平衡计分卡在郑州保信公司绩效评价中的应用研究
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摘要
随着市场竞争的加剧,企业在不断扩张外部市场的同时,企业经营者越来越意识到加强企业内部管理也是增强企业竞争能力的重要手段。企业绩效管理作为加强内部管理与控制的一个重要手段被越来越多的企业所认同,企业管理者正力图使绩效管理与企业战略更好的融合,即通过对战略目标层层分解来最终确定企业部门和岗位的绩效指标,建立科学的绩效评价体系,来推动企业战略目标的实现。传统的以财务指标体系为主的绩效评价体系已经无法满足现代企业管理的要求,一种全新的绩效评价体系—平衡计分卡应运而生。
本文以郑州保信技术有限公司为研究对象,把平衡计分卡这样一种全新的绩效评价体系引入到郑州保信技术有限公司中来,通过这种全新的、有效的绩效评价体系在保信公司的运用,克服了该公司以前绩效评价体系中长短期目标不协调的缺陷,把公司的绩效评价体系和中长期战略有效的结合起来,从而达到促进公司可持续发展、提升公司国际竞争力的目的。论文包含五章内容,第一章主要介绍了平衡计分卡的研究背景、研究意义和研究方法,第二章是对平衡计分卡的相关理论的综述,主要包括平衡计分卡理论的发展历程、相关管理理论简介、平衡计分卡的主要内容及国内外企业应用现状,第三章通过深入调研和深访基本上掌握了郑州保信公司现有绩效评价体系的现状及存在的问题,第四、五章系统分析了平衡计分卡在郑州保信技术有限公司的具体应用的开发设计、实施的过程和保障措施,以及初步实施后取得的良好效果。总之,本文通过平衡计分卡在郑州保信公司的运用,解决了保信公司绩效评价中存在的缺乏对长期目标考虑的短视问题,其研究成果对其他公司也具有较好的借鉴作用。
With the ever-fierce competition in the market, enterprise operators realize more and more clearly that improving internal enterprise management is also important means of enhancing enterprise competitive capacity while they constantly expand their external market. As a kind of important means of improving internal management and control, enterprise performance management has won recognition from more and more enterprises, and enterprise supervisors are endeavoring to realize a better blending of performance management and enterprise strategy. Namely, they establish a scientific performance appraisal system to facilitate the implementation of their enterprise objective by means of breaking down their strategic objective layer by layer to eventually determine the performance indicators of each department and each post. It is impossible for the traditional performance appraisal system which gives priority to financial indicator system to meet the requirement of modern enterprise management. A brand-new performance appraisal system called Balanced Scorecard emerges as the times require.
This thesis is in the context of Zhengzhou Baoxin Tech. Co. Ltd., which introduces the Balanced Scorecard, a brand-new performance appraisal system, and makes up for shortcomings of the evaluating method previously used by the company and effectively combines the company's performance appraisal system with its objective by applying this fire-new and effective performance appraisal system so as to promote company development and enhance international competitiveness. Chapter one of this thesis mainly discusses the research background, significance and methodology of the Balanced Scorecard, and Chapter Two summarizes relevant theories regarding the Balanced Scorecard, mainly including the development process of the Balanced Scorecard, brief introduction of related management theories, its main contents and its application by internal and external enterprises at present. Chapter Three mainly analyzes the status quo and problems of the existing performance appraisal system of Zhengzhou Baoxin Company. Chapter Four and Chapter Five mainly introduce the exact implementation of the Balanced Scorecard in Zhengzhou Baoxin Tech. Co. Ltd.. Finally, this thesis has a discussion on the problems that should be noticed when implementing the Balanced Scorecard. Baoxin Company solves the problems in terms of performance appraisal by applying the Balanced Scorecard, and it is expected that the research results of this thesis could have certain reference significance for other enterprises to use the Balanced Scorecard.
本文以郑州保信技术有限公司为研究对象,把平衡计分卡这样一种全新的绩效评价体系引入到郑州保信技术有限公司中来,通过这种全新的、有效的绩效评价体系在保信公司的运用,克服了该公司以前绩效评价体系中长短期目标不协调的缺陷,把公司的绩效评价体系和中长期战略有效的结合起来,从而达到促进公司可持续发展、提升公司国际竞争力的目的。论文包含五章内容,第一章主要介绍了平衡计分卡的研究背景、研究意义和研究方法,第二章是对平衡计分卡的相关理论的综述,主要包括平衡计分卡理论的发展历程、相关管理理论简介、平衡计分卡的主要内容及国内外企业应用现状,第三章通过深入调研和深访基本上掌握了郑州保信公司现有绩效评价体系的现状及存在的问题,第四、五章系统分析了平衡计分卡在郑州保信技术有限公司的具体应用的开发设计、实施的过程和保障措施,以及初步实施后取得的良好效果。总之,本文通过平衡计分卡在郑州保信公司的运用,解决了保信公司绩效评价中存在的缺乏对长期目标考虑的短视问题,其研究成果对其他公司也具有较好的借鉴作用。
With the ever-fierce competition in the market, enterprise operators realize more and more clearly that improving internal enterprise management is also important means of enhancing enterprise competitive capacity while they constantly expand their external market. As a kind of important means of improving internal management and control, enterprise performance management has won recognition from more and more enterprises, and enterprise supervisors are endeavoring to realize a better blending of performance management and enterprise strategy. Namely, they establish a scientific performance appraisal system to facilitate the implementation of their enterprise objective by means of breaking down their strategic objective layer by layer to eventually determine the performance indicators of each department and each post. It is impossible for the traditional performance appraisal system which gives priority to financial indicator system to meet the requirement of modern enterprise management. A brand-new performance appraisal system called Balanced Scorecard emerges as the times require.
