在当前政府和社会双重力量促进下，新能源汽车成为了不少车企转型发展的重要 方向，如何开拓新能源汽车市场和打造自主新能源汽车品牌，已成为车企最为关注的 问题。PD 集团作为国内最大的上市汽车销售品牌，也顺应市场趋势开辟了新能源汽 车业务板块。随着市场需求的逐渐旺盛，新能源汽车业务得到了不断拓展，新能源汽 车事业部的在规模上也得到了同步扩大。但随之而来的问题也较多，新能源汽车业务 运营困难，部门员工技能转型速度较慢，工作积极性有待提高等问题逐渐显现。基于 公司新能源汽车业务的长远发展要求，必须对当前的绩效管理体系进行变革。 本研究以 PD 集团的新能源汽车业务为具体研究对象，通过梳理新能源汽车事业 部当前的绩效考核管理现状，剖析存在的主要问题，并以绩效管理相关理论为指导， 构建适合公司新能源汽车业务开展的绩效管理体系，以期能为公司进一步提升业务拓 展和内部管理水平提供政策建议。本研究首先对具体的研究背景、目的和意义，以及 国内外学者的研究成果进行了整理，并交代了本研究采用的具体思路和方法。其次是 对本研究的具体支持理论和研究方法进行了梳理和阐述。再次是对 PD 集团新能源汽 车业务绩效管理现状与问题进行研究，并探寻问题存在的主要原因。第四是基于绩效 管理体系的不足，在相关理论和方法的指导下构建 PD 集团新能源汽车业务新的绩效 管理体系。第五是构建PD集团新能源汽车事业部绩效管理体系优化方案的实施保障。 最后研究的结论与展望部分是对研究的简要总结，以及知名后续研究方向。 关键词：PD 集团；新能源汽车业务；绩效管理；关键绩效指标II Research on the performance management of PD group based on Balanced Scorecard——Take the new energy car business as an example Abstract Under the promotion of the dual forces of the government and society, new energy vehicles have become an important direction of the transformation and development of many vehicle enterprises. How to open up the market of new energy vehicles and build the brand of self-owned new energy vehicles has become the most concerned issue for auto enterprises. PD group, as the largest listed automobile sales brand in China, has also opened up the new energy automobile business sector in line with the market trend. With the booming market demand, the new energy vehicle business has been constantly expanded, and the new energy vehicle business unit has also been expanded in size. However, there are also many problems, such as difficulties in operation of new energy vehicles business, slow skill transformation of department employees, and lack of work enthusiasm. Based on the long-term development requirements of the company's new energy vehicle business, the current performance management system must be reformed. This study in PD group's new energy automotive business as the specific research object, by analyzing the new energy automotive division, the current situation of performance appraisal management, analyzes the main problems existing in performance management related theory as the instruction, construct the new energy automotive business to carry out the performance management system, in order to can further enhance the company business development and internal management level to provide policy recommendations. This study firstly sorted out the specific research background, purposeIII and significance, as well as the research results of domestic and foreign scholars, and explained the specific ideas and methods adopted in this study. Secondly, the specific supporting theories and research methods of this study are summarized and expounded. Thirdly, it studies the performance management status and problems of PD group's new energy vehicle business, and explores the main reasons for the problems. The fourth is to build a new performance management system for PD group's new energy vehicle business under the guidance of relevant theories and methods based on the deficiencies of the performance management system. The fifth is the implementation guarantee of performance management system optimization scheme of PD group's new energy vehicle division. Finally, the conclusion and prospect of the study are a brief summary of the study and a well-known follow-up research direction. Keywords: PD group; new energy vehicle business; performance management; key performance indicatorsIV 目录 摘要........................................................................................................................................I Abstract ............................................................................................................................... II 第 1 章 绪论.........................................................................................................................1 1.1 研究背景 ................................................................................................................. 1 1.2 研究目的与意义 ..................................................................................................... 2 1.2.1 研究目的 ....................................................................................................... 2 1.2.2 研究意义 ....................................................................................................... 2 1.3 国内外研究现状 ..................................................................................................... 3 1.3.1 国外研究现状 ............................................................................................... 3 1.3.2 国内研究现状 ............................................................................................... 4 1.4 研究思路与方法 ..................................................................................................... 5 1.4.1 研究思路 ....................................................................................................... 5 1.4.2 研究方法 ....................................................................................................... 6 1.5 研究创新点 ............................................................................................................. 6 第 2 章 相关理论概述.........................................................................................................8 2.1 绩效管理理论 ......................................................................................................... 8 2.1.1 绩效管理的涵义 ........................................................................................... 8 2.1.2 绩效管理的流程 ........................................................................................... 8 2.1.3 绩效管理的目的 ......................................................................................... 10 2.2 平衡计分卡理论 ................................................................................................... 10 2.2.1 平衡计分卡的含义 ..................................................................................... 10 2.2.2 平衡计分卡的维度 ..................................................................................... 11 2.3 基于平衡计分卡的绩效管理及特征 ................................................................... 12 2.4 平衡计分卡与其他绩效管理理论的比较 ........................................................... 14 2.4.1 平衡计分卡与 360 度绩效考核法 ............................................................. 14 2.4.2 平衡计分卡与目标管理 ............................................................................. 14 2.4.3 平衡计分卡与关键绩效指标法 ................................................................. 15 第 3 章 PD 集团新能源汽车业务绩效管理的现状与问题.............................................17 3.1 PD 集团新能源汽车业务概况 .............................................................................. 17V 3.1.1 PD 集团简介 ................................................................................................ 17 3.1.2 PD 集团新能源汽车业务简介 .................................................................... 17 3.1.3 新能源汽车事业部员工结构 ..................................................................... 18 3.2 PD 集团新能源汽车业务绩效管理体系现状 ...................................................... 19 3.2.1 新能源汽车事业部的绩效管理 ................................................................. 19 3.2.2 新能源汽车事业部员工的绩效管理 ......................................................... 20 3.3 PD 集团新能源汽车业务绩效管理存在的主要问题 .......................................... 21 3.3.1 绩效的战略导向性不明确 ......................................................................... 21 3.3.2 员工对绩效的认知不深入 ......................................................................... 22 3.3.3 绩效指标的设置不科学 ............................................................................. 22 3.3.4 绩效考核的结果运用不理想 ..................................................................... 23 第 4 章 基于平衡计分卡的 PD 集团新能源汽车业务绩效管理体系的构建................24 4.1 绩效管理体系的构建目标与原则 ....................................................................... 24 4.2 绩效管理体系的指标及权重设计 ....................................................................... 25 4.2.1 指标的设置 ................................................................................................. 25 4.2.2 指标权重的设置 ......................................................................................... 30 4.3 绩效考核方案确定及结果评价 ........................................................................... 34 4.3.1 设置分层考核方案 ..................................................................................... 34 4.3.2 绩效考核结果评价 ..................................................................................... 34 4.3.3 绩效考核申诉 ............................................................................................. 35 第 5 章 基于平衡计分卡的 PD 集团新能源汽车业务绩效管理实施的保障措施........37 5.1 突出战略导向，建立绩效管理变革推进机制 ................................................... 37 5.2 健全制度安排，规范绩效管理流程 ................................................................... 38 5.3 增进员工认知，加强前期辅导与过程沟通 ....................................................... 39 5.4 强化技术支持，确保绩效评价结果应用 ........................................................... 40 5.5 跟踪实施成效，推动绩效管理持续改进 ........................................................... 41 第 6 章 结论与展望...........................................................................................................43 6.1 研究结论 ............................................................................................................... 43 6.2 研究展望 ............................................................................................................... 44