【作者】 张丹；

【导师】 于丽萍；

【作者基本信息】 东北大学 ， 工商管理（专业学位）， 2016， 硕士

【摘要】 伴随着互联网技术的日趋成熟与发展,世界进入了信息时代,随着信息化的深入与推进,飞速发展的时代背景为企业提供了前所未有的机遇,同时也对企业管理提出了严峻的挑战。平衡计分卡作为一种重要的绩效管理理念,一旦出现必将会带来管理上的一场革命。传统的企业绩效评价产生于产业时代,以财务指标为主,立足于事后评价,关注短期利益,不利于企业的创新与积累,使企业的发展后劲不足。而平衡计分卡作为一种新型的战略管理工具,从卡普兰和诺顿提出后便在企业绩效评价中扮演着越来越突出的角色。它区别于传统绩效评价以单纯财务指标为主的模式,从财务、客户、内部运营、学习和成长四个维度全面的评价企业绩效,它立足于过去和现在的同时放眼未来,不仅仅关注企业的短期利益,更加注重企业的长期可持续发展,促使企业的目标和决策由短期型向长期型转化。本文首先对绩效评价及平衡计分卡理论进行了介绍,通过对多种绩效评价方法的比较从而体现出平衡计分卡的管理理念的优势。其次,通过对RT公司绩效评价的现状描述,分析得出引入基于平衡计分卡的绩效评价体系的必要性与可行性。再次,基于平衡计分卡的理念构建RT公司绩效评价体系,绘制RT公司的战略目标及战略地图,根据战略目标建立RT公司四个维度的指标体系。最后,阐述基于平衡计分卡构建的RT公司的评价体系的实施步骤及保障措施。更多还原

【Abstract】 With the development of Internet technology,the world has entered the information age.With the deepening and advancement of information technology,the background of rapid development has provided enterprises with unprecedented opportunities and posed severe challenges to enterprise management.The Balanced Scorecard is an important concept of performance management,it will be brought about a revolution in management.The traditional performance evaluation of an enterprise comes from the industrial era.It is mainly based on the financial measures,the following evaluation,and the short-term interests focus.This is not conducive to the innovation and accumulation of the enterprise.However,the Balanced Scorecard,as a new strategic management tool,has been playing an increasingly prominent role in the enterprise performance evaluation since Kaplan and Norton(Kaplan and Norton,1990).It is different from the framework of traditional performance evaluation,which it is based on financial indicators.The balanced Scorecard provides a new framework that not only provides performance measurements,but helps planners identify what should be done and measured.It enables executives to truly excute their strategies.It also helps the planners to evaluate the performance from finanical perspective,customer perspective,internal Business Perspective,and innovation and learning perspective to process performance measurement.The new system is not only based on the past and present while looking to the future,but also focused on the short-term development of the enterprise.In addition,it is truly focusing on the long-term sustainable development of the enterprises so that the enterprise can setup the business goals and strategies transforming from short-term to long-term development.In this paper,the author firstly introduces the theory of the Balanced Scorecard and performance evaluation,which compares the methods of multiple performance evaluation to show the advantages of the BSC management concept.Secondly,the author reviews and analyzes the current performance evaluation system of the RT Company to describe the necessity and feasibility of using BSC framework to improve performance evaluation system.Thirdly,it is essential for the RT Company to establish the business goals and strategies based on BSC model,and it is necessary to establish the index system of four dimensions of the RT Company according to the company’s goals and strategies.Finally,it is important and critical to implement and process the new performance evaluation system with the Balanced Scorecard to realize the goals and strategies in safe measurements.更多还原