Category Number： Level of Secrecy：
Serial Number ： Student Number：52142361111
Master's Dissertation of Chongqing University of Technology
Research on performance evaluation of
ZT company based on BSC
Postgraduate: Wu Xiangyu
Supervisor： prof.He Xuefeng
Degree Category： Professional Degree
Specialty: MBA
Research Direction: Financial Management
Training Unit: MBA Education Center
Thesis Deadline: March 22,2018
Oral Defense Date: May 26 ,2018
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I
摘要
重庆ZT公司是重庆机电集团下属的一家制造性企业，近年来随着外部环境的不
断变化，ZT公司所在行业不断下滑趋势，ZT公司面临较大的竞争压力，转型升级已
经摆在了公司面前。而在ZT公司未来转型发展中，战略选择得当与否以及经营效率
高低是企业未来能否成功的关键，因此建立一套科学的业绩评价体系对于其经营活动
进行全面动态的反应显得尤为重要。但是，我们看到目前公司在进行业绩评价上，还
是更多的基于财务指标这种传统手段来进行评价，没有站在ZT公司整体战略的角度
来进行综合的评价，没有从公司整个价值创造的角度来进行业绩评价，而且采用以财
务指标为基本导向的评价方式导致了在公司经营过程中，公司对于短期盈利动机的追
求，缺乏从长远的角度为公司的发展储备动力。所以，ZT公司要求得未来战略转型
升级的成功，推动公司长远的发展，就必须对现有的业绩评价体系进行改进和提升
而平衡计分卡为ZT公司的业绩评价改进带来了思路
本文运用文献研究和调查研究法以及定性和定量结合的方法，在大量查阅国内外
对于平衡计分卡以及业绩评价的相关研究和实践，在此基础上提出了本文的基本研究
思路和基本方向。然后在第二部分中，对论文写作中所要涉及到的相关理论进行了分
析。对平衡计分卡的基本概念内涵以及理论基础进行分析，同时对利用平衡计分卡进
行业绩评价的方法和具体思路等以及利用平衡计分卡进行业绩评价的优势进行分析
第三部分是结合重庆ZT公司具体案例，对公司概况和所处行业特点介绍基础上，对
其现有业绩评价进行分析，对其存在的问题及其原因分析，由此提出在重庆ZT公司
建立基于平衡计分卡的业绩评价体系的必要性。第四部分就是构建重庆ZT公司基于
平衡计分卡的业绩评价体系，从构建的基本思路方法等入手，最后提出相应建议对策
等和具体实施保障措施
通过对重庆ZT公司平衡计分卡业绩评价的研究，构建基于平衡计分卡的重庆ZT
公司业绩评价体系，为公司的战略转型升级以及生存和发展提供一个参考建议。同时
也希望为类似企业起到一个有益的借鉴
关键词：平衡计分卡，业绩评价，ZT公司
III
Abstract
Chongqing ZT company is a manufacturing company affiliated to Chongqing
Mechatronics group. In recent years, with the continuous changes of the external
environment, the ZT industry is declining. ZT is facing greater competition pressure.
Transformation and upgrading has been placed in front of the company. In the future
transformation and development of ZT company, whether the strategic choice is available
or not, and whether the business efficiency is the key to the success of the enterprise,
therefore, it is particularly important to establish a scientific performance evaluation
system and make a comprehensive dynamic response to its business activities. However,
we see the company in the performance evaluation, or more financial indicators based on
the traditional means of evaluation, not in the overall strategy of ZT company in terms of
comprehensive evaluation, the company did not create from the value angle of
performance evaluation, and the use of financial indicators as the basic orientation of
evaluation methods in the course of business in the company, the company to pursue
short-term profit motive, lack of long-term perspective as the motive force of the
development of the company reserves. Therefore, ZT is required to win the strategic
transformation and upgrading in the future and promote the long-term development of the
company. We must improve and enhance the existing performance evaluation system. The
Balanced Scorecard brings ideas to the improvement of the performance evaluation of ZT
company.
Based on literature review and research methods and qualitative and quantitative
methods, a lot of related research and Practice on Balanced Scorecard and performance
evaluation at home and abroad are reviewed. On this basis, the basic research ideas and
basic directions of this paper are put forward. Then in the second part, it analyzes the
related theories involved in the thesis writing. This paper analyzes the basic concept and
the theoretical basis of the balanced scorecard, analyzes the advantages and disadvantages
of the balanced scorecard, and analyzes the advantages of the balanced scorecard. The third
part is the combination of the specific case of Chongqing ZT company, company overview
and industry characteristics on the basis of introduction and evaluation of its existing
performance analysis, analysis of the existing problems and reasons, puts forward the
necessity of establishing the Balanced Scorecard performance evaluation system based on
the ZT company in Chongqing. The fourth part is to build the performance evaluation。