This thesis is in the context of Zhengzhou Baoxin Tech. Co. Ltd., which introduces the Balanced Scorecard, a brand-new performance appraisal system, and makes up for shortcomings of the evaluating method previously used by the company and effectively combines the company's performance appraisal system with its objective by applying this fire-new and effective performance appraisal system so as to promote company development and enhance international competitiveness. Chapter one of this thesis mainly discusses the research background, significance and methodology of the Balanced Scorecard, and Chapter Two summarizes relevant theories regarding the Balanced Scorecard, mainly including the development process of the Balanced Scorecard, brief introduction of related management theories, its main contents and its application by internal and external enterprises at present. Chapter Three mainly analyzes the status quo and problems of the existing performance appraisal system of Zhengzhou Baoxin Company. Chapter Four and Chapter Five mainly introduce the exact implementation of the Balanced Scorecard in Zhengzhou Baoxin Tech. Co. Ltd.. Finally, this thesis has a discussion on the problems that should be noticed when implementing the Balanced Scorecard. Baoxin Company solves the problems in terms of performance appraisal by applying the Balanced Scorecard, and it is expected that the research results of this thesis could have certain reference significance for other enterprises to use the Balanced Scorecard.
引文
[1]林俊杰.平衡计分卡导向战略管理[M].华夏出版社,2003.2,P25-30
[2]阳迅.EVA与平衡计分卡业绩评价体系的比较及启示[D].山西科技,2006.5
[3]余芬.企业业绩评价体系探讨[D],合作经济与科技,2006.4
[4]王大悟.平衡计分卡在企业中的应用[J].北京第二外国语学院学报,2004.1
[5]罗伯特·卡普兰,大卫·诺顿.应用平衡计分卡作为战略管理系统[J].哈佛商业评论,1996.1
[6]彭正辉.论企业业绩评价指标体系的改进[J].管理与经济,2006年第5期
[7]罗伯特·卡普兰、大卫·诺顿.战略地图-无形资产为有形成果[M].2003.2,P38-50
[8]金燕著.平衡计分卡应用实务[M].海天出版社,2004.3,P58-62
[9]罗宏,朱开悉.企业战略性经营业绩评价研究[J].生产力研究,2002.1
[10]罗伯特·卡普兰,大卫·诺顿.平衡计分卡[M].广东经济出版社,2004.5,P85-92
[11]古继宝,华中生.从基于流程的控制到基于规则的控制[J].预测,2004.1
[12]王茜.试论企业业绩评价体系的构建与完善[J].企业经济,2003.12
[13]Michael E Porter.Competitive Advantage[M].The Free Press,March.2003,P85-90
[14]李刚.平衡计分卡与层次分析法[J].商业研究,2003.12.
[15]Robert S Kaplan and David P Norton.Transforming the balanced scorecard from performance measurement to strategic management[J].Accounting Horizons,Harvard Business Review,Jan.1998
[16]林俊杰.平衡计分卡导向战略管理[M].华夏出版社,2003.2,P87-94
[17]毕意文,孙永玲.平衡计分卡-中国战略实践[M].机械工业出版社,2003.4,P78-83
[18]李朝阳,李雪梅.战略性业绩计量模式-平衡计分卡[J].技术经济,2003.12
[19]罗伯特·卡普兰,大卫·诺顿.战略中心型组织[M].人民邮电出版社,2004.10,P76-85
[20]施洁.论业绩评价-兼谈平衡计分卡[J].经济师,2004.2
[21]罗伯特·卡普兰,大卫·诺顿.应用平衡计分卡作为战略管理系统[J].人民邮电出版社,2001.1
[22]王潇媛.平衡计分卡的评价及其在我国的应用[J].当代经理人,2006.6
[23]Robert S Kaplan and David P Norton.The Balanced Scorecard -Translating Performance indicator[J].Harvard Business Review,term 90.
