基于平衡计分卡系统的国有企业绩效管理优化

字数:24705,页数:36  本篇论文包含任务书,开题报告,论文,文献综述,外文翻译,等   论文编号:RL010

摘    要
 目标管理和平衡计分卡都不能称之为最新的管理理论，但是它的时效性已经经过了无数企业多年的实践检验并得到广泛的认可。然而在很多国有企业，特别是东北相对保守、观念落后的许多老牌重工业国企里这种行之有效的管理理论方法却是很难见到的。随着改革开放的不断推进推进，竞争的日益激烈使得很多国有企业面临着前所未有的困境，这时以优秀的管理思想理论和方法去彻底改变那些老旧的国企管理观念和机制是关乎国企命运的重中之重。
 本文从大学期间学到的一些基本理论方法入手，以丽江水泥股份有限公司为实战背景，通过分析提出问题，设计出相应的解决方案，建立了全新的绩效管理体系，给出了实施操作方法，与之前的绩效方案进行了模拟对比评估，并最终得到结论。
 本文第一部分引言引出论题；第二部分对目标管理理论、平衡计分卡理论和关键绩效指标法进行了概述；第三部分分析了丽江水泥股份有限公司的绩效管理问题所在；第四部分在理论基础的指导下根据实习的收获建立了相应的基于平衡计分卡的绩效管理体系；第五部分是实施方案和流程与原有绩效管理方法进行对比以评估新的绩效管理方案；最后是第六部分总结全文给出结论。
 
 关键词：目标管理、平衡计分卡、关键绩效指标法
 
 
ABSTRACT
Management by objective and Balanced Scorecard Card cannot called the latest management theory, but their timeliness has been through numerous years of business practice and is widely recognized. However, in many state-owned enterprises, especially in many northeast relatively conservative and concept behind veteran heavy industry enterprises，such an effective management theory is difficult to see. With the continuous progress of reform and opening up, the increasingly intense competition makes a lot of state-owned enterprises face unprecedented difficulties. At this time, considering changing those old concepts and management mechanism of state-owned enterprises completely through outstanding management theory and methods is about the fate of most state-owned enterprises.

In this paper, Fushun Cement Co. Ltd. as the background, start with some basic theory learned from University . By analyzing the issues raised, To design the appropriate solutions, establish a new performance management system, Given the methods of operation, Before the programme and the performance of a simulated comparative assessment, And get the final conclusion.

In this paper, the subject are introduced by the first part and then the second part outlines the objectives of management theory, the Balanced Scorecard theory and key performance indicators; The third part focus on the problems of performance management of Fushun Cement Co. Ltd. The fourth part establishes the corresponding Balanced Scorecard performance management system in the basis of theory and practice. geive a new performance management process and the implementation of the programme;In the Part V, geive a new performance management process and the implementation of the programme,the original performance management methods were compared to assess the new performance management programmes; Finally, Part VI is summed up by the conclusion.

Keyword: Management by objective；Balanced Score Card；Key Performance Indicators

 目录
一  绪论............................................................1
 （一）问题的提出背景及其意义......................................1
 （二）论文的整体思路..............................................2
二  绩效管理理论方法基础............................................3
 （一）目标管理理论.................................................3
 （二）平衡记分卡理论...............................................5
 （三）关键绩效指标法（即KPI........................................7
三  丽江水泥股份有限公司绩效管理问题分..............................8
 （一）公司概况.....................................................8
 （二）找出存在的问题...............................................8
 （三）改进的思路..................................................11
四  基于平衡计分卡的绩效管理体系构建...............................12
 （一）设计的目的..................................................12
 （二）设计的原则和方法............................................12
 （三）建立基于平衡计分卡的绩效管理体系............................13
五  新绩效体系的实施方法及对比评估.................................21
 （一）新绩效体系的实施方法........................................21
 （二）新老绩效管理的对比评估......................................24
六  研究结论及总结.................................................28
 （一）研究的主要结论..............................................28
 （二）面对的困难和挑战............................................28
致谢...............................................................29
参考文献...........................................................30
附录...............................................................32

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