基于BSC战略性绩效管理研究
本站原创 论文中文摘要：随着我国经济白勺快速增长,市场白勺日益国际化,我国企业所面临白勺外部环境越来越复杂,不确定因素与日俱增,竞争日趋激烈。在这种背景下,企业为获取持续竞争优势,培育核心竞争力,纷纷导入企业战略管理体系。由于大多数企业对绩效评估白勺实施总是与战略相脱节,因此可以说,目前企业白勺绩效评估工作成为了企业战略管理工作中最易出现失误白勺管理难点之一。本文介绍了一种新白勺设定绩效指标体系白勺方法一平衡计卡分法(BSC),结合关键绩效指标(KPI),来构建一个战略式白勺绩效评估体系。并以长春市邮政公司为例,运用先进BSC为其设计了以战略导向白勺绩效评估体系,以此来变革传统白勺绩效评估方法,推动和确保公司战略白勺实施,从而使企业白勺战略目标得以实现。本文白勺结论是:运用以战略为导向白勺平衡计分法来建立企业白勺绩效评估体系,同时,结合关键绩效指标白勺方法来确定企业、企业内各部门及员工白勺绩效衡量指标,并在此基础上对BSC做了进一步白勺拓展和延伸,以长春市邮政公司为例,建立一套适合现今企业可持续发展白勺战略性绩效管理白勺通用模型——“战略地图”。这对目前竞争激励、环境复杂、形势多变白勺企业来说是科学可行白勺,同时更具有战略性白勺指导和普遍白勺操作意义
Abstract（英文摘要）：www.328tibEt.cn Many enterprises he realized that in order to survive and develop, the new rules that Adapting to changes with changes, and seeking new things in changes, and seeking changes in new things must be obeyed. Enterprises can achieve a sustained improvement in performance by Dynamic adjustment of the strategy and timely implementation of the strategy on the basis of specific circumstances and actual changes in the business conditions. Therefore, enterprises need a management system urgently, that system must adapt to the long-term growth of the company and enable a sustained lift in performance. At this time, the BSC has come, and a lot of practical application and testing of a large number of enterprises has confirmed it as an effective management of this information age.Performance evaluation is an important topic in modern business management. The main aspects of the traditional performance evaluation is financial indicators, such indicators tend to be affected by the accounting methods and inflation, and its character is one-sidedness, and far from the strategy of the enterprises, it will easily lead to the short-term behior which sacrifice the long-term interests. And now the competitive advantages of enterprises are no longer reflected by the management of tangible assets, rather, by the development of intangible assets. BSC as a new evaluation system of performance has been widely used in Europe and the U.S. enterprises, and this system evaluates it not only from the financial point of view, but also from a customer, internal business processes, study and so on, they are all non-financial perspectives, and these perspectives are all on the basis of the strategy center, that means confirming indicators from strategy. So it is considered a key factor in the use of lagging indicators, and advanced to coordinate the long-term and short-term objectives. A balance between financial and non-financial indicators will meet the needs of various internal and external. Therefore, how to use the BSC has become the focus of business community.This proposal has reviewed the performance of domestic and foreign enterprises evaluation of the development process, and in accordance with the existing performance evaluation of advantages and disadvantages, it selected the Balanced Scorecard that is more popular and highly practical, and on this basis, the Balanced Scorecard reveals the strategic and feasibility. In the domestic situation, this proposal discussed the current Enterprise Performance Evaluation of Changchun’s Post, KPI has been used to design BSC for the company. The end of proposal summarized the advantages and disadvantages of the design, and proposed the thought that the financial performance evaluation should link to the subdivides of the BSC and to further develop and extend the BSC ,a bold new vision -- "shell theory" was produced. Although BSC need to be further explored, it may be an effective method to improve internal management of our post industry, competitiveness, and future profitability.The main purpose of this paper is to address the current postal service company is out of line with the corporate strategy and performance evaluation, and Construct the Post performance evaluation mode. Model of the steps in addition to the literature, but also the use of modern methods of performance evaluation of advanced strategic concept .The use of mathematical methods and systems theory, to the combination of quantitative and qualitative analysis. Changchun City postal service Company to conduct a comprehensive performance evaluation of the status quo analysis of the financial performance evaluation from the backward concept of Finance, customers, learning and growth, internal process, were analyzed, particular attention to the sound of the key non-financial analysis for performance assesent. On this basis, Changchun Post Company Performance Evaluation Based on the demand, Performance evaluation of the company has put forward the strategic map.In this paper, the characteristics and the new idea is effective to combine actual postal service company in Changchun City.And improves a strategy for the company in Changchun City. In this paper, the results of this study will establish a set of postal service Company with a strategy for effective performance evaluation ,and measurement-oriented mechani from the financial and non-financial indicators is to ensure the maximization of corporate interests and social benefits. So that they can compete in today’s fierce market continued to maintain a steady, rapid and long-term development.A balanced scorecard system implemented in China is an effective tool for strategic management and organizational change. Worth spending time and effort to acquire the management and application of practical work to enhance organizational effectiveness.BSC prospects for application in China’s enterprises is broad. Balanced Scorecard lies in how we actively explore ways and ideas in the country to be creatively used.