[24]郑怀青.企业绩效评价浅议[J].财会研究,2006.1
[25]邵军,张秀峰.企业绩效评价的发展趋势[J].企业经济,2004.4
[26]保罗·尼文.平衡计分卡实用指南[M].中国财政经济出版社,2003.3,P38-43
[27]邵军,张秀峰.平衡计分卡业绩评价体系评述[D].辽宁工学院学报,2004.4
[28]付亚和,许玉林.绩效管理[M].复旦大学出版社,2003.2,P78-85
[29]宝丽嘉.战略执行[M].中国社会科学出版社,2003.2,P95-102
[30]刘军.基于平衡计分卡的知识链管理[J].经济论坛,2004.9
[31]潘雅珍.确定平衡计分卡各项指标权重的原则[J].财会月刊,2005.2
[32]李天侠.企业绩效评价体系的缺陷及其创新研究[J].经济师,2004.11
[33]尚鹏飞,李庆恒.我国企业如何成功实施平衡计分卡[J].商场现代化,2006.10
[34]杨显英.财务分析理论与实务[M].立信会计出版社,2006.1,P15-16
[35]汤谷良.高级财务管理[M].中信出版社,2006.10,P225-230
[36]李维新,金瑛.企业业绩评价应注重非财务评价指标的运用[J].经济师,2005.6
[2]阳迅.EVA与平衡计分卡业绩评价体系的比较及启示[D].山西科技,2006.5
[3]余芬.企业业绩评价体系探讨[D],合作经济与科技,2006.4
[4]王大悟.平衡计分卡在企业中的应用[J].北京第二外国语学院学报,2004.1
[5]罗伯特·卡普兰,大卫·诺顿.应用平衡计分卡作为战略管理系统[J].哈佛商业评论,1996.1
[6]彭正辉.论企业业绩评价指标体系的改进[J].管理与经济,2006年第5期
[7]罗伯特·卡普兰、大卫·诺顿.战略地图-无形资产为有形成果[M].2003.2,P38-50
[8]金燕著.平衡计分卡应用实务[M].海天出版社,2004.3,P58-62
[9]罗宏,朱开悉.企业战略性经营业绩评价研究[J].生产力研究,2002.1
[10]罗伯特·卡普兰,大卫·诺顿.平衡计分卡[M].广东经济出版社,2004.5,P85-92
[11]古继宝,华中生.从基于流程的控制到基于规则的控制[J].预测,2004.1
[12]王茜.试论企业业绩评价体系的构建与完善[J].企业经济,2003.12
[13]Michael E Porter.Competitive Advantage[M].The Free Press,March.2003,P85-90
[14]李刚.平衡计分卡与层次分析法[J].商业研究,2003.12.
[15]Robert S Kaplan and David P Norton.Transforming the balanced scorecard from performance measurement to strategic management[J].Accounting Horizons,Harvard Business Review,Jan.1998
[16]林俊杰.平衡计分卡导向战略管理[M].华夏出版社,2003.2,P87-94
[17]毕意文,孙永玲.平衡计分卡-中国战略实践[M].机械工业出版社,2003.4,P78-83
[18]李朝阳,李雪梅.战略性业绩计量模式-平衡计分卡[J].技术经济,2003.12
[19]罗伯特·卡普兰,大卫·诺顿.战略中心型组织[M].人民邮电出版社,2004.10,P76-85
[20]施洁.论业绩评价-兼谈平衡计分卡[J].经济师,2004.2
[21]罗伯特·卡普兰,大卫·诺顿.应用平衡计分卡作为战略管理系统[J].人民邮电出版社,2001.1
[22]王潇媛.平衡计分卡的评价及其在我国的应用[J].当代经理人,2006.6
[23]Robert S Kaplan and David P Norton.The Balanced Scorecard -Translating Performance indicator[J].Harvard Business Review,term 90.
[24]郑怀青.企业绩效评价浅议[J].财会研究,2006.1
[25]邵军,张秀峰.企业绩效评价的发展趋势[J].企业经济,2004.4
[26]保罗·尼文.平衡计分卡实用指南[M].中国财政经济出版社,2003.3,P38-43
[27]邵军,张秀峰.平衡计分卡业绩评价体系评述[D].辽宁工学院学报,2004.4
[28]付亚和,许玉林.绩效管理[M].复旦大学出版社,2003.2,P78-85
[29]宝丽嘉.战略执行[M].中国社会科学出版社,2003.2,P95-102
[30]刘军.基于平衡计分卡的知识链管理[J].经济论坛,2004.9
[31]潘雅珍.确定平衡计分卡各项指标权重的原则[J].财会月刊,2005.2
[32]李天侠.企业绩效评价体系的缺陷及其创新研究[J].经济师,2004.11
[33]尚鹏飞,李庆恒.我国企业如何成功实施平衡计分卡[J].商场现代化,2006.10
[34]杨显英.财务分析理论与实务[M].立信会计出版社,2006.1,P15-16
[35]汤谷良.高级财务管理[M].中信出版社,2006.10,P225-230
[36]李维新,金瑛.企业业绩评价应注重非财务评价指标的运用[J].经济师,2005.6