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基于平衡計分卡的S冶金礦業(yè)集團公司績效評價體系的構(gòu)建

發(fā)布時間:2018-05-11 03:30

  本文選題:國有冶金企業(yè) + 平衡計分卡; 參考:《青島理工大學(xué)》2014年碩士論文


【摘要】:在我國目前經(jīng)濟產(chǎn)業(yè)格局中,冶金業(yè)處于基礎(chǔ)地位,如果沒有強大的冶金業(yè)作為基礎(chǔ),則我國的工業(yè)化、現(xiàn)代化以及中國夢的實現(xiàn)都將失去重要支撐。加快冶金業(yè)的發(fā)展步伐,可以有助于帶動經(jīng)濟增長、穩(wěn)定國家稅收、促進社會進步。然而,自2008年全球金融危機以來,我國冶金企業(yè)受到較大影響,大部分國有冶金企業(yè)都在動蕩的市場競爭中出現(xiàn)虧損,全行業(yè)面臨供求嚴重失衡的形勢,企業(yè)的健康持續(xù)發(fā)展擔(dān)負著巨大的壓力。在此背景下,國有冶金業(yè)要想擺脫經(jīng)營困境,重新振興起來,就必須引入先進的績效管理思想,構(gòu)建更加科學(xué)合理的績效管理體系。 在之前計劃經(jīng)濟體制的影響下,國有冶金企業(yè)的管理通常過于重視企業(yè)生產(chǎn)管理,而忽視對企業(yè)員工的管理,缺乏科學(xué)的績效管理,未建立完善的員工績效考評體系,不能將員工的創(chuàng)造性和潛力充分發(fā)揮出來。若能激發(fā)員工的創(chuàng)造力,不斷使其在工作中發(fā)揮其價值,而且能使員工在實現(xiàn)價值的同時得到最大心理滿足,企業(yè)就能從根本上實現(xiàn)經(jīng)營效益的穩(wěn)步攀升。 平衡計分卡在績效考評中具有獨特的先進性,不僅能夠準確考評企業(yè)財務(wù)情況,而且注重企業(yè)內(nèi)部流程優(yōu)化、客戶滿意度提升和員工自身價值的增加。因此,為解決國有冶金企業(yè)在績效管理方面出現(xiàn)的問題,可以將平衡計分卡的思想引入績效考評中,以期提升員工的績效、實現(xiàn)企業(yè)的振興和持續(xù)發(fā)展。 本文以中國五礦下屬的某冶金礦業(yè)集團公司(以下簡稱S公司)為研究對象,首先回顧了相關(guān)研究理論和文獻,然后簡單介紹了一下有關(guān)績效評價及平衡計分卡的基本概念,并對S公司現(xiàn)有的績效評價體系的現(xiàn)狀進行分析,了解其形成背景和顯現(xiàn)存缺點,再對其施行平衡計分卡的必要性和可能性進行了較為細致客觀的分析,然后再以平衡計分卡理論為指導(dǎo)思想,從財務(wù)維度、客戶維度、內(nèi)部業(yè)務(wù)流程維度和學(xué)習(xí)與成長維度四個方面,量身打造適合S公司的績效評價體系方案,以期更好地解決企業(yè)當(dāng)下遇到的各種運營問題,促進平衡計分卡在此行業(yè)甚至是整個國有企業(yè)的推廣,并對增強國有冶金礦業(yè)企業(yè)的競爭力,提高其管理水平,提供一些合理的借鑒和參考。
[Abstract]:The metallurgical industry is in the basic position in the present economic industrial pattern of our country. If there is no strong metallurgical industry as the foundation, the industrialization, modernization and the realization of Chinese Dream of our country will all lose the important support. Speeding up the development of metallurgical industry can help to promote economic growth, stabilize the state tax, and promote social progress. However, since the global financial crisis in 2008, Chinese metallurgical enterprises have been greatly affected. Most state-owned metallurgical enterprises have suffered losses in the turbulent market competition, and the whole industry is faced with a serious imbalance between supply and demand. The healthy and sustainable development of enterprises bears great pressure. In this context, if the state-owned metallurgical industry wants to get rid of the predicament of management and revitalize again, it must introduce advanced performance management thought and construct a more scientific and reasonable performance management system. Under the influence of planned economy system, the management of state-owned metallurgical enterprises usually pays too much attention to the production management of enterprises, but neglects the management of employees, lacks scientific performance management, and fails to establish a perfect performance appraisal system for employees. The creativity and potential of employees cannot be fully realized. If we can stimulate the creativity of the employees, make them play their value in the work, and make the employees get the biggest psychological satisfaction while realizing the value, then the enterprise can realize the steady increase of the management benefit fundamentally. Balanced scorecard has a unique advantage in performance appraisal. It can not only accurately evaluate the financial situation of enterprises, but also pay attention to the optimization of internal process, the improvement of customer satisfaction and the increase of employees' own value. Therefore, in order to solve the problems in the performance management of state-owned metallurgical enterprises, the idea of balanced Scorecard can be introduced into the performance appraisal, in order to improve the performance of employees and realize the revitalization and sustainable development of enterprises. In this paper, a metallurgical mining group company (S Company) belonging to China Minmetals is taken as the research object. Firstly, the relevant research theories and literatures are reviewed, and then the basic concepts of performance evaluation and balanced scorecard are briefly introduced. The present situation of S company's performance evaluation system is analyzed, the background of its formation and its shortcomings are understood, and the necessity and possibility of implementing balanced scorecard are analyzed in detail and objectively. Then with the balanced Scorecard theory as the guiding ideology, from the financial dimension, customer dimension, internal business process dimension and learning and growth dimension, tailor-made performance evaluation system suitable for S company. In order to better solve all kinds of operational problems encountered by enterprises at present, promote the promotion of balanced scorecard in this industry and even the whole state-owned enterprises, and enhance the competitiveness of state-owned metallurgical mining enterprises, improve their management level, To provide some reasonable reference and reference.
【學(xué)位授予單位】:青島理工大學(xué)
【學(xué)位級別】:碩士
【學(xué)位授予年份】:2014
【分類號】:F426.1;F406.7

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