基于战略的业务单元业绩评价体系构建毕业论文.docVIP

毕业论文 （2010届） 基于战略的业务单元业绩评价体系构建 摘 要 随着公司股份制组织形式的不断完善和资本市场的进一步发展，形成了很多实行多元化经营和跨国经营的大公司和企业集团，而这些企业通常以事业部制的分权管理模式，虽然能提高决策的及时性和质量，但也引发了新的委托—代理问题，因而设计合理的分权部门事后业绩评价系统，考核分权部门对企业整体利益的贡献，是促进双方目标一致、减少代理成本的有效方法之一。忽略了“业务单元”这个具有一定独立性组织的业绩评价。而实质上，企业整体经营业绩的好坏都建立在各业务单元经营业绩的基础之上，企业战略目标的实现也有赖于各业务单元的战略执行情况。因此对企业业务单元的业绩评价就显得尤为重要。初步总结“6步走”，建立企业业务单元业绩评价体系。 关键词：分权管理；多元化经营；业绩评价；业务单元Abstract As perfecting of companies’ organization form and the further development of the capital market, there are many large companies and enterprise groups implementing diversified management and international operations, while these enterprise normally with divisional organization of decentralized management mode, although it can raise the decision-making timeliness and quality, but also initiated the new principal-agent problem, so reasonable design of decentralization of the performance evaluation system, afterwards department examination department of enterprise the overall interests of the separation of the contribution, is promoting the consistent aim, reduce agency cost is one of the effective approaches. But the traditional performance evaluation method always focus on the whole enterprise and individual staff performance evaluation , ignoring the business unit which has certain independence. But essentially, the enterprise overall business performance quality are founded on each business unit operating performance of the basis, the enterprise strategic target realization also depends on the business units-with a strategic implementation. Therefore it’s particularly important to enterprise business unit performance. So,I preliminary summary 6 step and build enterprise business unit of the performance evaluation system. Keywords: Decentralized management; Diversified management; The performance evaluation; Business unit 目 录 1 企业经营业绩评价概述 1 1.1 经营业绩评价的含义和作用 1 1.2 经营业绩评价的特征 2 1.3 经营业绩评价的方法（平衡记分卡） 3 2 多元化经营与分权管理 6 2.1 多元化经营的含义和动机 6 2.2 分权管理 7 2.3 事业部制组织结构 7 3 分权管理引发的管理控制问题 10 3.1 分权管理加剧了上下级管理人员之间的委托