發(fā)布時間：2018-05-15 07:40

  本文選題：業(yè)績評價(jià) + 平衡計(jì)分卡　； 參考：《重慶理工大學(xué)》2017年碩士論文

【摘要】：業(yè)績評價(jià)體系的先進(jìn)性合理性決定了企業(yè)業(yè)績考核結(jié)果的客觀性和真實(shí)性,它將宏觀的戰(zhàn)略愿景轉(zhuǎn)化為日常工作的指南,使企業(yè)不僅著眼于短期內(nèi)利益,更關(guān)注經(jīng)營的可持續(xù)性。經(jīng)過多年的發(fā)展,業(yè)績評價(jià)體系理論與實(shí)踐經(jīng)驗(yàn)不斷豐富,業(yè)績考核評估的方法也逐漸增多,但至今還是沒有一套標(biāo)準(zhǔn)適用的先進(jìn)有效的體系。因此一旦業(yè)績評價(jià)體系選擇或運(yùn)用不當(dāng),很容易造成業(yè)績評價(jià)結(jié)果不準(zhǔn)確、不客觀、不真實(shí)等情況發(fā)生。我國是世界上產(chǎn)煤最多,煤炭消耗量最大的國家,煤炭是我國使用率最高的能源,也是重要的工業(yè)原料,豐富的煤炭資源能夠?yàn)槲覈��?jīng)濟(jì)發(fā)展提供有力保障,是國家經(jīng)濟(jì)的重要支柱之一,煤炭行業(yè)的興衰對電力、鋼鐵、冶煉金屬等重要行業(yè)的發(fā)展會產(chǎn)生較大的影響。但是,近幾年來油價(jià)走低、煤炭企業(yè)盲目擴(kuò)張?jiān)霎a(chǎn)、國家倡導(dǎo)和諧綠色發(fā)展都給國內(nèi)煤炭企業(yè)生存帶來了壓力,國內(nèi)出現(xiàn)煤炭產(chǎn)品產(chǎn)能過剩的問題,目前市場上煤炭供給大于煤炭需求,生產(chǎn)和經(jīng)營成本高,煤炭價(jià)格持續(xù)走低,煤炭企業(yè)生存情況堪憂,急需解決的困境就是通過對管理方法的革新,改善我國煤炭行業(yè)的經(jīng)營業(yè)績,使其能夠在市場競爭中處于有利地位。構(gòu)建一套考慮煤炭企業(yè)特性,適應(yīng)其發(fā)展的業(yè)績評價(jià)體系是解決上述問題的首要任務(wù)。A煤炭公司作為西南地區(qū)煤炭能源行業(yè)中代表性的企業(yè),也面臨上述的一些問題。本文將A煤炭公司作為研究的對象,結(jié)合其面臨的企業(yè)內(nèi)外部環(huán)境,分析其現(xiàn)在使用的業(yè)績評價(jià)體系的不足及引入BSC的必要性,結(jié)合A煤炭公司未來五年的戰(zhàn)略規(guī)劃,對業(yè)績評價(jià)體系進(jìn)行優(yōu)化,設(shè)計(jì)BSC業(yè)績評價(jià)體系,運(yùn)用層次分析法對指標(biāo)權(quán)重進(jìn)行量化。BSC業(yè)績評價(jià)體系考慮了國有企業(yè)的社會性、A煤炭公司本身及煤炭行業(yè)存在的特性,能夠多維度全面系統(tǒng)評價(jià)企業(yè)經(jīng)營業(yè)績。雖然本篇文章是以A煤炭公司為對象構(gòu)建平衡計(jì)分卡綜合業(yè)績評價(jià)體系,但是A煤炭公司所具備的特征及面臨的市場環(huán)境是煤炭行業(yè)中其他企業(yè)所普遍具備的。所以本文對于煤炭行業(yè)中的其他企業(yè)業(yè)績評價(jià)工作也有相應(yīng)的借鑒參考意義。
[Abstract]:The rationality of the advanced performance evaluation system determines the objectivity and authenticity of the results of the enterprise performance assessment. It transforms the macro strategic vision into the guide of the daily work, making the enterprise not only focusing on the short-term interests, but also paying more attention to the sustainability of the business. After years of development, the theory and practice experience of the performance evaluation system are constantly enriched. The method of performance assessment is gradually increasing, but there is still not a set of advanced and effective system applicable to the standard. Therefore, once the performance evaluation system is chosen or used unproperly, it is easy to cause inaccuracy, objectivity and unreality of performance evaluation results. China is the country with the largest coal production and the largest coal consumption in the world. Coal is the most used energy and important industrial raw material in China. The rich coal resources can provide strong guarantee for the economic development of our country. It is one of the important pillars of the national economy. The rise and fall of the coal industry will have a great influence on the development of the important industries, such as electric power, steel, smelting metal and so on. However, oil prices in recent years have come to a great extent. The coal enterprises are expanding blindly and increasing their production blindly. The national coal enterprises have brought pressure on the survival of the domestic coal enterprises, and the domestic coal products are overproductive. At present, the supply of coal is more than the coal demand, the cost of production and management is high, the price of coal continues to be low, the survival of coal enterprises is worried and urgent to be solved. The dilemma is to improve the management performance of China's coal industry and make it in a favorable position in the market competition by innovation of the management methods. It is the primary task to build a set of performance evaluation systems that consider the characteristics of coal enterprises and adapt to the development of the coal industry.A coal carbon company as the coal energy industry in the southwest region. The representative enterprise also faces some problems. This paper takes A coal company as the object of research, combines with the internal and external environment of the enterprise, analyzes the shortage of the performance evaluation system and the necessity of introducing BSC, and optimizes the performance evaluation system with the strategy of A coal company in the next five years, and designs BS C performance evaluation system, using analytic hierarchy process (AHP) to quantify the index weight.BSC performance evaluation system, considering the sociality of state-owned enterprises, A coal company itself and the coal industry, can comprehensively and systematically evaluate the business performance of enterprises in a multi dimension. Although this article is based on the A coal company as the object to build a balanced scorecard synthesis The performance evaluation system, but the characteristics of the A coal company and the market environment are common in the other enterprises in the coal industry. So this paper also has the reference significance for the performance evaluation of other enterprises in the coal industry.

【學(xué)位授予單位】：重慶理工大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F426.21;F406.7

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