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MBA硕士毕业论文_X担保公司绩效考核体系优化研究PDF

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绩效考核体系是否合理,不仅对企业的管理层及员工的积极性有着显著的影响,还关系 到企业能否达成战略目标。所以,绩效考核体系在企业绩效管理中尤为重要。但是在我国, 除了大型企业之外,绩效考核并没有被切实的运用起来。在“担保”行业的绩效评估中,财务、 非财务指标同制造、流通行业存在着显著的差距,社会上并没有完整的系统来评估担保业务 的特征。由于在众多的绩效管理工具中,“平衡计分卡”具有其他绩效管理工具所不具备的优 势条件,因此在众多的绩效管理工具中脱颖而出,成为了最常用的管理会计的方式之一。本 文通过研究“平衡计分卡”在担保公司绩效考核体系应用中所出现的问题,提出了优化绩效考 核的意见,并希望在同一行业内其他公司取得有价值的经验。 本文对AX担保公司进行分析,首先全面的调查了该公司以关键业绩指标作为标准进行 绩效管理这一情况,对其不足之处及其形成的原因进行了针对性的分析。另外,将AX公司 目前的战略目标与平衡计分卡的运用结合起来,对发现的问题进行更深层次的分析。通过 AX公司所处的市场地位及担保行业所处的市场大环境对绩效评估目标进行分析评估,并将 对绩效评估目标的分析与AX公司的市场实践经验相结合,借助专家调查问卷所提供的数 据,对公司当下的绩效目标进行完善和改进,并分析绩效考核预期效果。最后针对AX公司 绩效考核中存在的问题提出相关的改进建议,结合薪酬改制与绩效评估,从而对公司管理层 起到促进、监督的作用,保证企业的正常发展。 关键词:担保公司,平衡计分卡,绩效考核 AX担保公司分公司绩效考核体系优化研究 II ABSTRACT Whether the performance evaluation system is reasonable not only has a significant impact on the enthusiasm of the enterprise's management and employees, but also relates to whether the enterprise can achieve its strategic objectives. Therefore, the performance evaluation system is particularly important in enterprise performance management. But in our country, except for large enterprises, performance evaluation has not been really used. However, in the performance evaluation of "guarantee" industry, there is a significant gap between financial and non-financial indicators and manufacturing and circulation industries. There is no complete system to evaluate the characteristics of guarantee business in society. Because of the Advantages of performance management tools, Balanced Scorecard has become one of the longest-used methods of management accounting. By studying the problems in the application of Balanced Scorecard in the performance appraisal system of guarantee companies, this paper puts forward some suggestions on optimizing performance appraisal, and hopes that other companies in the same industry can gain valuable experience from service companies. This paper makes an analysis of AX Guarantee Company. Firstly, it makes a comprehensive investigation of the situation that AX Guarantee Company uses key performance indicators as its standard for performance management, and makes a pertinent analysis of its shortcomings and the reasons for its formation. In Addition, it combines AX's current strategic objectives with the application of the Balanced Scorecard to make a deeper analysis of the problems found. Through the analysis and evaluation of the performance evaluation target of AX company's market position and the market environment of guarantee industry, and combining the analysis of the performance evaluation target with the market practice experience of AX company, with the data provided by expert questionnaire, the company's current performance objectives are improved and improved, and the expected effect of performance evaluation is analyzed. Finally, aiming at the problems existing in the performance evaluation of AX company, this paper puts forward some suggestions for improvement. Combining salary restructuring and performance evaluation, it can promote and supervise the management of AX company, so as to ensure the normal development of the enterprise. Key words: guarantee company, balanced scorecard, performance evaluation 南京航空航天大学硕士学位论文 III 目 录 第1章 绪论 ..................................................................................................................................... 1 1.1选题背景 ............................................................................................................................. 1 1.2研究意义 ............................................................................................................................. 2 1.2.1理论意义 .................................................................................................................. 2 1.2.2实践意义 .................................................................................................................. 2 1.3研究思路与内容 ................................................................................................................. 2 1.3.1研究思路 .................................................................................................................. 2 1.3.2研究内容 .................................................................................................................. 2 1.4研究方法与技术路线 ......................................................................................................... 3 1.4.1研究方法 .................................................................................................................. 3 1.4.2技术路线 .................................................................................................................. 3 第2章 文献综述及理论基础 ......................................................................................................... 5 2.1概念界定 ............................................................................................................................. 5 2.1.1绩效管理 .................................................................................................................. 5 2.1.1绩效考核 .................................................................................................................. 6 2.2现有研究综述 ..................................................................................................................... 6 2.2.1关于绩效考核的研究现状 ...................................................................................... 6 2.2.2关于平衡计分卡研究现状 ...................................................................................... 7 2.2.3关于担保的相关研究 .............................................................................................. 9 2.3 相关理论基础 .................................................................................................................. 10 2.3.1 绩效管理理论 ....................................................................................................... 10 2.3.2平衡计分卡理论 .................................................................................................... 11 第3章 AX公司绩效考核现状及主要问题 ................................................................................ 14 3.1 AX担保公司基本概况 .................................................................................................... 14 3.1.1公司概况 ................................................................................................................ 14 3.1.2人力资源现状 ........................................................................................................ 15 3.2 AX公司绩效考核现状 .................................................................................................... 17 3.2.1 AX公司绩效考核组织 ......................................................................................... 17 3.2.2 AX公司绩效考核制度 ......................................................................................... 17 3.2.3 AX公司绩效考核程序 ......................................................................................... 18 3.3 AX公司现行绩效考核指标设置 .................................................................................... 19 3.3.1绩效考核指标 ........................................................................................................ 19 3.3.2 KPI解释 .............