经营战略、业绩指标使用与财务业绩关系探究毕业论文.docVIP

毕业论文 （20_ _届） 经营战略、业绩指标使用与财务业绩关系探究 摘 要 随着我国社会主义市场经济体系的建立和完善，一些缺乏战略层次理念的传统企业，难以适应市场的经营需求。为赢得竞争优势，制定科学合理的经营战略变得尤为重要。企业战略目标、战略实施内容，以及相关的关键成功因素的量化，都需要通过指标来体现，评价经营业绩的好差也需要通过指标来反映关键词： Abstract As the establishment and improvement of Chinas socialist market economic system, traditional companies that lacking of the concept of business strategy are difficult to adapt to the needs of market economy. The companies gain a competitive advantage in the important magic weapon is to develop scientific and rational business strategy. Corporate strategic objectives, strategic implementation of the contents, and key success factors related to the quantitative, need to be embodied by indicators to evaluate the good business performance through indicators of poor also need to reflect. Different enterprises, due to its production and business conditions and business environment facing the different, often take a different strategy, management focus and strategy implementation and control points are different, so the evaluation of business performance, the performance of the design and evaluation choice should also be different. In addition, it is a problem worthy of study that if the use of diversity performance evaluation indicators and the match between evaluation of the performance indicators and business strategies will lead to better financial performance; Therefore, this paper take the BSC performance evaluation index system as the basic framework to make a in-depth study that the business strategy on how to have a impact in designing and selecting the performance indicators. In addition, we also study how the use of performance indicators influences the financial performance. Keywords: Business Strategy; Performance Evaluation; The use of performance measures; Financial Performance 目 录 1 经营业绩评价的意义与内容 1 1.1 战略性业绩评价体系的意义 1 1.2 经营业绩评价的内容 2 1.2.1 经营业绩评价体系的构成要素 2 1.2.2 经营业绩评价的演变与发展 2 2 企业经营战略的意义与分类 4 2.1 经营战略制定的意义 4 2.2 经营战略的典型分类与管理要点 4 2.2.1 成本领先战略 5 2.2.2 差异化战略 5 2.2.3 防御型战略 6