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浙江湖州 A 矿业设备有限公司是一家集研发、设计、制造、销售、维修服
务于一体的综合性矿业设备修造企业,在快速发展的过程中,绩效管理存在诸多
问题,已制约其可持续发展。为此,本论文从平衡计分卡理论视角出发,对 A
矿业设备公司的绩效管理体系进行优化研究
论文运用 SWOT 分析框架对 A 矿业设备公司内外部环境进行综合分析,提
出 A 矿业设备公司的矿业设备维修业务宜采取 ST 的整体发展战略,并将 A 矿
业设备公司的整体战略的选择进一步落实到具体的战略举措(25 项),嵌套平衡
计分卡的四维象限当中,将各指标与相关责任部门形成映射,形成“平衡四维-
评价指标-指标权重-负责部门”四级对照的平衡计分卡绩效考评系统。最后,为
顺利实施 A 矿业设备公司绩效管理新的考评体系,强调要实施绩效考核管理委
员会、根据绩效考核体系对公司管理人员进行培训、组织考核体系的宣传工作、
绩效管理过程中的实施与控制、持续、顺畅、有效的绩效沟通、及时而精准的绩
效信息反馈等保障措施
关键词:平衡计分卡;绩效管理;A 矿业设备公司II
Abstract
In the new normal economy of supply-side structural reform, market competition
is increasingly fierce, which brings a lot of new challenge to our enterprises and
makes entrepreneurs think about how to cultivate the long-term core competitiveness.
Performance management, as an important task in measuring and controlling
company’s core competitiveness, put too much emphasis on the financial indexes in
past a long time, which might induce short-term behavior. However, when the
Balanced Score Card (BSC) were brought out in 1990s, a series of non-financial
indexes has been introduced into the system, which contributes the comprehensive,
long-term and sustainable development of enterprises.
A-mining equipment company, located in Huzhou, Zhejiang Province, is a
comprehensive enterprise referring to the business including research, design,sale and
maintenance service. In the process of its rapid development, the problems are
emerging in the performance management work in A-mining equipment company.
As a result, With the tool of BSC, this article screened out 25 strategic objectives
theme and put them into the four dimensions of BSC, and build up a system of “four
balanced dimensions - evaluation indexes - index weight - relevant department”. In
addition, this article also put forward a series of safeguard measures and suggestions,
including: 1) to build up professional committee of performance management; 2) to
train employees according to the evaluation system; 3) to conduct propaganda work
for this system; 4) to control the overall process; 5) to keep communication
sustainable and efficient; 6) to keep information feedback in-time and accurate.
Key words: Balanced Score Card (BSC); Performance management; A-mining
equipment companyIII
目 录
摘要.I
Abstract..II
目 录..........III
1 绪 论1
1.1 研究背景和意义..........1
1.2 研究方法..........2
1.2.1 文献研究法........2
1.2.2 问卷调查法........2
1.2.3 访谈法....2
1.3 研究主要内容..2
2 研究理论基础和文献综述....5
2.1 理论简述..........5
2.2 平衡计分卡理论..........5
2.3 国内外相关研究综述..7
2.3.1 国外研究综述....7
2.3.2 国内研究综述....7
3A 矿业设备公司绩效管理的现实问题及优化要求.9
3.1A 矿业设备公司基本情况.......9
3.1.1A 矿业设备公司简介.....9
3.1.2A 矿业设备公司组织结构和人员构成.9
3.1.3A 矿业设备公司的发展目标... 11
3.1.4A 矿业设备公司的内部环境分析与战略选择11
3.2A 矿业设备公司绩效管理的现实问题.........20
3.2.1 访谈的设计与实施......20
3.2.2 绩效管理不符合战略目标的发展要求..........20
3.2.3 缺乏科学合理的绩效考核指标..........21IV
3.2.4 绩效管理流程不完整..21
3.2.5 绩效结果应用不到位..21
3.3A 矿业设备公司绩效管理问题的整体解决思路.....22
3.4 本章小结........22
4 基于平衡计分卡 A 矿业设备公司绩效考核体系设计.....23
4.1 设计原则与思路........23
4.1.1 设计原则..........23
4.1.2 设计思路..........23
4.2 指标筛选与体系构建23
4.3 指标的权重设置........27
4.4 各指标责任部门匹配29
4.5 本章小结........29
5A 矿业设备公司绩效管理优化和建议.......32
5.1 成立绩效管理委员会32
5.2 根据绩效考核体系对公司管理人员进行培训........32
5.3 组织绩效管理优化对策的宣传工作33
5.4 持续、顺畅、有效的绩效沟通........33
5.5 及时而精准的绩效信息反馈34
5.6 本章小结.......
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