绩效考核是企业决策者关注的重要问题，因为考核结果涉及到每位员工的切 身利益，是发现人才、留住人才、激励人才的举措。人才是企业成功的关 键，而 对人才的激励是否有效就变成了企业经营成败的核心问题。 通过收集 Z 公司以及典型的企业的数据，利用文献查阅法、企业实地考察法、 层次分析法、EVA 实证研究等 方法，结合 Z 公司管理组织架构，提出 Z 公司的绩 效考核应采取 KPI 和 EVA 相结合的方法，即基层单位适用 KPI 方法，高层单位适 用 EVA。 结合 Z 公司近年来绩效考核中 发现的问题，提出基层单位的绩效考核指标的 优化建议，即增加基建类等广度和深度方向上的指标，同时细化责任事故等约束 类指标。 对于集团层面或高层单位，EVA 绩效考核 的的优化方向是调整税后净营业利 润、资金总额、加权平均资金成本率等。 关键词：Z 公司，绩效考核，关键绩效指标，经济增加值，层次分析法Abstract Performance appraisal is animportant issue forthe decision-makersof enterprises, because the result of appraisal involves the vital interests of every employee, and it is a measure to discover, retain and motivate talents. Talent is the key to the success of an enterprise, and the effectiveness of incentives for talent has become a core issue for the success or failure of an enterprise. By collecting the data of Z company and typical enterprises, using the methods of literature review, on-the-spot investigation, analytic hierarchy process and EVA empirical research, based on the management organization structure of Z company, this paper proposed that Z Company should adopt the combination of KPI and EVA in performance assessment, that is, KPI method is applicable for grass-roots department and EVAis applicable for high-level department. Combining with the problems found in the performance evaluation of Company Z in recent years, suggestions for optimizing the performance appraisal indicators of grassroots department are proposed, that is, to increase the breadth and depth of indicators in infrastructure construction, and to specify the constraints such as liability accidents. For the group level or high-level department, the optimization direction of EVA performance appraisal is to adjust the net operating profit after tax, total capital, weighted average capital cost rate, etc. Keywords: Company Z, performance appraisal, key performance indicators, economic value added,AHP目录 第 1 章 绪 论.....................................................................................................................................1 1.1 研究背景与意 义................................................................................................................1 1.1.1 研究背 景.................................................................................................................1 1.1.2 研究意 义.................................................................................................................2 1.2 研究现 状............................................................................................................................2 1.2.1 对绩效的理 解..........................................................................................................2 1.2.2 中外学者对绩效管理的看 法..................................................................................3 1.2.3 中外学者对 KPI 的文献综述 ................................................................................4 1.2.4 中外学者关于 EVA 的文献综 述...........................................................................4 1.3 研究内容与方 案................................................................................................................5 1.3.1 研究内 容.................................................................................................................5 1.3.2 研究方法与技术路 线..............................................................................................6 第 2 章 绩效考核的方 法.................................................................................................................9 2.1 关键绩效指标（KPI）评 价..............................................................................................9 2.1.1 KPI 概念的界 定........................................................................................................9 2.1.2 KPI 的作用与意 义....................................................................................................9 2.1.3 KPI 方法的实施步 骤..............................................................................................10 2.1.4 KPI 绩效管理优势分析 ..........................................................................................10 2.2 经济增加值（EVA）绩效评 价......................................................................................11 2.2.1 EVA 概 念.................................................................................................................11 2.2.2 EVA 的作用和意 义.................................................................................................12 2.2.3 实施 EVA 的方法步 骤............................................................................................12 第 3 章 Z 公司经营管理现 状........................................................................................................16 3.1 Z 公司简 介.......................................................................................................................16 3.1.1 基本情 况.................................................................................................................16 3.1.2 股权结构情 况.........................................................................................................17 3.2 Z 公司组织架 构................................................................................................................17 3.2.1 组织框架 图.............................................................................................................173.2.2 各部门职责分 工...................................................................................................................18 3.3 Z 公司经营状 况...............................................................................................................18 3.3.1 技术及运营现 状......................................................................................................18 3.3.2 公司的人力资源现 状.............................................................................................19 3.3.3 公司的财务现 状.....................................................................................................19 第 4 章 Z 公司绩效考核体系现 状................................................................................................22 4.1 优化前的 KPI 绩效考核办 法.........................................................................................22 4.2 优化前的绩效管理指标介 绍..........................................................................................22 4.2.1 生产指 标..................................................................................................................22 4.2.2 财务指 标.................................................................................................................23 4.2.3 发展指 标.................................................................................................................24 4.3 优化前的绩效考核体系存在的问 题.............................................................................24 第 5 章 Z 公司绩效考核体系的优 化............................................................................................26 5.1 KPI 指标的优 化...............................................................................................................26 5.1.1 KPI 绩效指标的完 善..............................................................................................26 5.1.2 KPI 考核指标权重的确定 ......................................................................................31 5.1.3 KPI 考核指标的计 算..............................................................................................33 5.1.4 Z 公司 KPI 绩效优化应 用...................................................................................34 5.1.5 KPI 考核兑 现..........................................................................................................35 5.2 EVA 绩效考核优化方 向..................................................................................................35 5.2.1 税后净营业利润的调 整.........................................................................................36 5.2.2 资金总额的调 整.....................................................................................................39 5.2.3 加权平均资金成本率的调 整.................................................................................40 5.2.4 优化 EVA 值的计 算...............................................................................................42 5.2.5 优化 EVA 考核结果兑 现.......................................................................................43 5.2.6 EVA 优化研究的结 论.............................................................................................44 第 6 章 结 论...................................................................................................................................46 致谢 ................................................................................................................................................46。。。。。 。以下内容略