节点文献
平衡计分卡理论在企业管理评级中的应用研究
Study on the Application of the Balanced Scorecard Theory in Enterprise Management Rating
【作者】 李志;
【导师】 高树军;
【作者基本信息】 河北大学 , 企业管理, 2013, 硕士
【副题名】以我国机械工业企业为例
【摘要】 机械工业与国民经济密切相关,是国民经济发展的基础性产业。从国际大环境来看,21世纪的前10年是世界机械工业发展的高速期,然而随后却经历了全球性经济危机的重创,如今危机尚未完全度过,世界经济前景依然不甚明朗,可以说“发展”和“复苏”的交织,已成为后经济危机这一阶段世界机械企业发展的主要特征。进入21世纪以来,我国机械行业面临着巨大的机遇与挑战。利好的消息是我国机械工业多年以来的发展速度迅猛,保持着20%以上的增速。尤其是从2009年起,机械行业的总体规模更是超越了美国,跃居世界第一。毋庸置疑,我国已经成为机械行业制造大国,但是大国绝不一定对等于强国。我国机械工业企业凭借其顽强的毅力,抵御住危机的不良影响,在十年间有了飞快的发展,初步完成了从小到大的量上的积累。未来一段时期,对我国众多的机械工业企业来说,是一个很好的战略机遇期。要想做大做强,企业必须在这段机遇期内下足功夫。可以说,能否成功的把握住这一战略机遇期,不仅会影响到企业自身的成败,同时也关系到我国的机械工业及制造业在全球产业链中的定位。本文正是从这样的背景出发,首先介绍了平衡计分卡理论的研究成果,然后分析了协会企业管理评级模型及其评价指标体系的缺点及不足,提出改进原有模型的建议。接下来,通过认真研究,我们发现将平衡计分卡的理论与企业管理评级模型相结合,可以有效的解决行业协会原有企业管理评级模型中的相关问题。基于这样的认识,本文以平衡计分卡理论为基础,改进了原有企业管理评级模型,构建了新的企业管理评级模型——六维度模型,并再设计了相关的评价指标体系。最后,以我国机械工业行业中的一家企业为实例,对改进后的企业管理评级模型和评价指标体系的有效性进行了验证。改进后的企业管理评级模型,一方面可以帮助行业协会进一步开展企业管理的评级工作;另一方面被评的企业可以通过这个模型发现自身管理方面存在的问题,通过不断的努力提升自身的企业管理水平。我们希望新模型能够在一定程度上帮助我国机械工业行业内的企业提升自身的管理水平,使我国真正的成为机械工业的强国。
【Abstract】 Machinery industry is closely related to the national economy, which is a basic industryin national economic development. From the international environment, in the preceding tenyears of the21st century is the world’s machinery industry high speed period of development.Later, however, experienced a global economic crisis hit, Crisis has not yet completelythrough, now the world economic outlook remains uncertain,“development” and “recovery”,so to speak, has become the economic crisis after this stage machinery enterprise developmentthe main characteristics of the world. Since the21st century, machinery industry in China isfacing great opportunities and challenges. Good news is China’s mechanical industry over theyears the pace of development is swift and violent, holds more than20%of the growth.Especially since2009, machinery industry overall size is beyond the United States, the largestin the world. No doubt, we have become a machinery manufacturer, but we should see ourtrue situation, power will not necessarily of equal power.Withstanding the economic crisis, China’s machinery industry enterprise has experiencedthe fastest development of ten years, and many enterprises preliminary have finished fromsmall to large amount of accumulation. The future is a period of strategic opportunities,whether China’s machinery industry enterprises can grasp the opportunity of success, whichnot only affects the success or failure of individual firms, but also concerns the location ofChina’s machinery industry in the global industrial chain.It is from this background, this paper first introduced the research achievements of thebalanced scorecard theory, then analyzed shortcomings and disadvantages about managementrating evaluation model and index system, and suggested to improve original model.Throughcareful study, we found that the theory of the balanced scorecard combining with rating modelenterprise management, can effectively solve the problem. Based on this understanding andbased on the balanced scorecard theory, we improved the original management rating model,and built a new enterprise management model——six dimensional model, and thenredesigned the relevant evaluation index system. Finally, taking a machinery industry enterprise as an example, we verified the effectiveness of the enterprise management modeland evaluation index system.The new enterprise management rating model based on balanced scorecard, on the onehand, can further help the association to carry out the work on enterprise management rating;on the other hand, the enterprise which is evaluated can find out their management problemsthrough the model, and then make efforts to improve its management level continuously. Wehope that the new model,to a certain extent, can help China’s machinery industry enterprisesto improve their management level, and make our country the real mechanical industrialpowers.
【Key words】 Mechanical industry; Management rating; The balanced scorecard;