论文关键词： 平衡计分卡；绩效管理；战略绩效评估体系；KPI；战略地图；
Abstract（英文摘要）：www.328tibEt.cn Many enterprises he realized that in order to survive and develop, the new rules that Adapting to changes with changes, and seeking new things in changes, and seeking changes in new things must be obeyed. Enterprises can achieve a sustained improvement in performance by Dynamic adjustment of the strategy and timely implementation of the strategy on the basis of specific circumstances and actual changes in the business conditions. Therefore, enterprises need a management system urgently, that system must adapt to the long-term growth of the company and enable a sustained lift in performance. At this time, the BSC has come, and a lot of practical application and testing of a large number of enterprises has confirmed it as an effective management of this information age.Performance evaluation is an important topic in modern business management. The main aspects of the traditional performance evaluation is financial indicators, such indicators tend to be affected by the accounting methods and inflation, and its character is one-sidedness, and far from the strategy of the enterprises, it will easily lead to the short-term behior which sacrifice the long-term interests. And now the competitive advantages of enterprises are no longer reflected by the management of tangible assets, rather, by the development of intangible assets. BSC as a new evaluation system of performance has been widely used in Europe and the U.S. enterprises, and this system evaluates it not only from the financial point of view, but also from a customer, internal business processes, study and so on, they are all non-financial perspectives, and these perspectives are all on the basis of the strategy center, that means confirming indicators from strategy. So it is considered a key factor in the use of lagging indicators, and advanced to coordinate the long-term and short-term objectives. A balance between financial and non-financial indicators will meet the needs of various internal and external. Therefore, how to use the BSC has become the focus of business community.This proposal has reviewed the performance of domestic and foreign enterprises evaluation of the development process, and in accordance with the existing performance evaluation of advantages and disadvantages, it selected the Balanced Scorecard that is more popular and highly practical, and on this basis, the Balanced Scorecard reveals the strategic and feasibility. In the domestic situation, this proposal discussed the current Enterprise Performance Evaluation of Changchun’s Post, KPI has been used to design BSC for the company. The end of proposal summarized the advantages and disadvantages of the design, and proposed the thought that the financial performance evaluation should link to the subdivides of the BSC and to further develop and extend the BSC ,a bold new vision -- "shell theory" was produced. Although BSC need to be further explored, it may be an effective method to improve internal management of our post industry, competitiveness, and future profitability.The main purpose of this paper is to address the current postal service company is out of line with the corporate strategy and performance evaluation, and Construct the Post performance evaluation mode. Model of the steps in addition to the literature, but also the use of modern methods of performance evaluation of advanced strategic concept .The use of mathematical methods and systems theory, to the combination of quantitative and qualitative analysis. Changchun City postal service Company to conduct a comprehensive performance evaluation of the status quo analysis of the financial performance evaluation from the backward concept of Finance, customers, learning and growth, internal process, were analyzed, particular attention to the sound of the key non-financial analysis for performance assesent. On this basis, Changchun Post Company Performance Evaluation Based on the demand, Performance evaluation of the company has put forward the strategic map.In this paper, the characteristics and the new idea is effective to combine actual postal service company in Changchun City.And improves a strategy for the company in Changchun City. In this paper, the results of this study will establish a set of postal service Company with a strategy for effective performance evaluation ,and measurement-oriented mechani from the financial and non-financial indicators is to ensure the maximization of corporate interests and social benefits. So that they can compete in today’s fierce market continued to maintain a steady, rapid and long-term development.A balanced scorecard system implemented in China is an effective tool for strategic management and organizational change. Worth spending time and effort to acquire the management and application of practical work to enhance organizational effectiveness.BSC prospects for application in China’s enterprises is broad. Balanced Scorecard lies in how we actively explore ways and ideas in the country to be creatively used.
论文关键词： 平衡计分卡；绩效管理；战略绩效评估体系；KPI；战略地图；