浅析制造企业战略性业绩评价体系毕业论文.docVIP

浅析制造企业战略性业绩评价体系 重庆工商大学 财务管理 200XX级2班 姓名 学号 指导老师 XX 摘要：战略性业绩评价作为一种新的战略管理手段，从战略的高度对企业的经营业绩进行评价并引导企业的发展，在信息化时代的企业管理中扮演着非常重要的角色。 论文通过对现有国内外业绩评价方法的分析，结合我国制造企业的特点，提出了一套适合我国制造企业经营管理特点的战略性业绩评价体系。对我国企业开展业绩评价具有一定的参考意义。 论文以平衡计分卡(BSC)作为指导性框架，引入经济增加值(EVA)概念，参考国有资本金效绩评价体系，根据我国制造企业的特点，从财务、客户、内部流程、学习与成长四个维度构建了我国制造企业战略性业绩评价体系。该评价体系克服了传统单一财务指标评价模式的缺陷，融入了综合平衡评价的理念，能够较全面、科学地评价企业经营业绩状况。该评价体系简明易懂，具有很强的可操作性，适合我制造企业经营业绩综合评价和自我经营诊断。 关键词：制造企业；企业战略；业绩评价 ABSTRACT：The strategy performance evaluation is a new strategy management means, measuring the performance of enterprise and inducts the enterprise to develop from the strategy. And it plays a count role in enterprise management in information ages. This paper put forward the strategy performance evaluation system of manufacturing enterprises, which based on our country manufacturing enterprises traits and analyzed to current domestic and international measurement system. It has some reference value for Chinas enterprises to develop performance evaluation. This Paper to the Balanced Scorecard (BSC) as a guiding framework, for the introduction of the concept of Economic Value Added(EVA), reference to the state-owned Capital Performance Evaluation System, according to Chinas manufacturing enterprises features, from the Financial、Customers、 Internal Business、Innovation and Learning perspectives, built the strategy performance evaluation system of our country manufacturing enterprises. The evaluation system overcame the traditional financial indicators of performance evaluation mode defects into a strategic performance evaluation system of philosophy, to a more comprehensive and scientific evaluation of business performance.The evaluation system is Easily understandable, with a very strong sense of maneuverability, especially for our small and medium-sized manufacturing enterprises operating performance evaluation and self-diagnostic business. Keywords: manufacturing enterprises; enterprise strategy; performance evaluation 一、引言 经营业绩评价是为企业的经