【作者】 刘涛；

【导师】 李志刚；

【作者基本信息】 中国海洋大学 ， 工商管理， 2012， 硕士

【摘要】 加入wTO以后,我国企业已经不可避免地面临着越来越激烈的国际竞争。在目前的信息知识经济时代,非财务因素越来越成为影响企业业绩的驱动力,企业的竞争力主要体现在了高效的管理体系上,竞争的不断加剧需要企业加强自身的战略管理能力建设。作为零售企业的S公司目前面临着诸如公司战略与绩效管理不统一、绩效管理体系指标不健全、绩效沟通和辅导能力不够完善等问题。这些问题导致了S公司管理成本上升,企业的竞争力没有得到很好的提升。导致S公司目前出现这些问题的原因有很多,但是一个重要的原因就在于公司原有的绩效考核体系没有有效的贯彻执行公司战略。公司高层不能真正有效的落实公司战略,中低层员工不能真正明确公司战略的内涵。因此,S公司迫切需要规划构建出一套适合公司目前实际情况的战略性绩效考核管理系统,来真正提高公司的绩效,确保公司战略得到全面有效的实施,改变当前公司竞争力不断萎缩的现状。本研究的主要目的,就是依据平衡计分卡理论,分析案例S公司内部、外部环境,找出其优、劣势,建立公司战略地图并分解至公司各部门,使公司的战略目标真正得以实现。为S公司设计并构建有效的绩效管理系统,为建立科学完善的公司战略管理体系奠定基础,同时也为提高企业竞争力提供了多种途径和方法。本文采用了典型调查法、文献分析法等研究方法,采取理论分析与实证研究相结合来进行研究,将BSC相关理论与S公司的实际相结合,通过个别座谈、实地走访、收集资料等多种方法进行了大量的调查和研究,掌握了较为全面的第一手资料。在上述前提下,从公司愿景战略目标的角度,运用平衡计分卡工具,结合了绩效管理相关理论和企业战略管理相关的理论,联系公司发展实际,在研究S公司现有的绩效管理体系中的问题后,采用了定量分析与定性分析相结合的的方法,系统地提出了S公司基于平衡计分卡的绩效管理体系建设方案。更多还原

【Abstract】 After joining WTO, our enterprises are facing the more and more fierce international competition. In the information era of knowledge economy, non financial factors have increasingly become the driving force in affecting enterprises performance, the competitiveness of enterprises is mainly reflected in the efficient management system, and the enterprises require to strengthen their strategic management ability to face the increasing competition. As the S company of retail enterprise is facing many problems, such as the enterprise strategy and performance management is not uniform, performance management system is not perfect indicators, performance communication and counseling skills are not perfect. These problems led to the management cost of S company rises and the competitiveness is not well promoted.Although these problems are raised by a lot of reasons, but one important reason lies in the company’s original performance appraisal system is not effective in carrying out the strategy of the company. Company executives cannot truly and effectively implement the company strategy, lower employee can not really clearly comprehend the connotation of the company strategy. In view of this, the S company is urgent to construct a strategic performance management system which is suited for the actual situation to truly improve the company’s performance and ensure that the company’s strategy can be implemented fully and effectively.Thus, the current situation of the ceaseless atrophy of the company competition can be changed.The main purpose of this study is to establish strategy map of the company and decompose it to each department of the company by means of analyzing the external and internal environment to find out their advantages and disadvantages, basing on the theory of Balanced Scorecard. And, the company’s strategic goal will come true. This method is not only to lay foundations for S company to design and build an effective performance management system, to establish scientific and perfect company strategic management system, but also to provide a variety of ways and methods for enhancing the competitiveness of enterprise.This paper adopts a lot of methods, such as typical survey method, literature analyzing, combining theoretical analysis and empirical research, BSC theory and S company’s actual unifies, by individual discussion, investigation, data collection and so on many kinds of methods of investigation and study. So we master of the comprehensive first firsthand information. In view of this, from the vision of the company strategy goal perspective, using the Balanced Scorecard performance management tools, combined with the related theory and the enterprise strategy management theory, contact the company development reality, in the study of S company performance management system problem, using the combination of quantitative analysis and qualitative analysis. S Corporation Based on the Balanced Scorecard performance management system of construction project is proposed.更多还原