T白酒企业绩效考核体系的构建

【作者】 张琳；

【导师】 牛草林；

【作者基本信息】 内蒙古大学 ， 会计， 2014， 硕士

【摘要】 随着我国经济的腾飞,企业的经营环境已经发生巨大的变化。现代企业要想在日新月异的氛围下生存和发展就要有全局化的战略眼光,就要考虑到方方面面的利益,要适应国际和国内形势的变化,要考虑消费者需求的不断改变,还要确保股东利益的最大化等。高质量的管理要求给企业提出了新的挑战,传统的管理方法已经无法适应企业扩展和成长的脚步了。与此同时,各国学者正将这些管理方面的难题纳入到管理学科的科研工作中来,运用管理学的不断完善和发展来解决企业的困惑。平衡计分卡就是在这样的时代背景下应运而生,平衡计分卡的出现改变了绩效管理工作长时间处于的一种瓶颈状态,在其出现的将近三十年的时间里,得到了广泛的推广和运用,并收到了良好的管理效果,各国的学者和企业家们也在其基础上不断修正和完善。白酒企业作为注重传统的工业酿造企业,直是采用相对片面的财务指标作为绩效管理的信息基础,这样不完善的企业信息是无法支撑企业庞大的绩效管理工作运行的。所以,本文采用平衡计分卡作为企业绩效管理的工具,结合层次分析法来设置其指标系统的权重,用科学有效的方法帮助企业在绩效管理方面提升企业的管理水平。本文运用绩效管理的相关理论与具体的白酒企业资料结合的方法进行研究创作。在理论研究的区块是对本文之前所有国外和国内学者的相关理论和研究成果进行归纳总结,然后对国内白酒行业进行研究,分析近些年的行业形势、面临的问题、受到的挑战。针对这些行业问题结合本文案例T白酒企业的特点,为之设计一套以平衡计分卡为工具的绩效管理考核评价体系。并分析了传统体系的不足和新的绩效管理考核评价体系的优越性,为了使体系更加科学有效,采用了层次分析法来设置指标的权重。最后,对新的体系进行了具体实例的验证,得出了科学具体的结果,证明了新系统的可行性。这些都有利于白酒企业提升自身的工作效率和管理层次,并为之后更多的企业借鉴提供了良好的范例。更多还原

【Abstract】 As China’s economic take-off, the business environment has undergone tremendous changes. Modern enterprises are to survive the ever-changing environment and development necessary to have a global strategic vision, taking into account the interests of all aspects, to adapt to changes in the international and domestic situation, to consider the changing needs of consumers, but also to ensure that the interests of shareholders maximization, etc. Quality management requirements pose new challenges to the enterprise, traditional management methods have been unable to meet the company’s expansion and the pace of growth. At the same time, scholars from various countries these challenges are management, management disciplines into the feasibility work, the use of continuous improvement and development to address enterprise management confusion. BSC is in this background because of transport and health, the Balanced Scorecard performance management has changed the kind of work for a long time bottleneck in nearly three decades in which it appears, has been widely The promotion and application and received good management effectiveness, academics and entrepreneurs countries are constantly revised and improved on the basis of its. Liquor companies focus on traditional industries as brewing company, has been using a relatively one-sided information and financial indicators as the basis for performance management, enterprise information so imperfect is impossible to run a large enterprise to support the work of performance management. Therefore, this article uses the Balanced Scorecard as a corporate performance management tools, combined with the analytic hierarchy process to set its indicator system weights with scientific and effective way to help companies improve enterprise management level in performance management, and thus respond to today’s wine challenges faced by the enterprises.In this paper, the theory and methods of specific binding to the liquor business performance management research creation. In block theory is the theory of all foreign and domestic scholars and research before this article summarized, then the domestic liquor industry research, industry analysis of the situation in recent years, the problem facing the challenge suffered. To solve these problems combine industry herein Case T liquor business features, it designed a set of balanced scorecard performance management appraisal system tools. And analyzes the shortcomings and advantages of the new performance appraisal system of traditional management systems, in order to make the system more scientific and effective, using the analytic hierarchy process to set the index weights. Finally, the new system was validated specific examples of concrete scientific results obtained prove the feasibility of the new system. These are beneficial liquor companies to enhance their efficiency and management level, and after more companies learn to provide a good example.更多还原