基于战略的企业经营业绩评价指标设计和选择毕业论文.doc

毕业论文 （20_ _届） 基于战略的企业经营业绩评价指标设计和选择 摘 要 随着企业经营环境和管理方式的演变，传统的基于财务指标的业绩评价体系的局限性日益显现出来。为此，许多学者纷纷致力于新业绩评价指标的开发。Kaplan和Norton于1992年提出的平衡计分卡（the Balanced Scorecard，BSC），提倡财务指标与非财务指标的结合和多重业绩指标的使用，从多个维度全面评价企业经营业绩。同时，BSC将企业的战略目标转化为一系列明确的、具体的业绩评价指标，有助于经营战略的传达、理解、有效实施和管理控制。因此，BSC是设计和选择基于战略的业绩评价指标的基本框架。 不同的企业，由于自身生产经营条件和面临的经营环境的不同，往往采取不同的战略，经营管理的重点和战略实施控制要点也有所不同。因而，在设计和选择业绩评价指标时，其内容、类别和重点也应当有所区别，以更好地评价经营业绩、加强战略管理和控制。基于此，本文在分析经营战略的重要性，业绩评价指标设计对于加强管理控制和促进战略有效实施的重要性，以及经营战略的类型及各种战略的特点和实施要点的基础上，以平衡计分卡业绩评价的指标体系为基本框架，研究如何设计战略导向的经营业绩评价指标体系。 关键词：经营战略；业绩评价；平衡计分卡；业绩评价指标 Abstract Along with the evolution of enterprise management environment and supervisor mode, the limitation of traditional performance evaluation system which is based on financial index is emerging increasingly. Therefore, lots of academics have committed to developing new performance evaluation index. In 1992, Kaplan and Norton proposed the Balanced Scorecard, which advocates the combination of financial indicators and non-financial indicators, and the usage of multiple performance indicators, to evaluate enterprises’ business performance from multiple dimensions. Meanwhile, BSC transforms the enterprises’ strategic objectives into a series of clear and specific performance evaluation indicators. It will be helpful in conveying, understanding, implementing effectively and controlling the management strategy. Therefore, BSC is the basic framework of designing and choosing management evaluation index which is based on strategy. Because of their own different management conditions and environments, different enterprises always adopt different strategies. The key point of management and strategy implementation control is also different. Therefore, the contents, category and emphasis should be different while designing and choosing performance evaluation index, so as to have better management performance evaluation and stronger strategy management and control. In view of these, this thesis will discuss how to design and choo