：广东经济出版社,2004.
[11]Cainelli, Giulio. Performance-related pay or pay for participation [J]. Human Systems Management,2005,21 (1):55-57.
[12]Atkinson, W. Incentive pay programs that work in textiles [J]. Textile World,2006,151 (2):55-57.
[13]Park Yun w. Controlling share holder and executive incentive structure: Canadian evidence [J].Canadian Journal of Administrative Sciences,2007, 17(3):245-254
[14]Bettinger, C. Use corporate culture to trigger high performance[J].Journal of Business Strategy,2005,1 (2):38-42.
[15]N. Hanne. The balance on the balanced scorecard a critical analysis of some of its assumptions [J]. Management Accounting Research,2000,3:11-20.
[16]Ittner. Subjectivity and the Weighting of Performance Measures:Evidence from a Balanced Scorecard [J]. Accounting Review,2003,7:105-112.
[17]L. M. Gascho, S. Steven. The Balanced Scorecard:Judgmental Effects of Common and Unique Performance Measures [J]. Accounting Review, 2000,8:235-242.
[18]Banker. The Balanced Scorecard:Judgmental Effects of Performance Measures Linked to Strategy [J] Accounting Review,2004,1:153-162.
[19]张胜利.基于平衡计分卡的寿险公司绩效评价研究[D].西南财经大学,2004.
[20]刘新国.平衡计分卡在长春市电信分公司绩效管理中的应用[D].吉林大学,2005.
[21]陈素蓉.平衡计分卡在商业银行绩效管理中的运用——以建设银行SN分行为例[D].西南财经大学,2004.
[22]文跃然.薪酬管理原理[M].上海：复旦大学出版社,2004.
[23]李严锋,麦凯.薪酬管理[M].大连：东北财经大学出版社,2006.
[24]刘小莲.格乐博燃气公司薪酬体系设计[D].长沙：中南大学,2007.
[25]赵曙名.企业人力资源管理与开发国际比较研究[M1.北京：人民出版社,2009..
[26]王芳,张笑莉.平衡计分卡：一种新的经营业绩评价方法[J].中南财经大学学报,2007,1：64-66.
[27]刘秉镰,王鹏姬.基于平衡计分卡的物流企业绩效层次分析[J].中国流通经济,2003,7：67-69.
[28]杜茂华,刘锡荣,付启敏.基于平衡计分卡的化工项目综合评价模型研究[J].科技管理研究,2010,19：63-65.
[29]王蓥,汤亚莉,刘星.平衡计分卡方法在绩效审计中的应用[J].重庆大学 学报(自然科学版),2007,9：84-87.
[30]徐盛华,陈子慧.现代企业管理学[M].北京：清华大学出版社,2006.
[31]
[32][美]詹姆斯·w·沃克.人力资源战略[M].北京：中国人民大学出版社,2006
[33]孙永玲.平衡计分卡有成功案例展示[J].现代商业银行,2006,7：64-66.
[34]刘小花,詹庆东.平衡计分卡在数字参考咨询服务评估中的应用研究[J].国家图书馆学刊,2010,2：24-28.
[35][美]加里·德斯勒.人力资源管理(第六版)[M].北京：中国人民大学出版社,2006.
[36]加里·贝克尔.人类行为的经济分析[M].上海：上海三联出版社,2006.
[37]肖凯.企业绩效评价指标体系的融合[J].财会月刊,2008,8：30-31.
[38]孟庆良,韩玉启,吴正刚.基于平衡计分卡的CRM有效性评价模型研究[J].管理工程学报,2006,4：75-78.
[39]张晓彤.绩效管理实务[M].北京：北京大学出版社,2002.
[40]林泽炎.绩效考核操作实务[M].广州：广东经济出版社,2006
[41]文芳.平衡计分卡在保险公司绩效管理中的应用[J].财会月刊,2006,4：104-105.
[42]安智宇,程金林.基于平衡计分卡原理的绩效管理系统设计研究——以保险企业为例[J].华东经济管理,2005,6：54-56.
[43]谢金苹.从价值链角度构建平衡计分卡[J].财会月刊,2005,9：64-66.
[44]姜勇.平衡记分卡应用中的阻力及其对策[J].四川会计,2003,2：48-49.
[45]Schoar, A.S. Effects of Corporate Diversification on Productivity[J], Journal of Finance,2006(57):2379～2403.
[46]Charles A., O'Reilly, Brian G. Main, Graef S. Crystal. CEO Compensation as Tournament and Social Comparison:A Tale of Two Theories [J]. Administrative Science Quarterly,2006 (33):257～274.
[47]肖胜昔.平衡计分卡在国内企业应用中存在的问题[J].科技资讯,2006,2：101-103.
[48]顾晓敏,陈哲颖.基于平衡计分卡的创新审计指标体系及其应用[J].科技 管理研究,2010,4：63-65.
[49]Park Yun w. Controlling share holder and executive incentive structure: Canadian evidence [J].Canadian Journal of Administrative Sciences,2001, 17(3):245-254
[50]冉斌.如何进行三层级绩效管理[M].深圳：海天出版社,2006.
[51]罗伯特·卡普兰,大卫·诺顿.平衡计分卡—化战略为行动[M].广州：广东经济出版社,2004.
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