【作者】 翟柳军；

【导师】 海福安；

【作者基本信息】 河南大学 ， 会计学， 2007， 硕士

【摘要】 本文对中小型制造企业员工绩效评价体系进行研究,主要源于以下三个方面的考虑:①从宏观经济的角度看,中小企业面临竞争环境激烈,需要提升管理水平,绩效评价作为其中一环,我们对其进行研究的重要性自不待言;②从管理会计这个学科的角度来看,上世纪九十年代以后管理会计发生了质的变化,它逐渐摒弃传统的成本管理,转而走向更具相关性的新方法诸如作业成本(ABC、ABM)、质量成本、平衡记分卡等,这预示着我们企业的管理必然要经受着一次盛大的洗礼,而旧有的评价体系仍无视这种变化,为新思想和方法的推广制造了障碍。因此,我们认为有必要与时俱进的考虑绩效评价体系的发展与创新;③从研究的现状看也有很强的必要性,作者搜集了近几年所有与绩效评价有关的优秀硕博论文并进行了分析。结果发现,现有的、系统地对绩效评价进行阐述的论文,并未真正从会计学尤其是管理会计学的角度,对员工层面的评价体系进行分析和改进,我国现阶段研究多为非财务类人员基于传统成本法基础上进行的研究,致使财务指标落后且雷同,不能反映管理会计的内在变化。为此,本文是站在管理会计前沿的角度,以作业成本法为基础,通过文献回顾法、规范分析法、案例分析法等方法对中小型制造企业员工绩效评价体系进行分析和研究,从而试图改进和完善现有的绩效评价体系,并推进新兴的管理会计方法和手段在企业的应用。论文共分为六章,通过这六章的系统分析,本文最终建立了以作业成本法为基础的员工绩效评价体系。在具体的体系设计过程中,一方面,作者在建立作业成本法下的绩效评价模型的基础上,通过层次分析法(AHP)对指标的权重进行了分析;并进一步结合模糊综合评价方法对员工的绩效作了评价;另一方面,作者通过将评价体系划为四个环节,并将其紧密结合,使得整个体系前后衔接有利于绩效的提升。通过对前人经验的总结和对作业成本法这个领域的探索,本文形成了一定的新意,主要有包括两个方面:①本文在王平心教授对作业成本法在人力资源领域研究的基础上,进一步进行了更细致的研究,得出了具有一定可实行性的结论;②在指标设计方面,本文紧紧围绕“作业”这个作业管理的核心和起点建立指标体系,而摒弃了落后的传统成本法的以“产品”为核心建立评价体系的方法;当然,由于作者本人学识所限,论文中不免有挂一漏万之处,希望在日后的交流中进一步予以完善。更多还原

【Abstract】 In this article we try to research the Middle-and-small enterpris staff performance appraisal system,just because: first, As we all know, Middle-and-small enterprise is very important because it can do much for our social. so it always play active role in the economy of country. But besides this, we also discover that the environment which it lived is becoming badly day by day .this kind of phenomenon at manufacture industry is outstanding especially. So it is important for us to study ;second, we realized that the discipline of management accounting have the profound change, particularly after 90’s, as the new means such as Activity-based Costing、Activity-based Budget、Activity-based Management and so on appear ,a new epoch of management begin, therefore, we think it is necessary to“move with the cheese and enjoy it”;third,I found that few of author of accountant put their heart on such aspect ,as a resault, Index system can’t reflect inside variety of manage the accountancy.So,at the angle of the Management Accounting, according to Activity based Costing theory, we try to study and analysis the performance of Medium and small manufacture enterprise’staff by literature experimentation、case study.The paper are divided into six chapters,by this,we establishment Medium and small manufacture enterprise’staff performance appraisal system, it base on Activity-based Costing. the author analyzed the appraisal content and index system, and explain how to decide the index weight by Analytical Hierarchy Process (AHP); On the other hand, we devide system into four part. By this we can improve our performance continuely.Maybe there are some kind of new.fist, this article study more base on Wang professornal Activity-based Costing research.second,this article try to build Index system base on“Activity”,but abandonned traditional cost method of take"product" as core to build up Index system;Certainly, there are a lot of insufficient.更多还原