I 摘要 YH集团作为传统农牧制造业，近年来，随着行业竞争的不断加剧，业绩增长 遭遇瓶颈，原以财务性指标为主的组织绩效管理短板日益凸显。如何有效地发挥 绩效管理的激励导向作用，激活组织及个人，提升组织绩效，也成为其变革转型 的一个重要突破口。 本文旨在通过采用平衡计分卡绩效考核设计工具与理论，改进 YH集团经营 类子公司的绩效考核体系，以便进一步发挥绩效管理在企业经营管理中的重要作 用，激发广大干部员工的工作积极性与创造性，全面提升企业的核心竞争力。 通过对现行组织绩效管理体系、内外部经营环境的分析，子公司中高层管理 者问卷调查，梳理经营类子公司组织绩效管理中存在的不足：组织绩效指标设计 过于关注短期财务性指标，忽略集团长期战略发展的牵引；指标权重设置未考虑 不同业务发展阶段特性；组织绩效系数设置导向负激励；缺少绩效过程跟踪与沟 通反馈机制。本文以平衡计分卡为理论指导，从集团战略发展目标出发，结合各 子公司业务特性及不同发展阶段，围绕财务、客户、内部运营、学习与成长四个 维度，对YH集团经营类子公司组织绩效指标体系、权重的设置等进行优化。 通过本文优化研究，改变过去YH集团经营类子公司组织绩效指标过度关注 财务指标的现状，指标权重设置更能牵引不同业务特性、不同发展阶段公司经营 侧重点；扩大组织绩效系数取值范围，提高组织绩效激励性，更能激励中高层管 理者工作积极性和创造性。 关键词： 平衡计分卡、组织绩效、绩效管理 ABSTRACT II ABSTRACT As a traditional agriculture and animal manufacturing enterprise, with the fierce competition in industry, YH group has experienced the stagnant turnover growth especially in recent years. This would be attributed to the disadvantage of organizational performance management, which is mainly based on financial indicators, has become increasingly prominent. To this end, there is plenty of room to largely make use of the incentive-oriented function of performance management, activate the potential of organization and individual, improve the performance of the organization, thereby achieving a breakthrough of its transformation. The purpose of this thesis is to improve the key performance index management system of the operating subsidiaries of YH group by using the design tools and theory of balanced scorecard. Also our final goal is to practice and assess this performance management in business management, to actively stimulate the work enthusiasm and creativity of the employees, and comprehensively to enhance the core competitiveness of enterprises. With careful analysis of the current key performance of the organizational management system, internal and external business environment, and questionnaire survey of the middle and senior managers of the subsidiary company, we may simply summarize some deficiencies existed in this company. They listed as follows: the design of organizational performance indicators paying too much attention to the short-term financial indicators; ignoring the long-term strategic development of the group; the key performance index weight only taking into account the characteristics of different business development stages; the organizational performance coefficient leading to negative incentives, and the lack of performance process tracking and communication feedback mechanism. Thus, based on the theory of Balanced Scorecard, this thesis focus on the strategic development of the group and combines the business characteristics and different development stages of each subsidiary, highlighting the four dimensions of finance, customers, internal operations, learning and growth, finally optimizing the organizational system of this company. Herein, with our study on the optimization of the organization management of YH group, we systematically improved the status of excessive focus on financial indicators, ABSTRACT III positively changed the weighing setting in different business characteristics and different stages of the company business, highlighted the value range of organizational performance coefficient, created the motivation of organizational performance, and encouraged the enthusiasm and creativity of middle- and high-level managers. Keywords: balanced score card, organization performance, performance management 目 录 IV 目 录 摘要 ................................................................................................................................. I ABSTRACT ..................................................................................................................... II 目 录 .............................................................................................................................. IV 第一章 绪论 .................................................................................................................... 1 1.1 研究背景与意义 ................................................................................................ 1 1.1.1 研究背景 ................................................................................................ 1 1.1.2 研究目的与内容 .................................................................................... 2 1.2 研究方法 ............................................................................................................ 3 第二章 绩效管理相关理论 ............................................................................................ 4 2.1 绩效管理相关概念 ............................................................................................ 4 2.1.1 个人绩效与组织绩效 ............................................................................ 4 2.1.2 绩效管理 ................................................................................................ 4 2.2 平衡计分卡 ........................................................................................................ 6 2.2.1 平衡计分卡内容 .................................................................................... 6 2.2.2 平衡计分卡应用前提 ............................................................................ 8 2.3 企业价值链管理理论 ........................................................................................ 9 第三章 YH集团经营类子公司组织绩效管理体系现状 ............................................ 11 3.1 YH集团概况与组织架构 ................................................................................. 11 3.1.1 YH集团基本情况介绍.......................................................................... 11 3.1.2 YH集团组织架构.................................................................................. 11 3.1.3 YH集团内外部经营环境分析............................................................. 13 3.1.4 YH集团近期战略发展规划................................................................. 15 3.2 YH集团经营类子公司现有组织绩效管理现状及存在的问题 .................... 16 3.2.1 集团经营类子公司组织绩效管理现状 .............................................. 16 3.2.2 YH集团经营类子公司组织绩效问题调研......................................... 18 3.2.3 集团经营类子公司组织绩效管理存在的问题 .................................. 21 第四章 YH集团经营类子公司组织绩效体系优化 ................................................... 25 4.1 经营类子公司组织绩效评价指标体系设计 .................................................. 25 4.1.1 经营类子公司组织绩效评价体系设计原则 ...................................... 25 4.1.2 经营类子公司组织绩效考核对象分类 .............................................. 25 目 录 V 4.1.3 经营类子公司组织绩效考核设计依据 .............................................. 26 4.1.4 经营类子公司组织绩效指标体系 ...................................................... 28 4.1.5 组织绩效评价指标权重设计 .............................................................. 30 4.1.6 组织绩效指标评价标准设计 .............................................................. 34 4.2 绩效考核周期优化 .......................................................................................... 38 4.3 组织绩效沟通与反馈机制建立 ...................................................................... 38 4.4 组织绩效结果应用优化 .................................................................................. 40 4.5 经营类子公司组织绩效管理体系实施保障措施 .....