基于平衡计分卡的LX影城绩效评价体系应用研究

发布时间：2018-06-22 15:53

本文选题：平衡计分卡 + 绩效评价　；参考：《山东财经大学》2013年硕士论文

【摘要】：随着我国市场化程度的加深，我国企业之间竞争进一步加深。特别是开始于2008年的世界金融危机，对我国企业冲击巨大，这种环境造成的困境在中小企业中尤为明显。企业要提高自己的核心竞争力，不仅需要提高生产技术；还需要建立一个适合自己的科学合理的绩效评价体系，以更好的衡量自己的经营绩效，实现企业价值最大化的目标。平衡计分卡（BSC）作为一种综合绩效评价工具，它综合了财务、客户、内部流程、学习和成长四个维度，以财务维度为侧重点，并将公司战略管理引入绩效评价中，多角度衡量企业绩效。本文采用文献研究法和案例研究法相结合的方法，在进行了多次的实地调查和资料收集后，选取了山东省具有代表性的LX影城作为研究对象，，并对其进行系统分析和研究，以提高研究结论的可验证性和实用性。首先，介绍了绩效、绩效评价的主要概念和内容，明确了绩效评价的几种基本方法和各自的优缺点；阐述了平衡计分卡的基本理论和内容，为平衡计分卡在LX影城的应用奠定了理论基础。然后，针对山东省影城类企业的发展情况和竞争环境进行介绍和分析，结合实际调研和调查问卷，对LX影城从所处环境、战略、使命等方面进行具体分析。LX影城发展迅速，但是与众多中小类影城企业一样，面临着绩效评价体系过于简单、不能满足企业需求的问题。平衡计分卡作为一种包含战略管理的绩效评价工具，为改善企业绩效评价体系提供了条件。最后，根据LX影城实际所处生命周期和具体情况，从财务、客户、内部流程、学习与成长等维度建立平衡计分卡具体的评价指标，针对具体指标权重难以确定的问题，通过企业调查问卷和平衡计分卡研究者的打分结果，采用AHP法为平衡计分卡的指标确定权重，成功为LX影城设计出适用的绩效评价体系。
[Abstract]:With the deepening of our country's marketization, the competition between enterprises in our country further deepens. Especially, the world financial crisis which began in 2008 has a great impact on Chinese enterprises, and the plight caused by this kind of environment is especially obvious in the small and medium-sized enterprises. To improve their core competitiveness, enterprises need not only to improve production technology, but also to establish a scientific and reasonable performance evaluation system for their own, in order to better measure their own business performance and achieve the goal of maximizing the value of enterprises. As a comprehensive performance evaluation tool, the balanced Scorecard (BSC) integrates four dimensions: finance, customer, internal process, learning and growth. Multi-angle measurement of corporate performance. After many field investigations and data collection, the representative LX Film City in Shandong Province is selected as the research object, and the system analysis and research are carried out. In order to improve the verifiability and practicability of the conclusions. First of all, it introduces the main concepts and contents of performance and performance evaluation, clarifies several basic methods of performance evaluation and their advantages and disadvantages, expounds the basic theory and content of balanced scorecard. It lays a theoretical foundation for the application of balanced scorecard in LX Studios. Then, according to the development situation and competitive environment of Shandong movie city enterprises, combining with the actual investigation and questionnaire, the paper analyzes the environment, strategy and mission of the LX movie city, and analyzes the rapid development of the LX movie city in terms of its environment, strategy, mission, etc. However, like many small and medium-sized movie-city enterprises, it is faced with the problem that the performance evaluation system is too simple to meet the needs of enterprises. As a performance evaluation tool including strategic management, balanced scorecard provides conditions for improving enterprise performance evaluation system. Finally, according to the actual life cycle and specific conditions of LX Studios, from the dimensions of finance, customers, internal processes, learning and growth, the specific evaluation indicators of balanced scorecard are established, aiming at the problem that the weight of specific indicators is difficult to determine. Based on the results of enterprise questionnaire and balanced scorecard, AHP is used to determine the weight of balanced scorecard, and a suitable performance evaluation system is successfully designed for LX Studios.
【学位授予单位】：山东财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：J943;F275

【相似文献】