平衡计分卡在并购整合中的应用-中国政法大学MBA教育中心.DOC

论文编号： 平衡计分卡在企业并购整合过程中的应用研究 ——以卡特彼勒公司为例 中国政法大学研究生院 二○一五年三月平衡计分卡在企业并购整合过程中的应用研究——以卡特彼勒公司为例 摘 要 在当今的经济社会发展中，并购成为企业发展的常见方式很多企业都试图通过并购的方式发展和壮大自身。实际情况来，的企业并购并不能实现人们预期的目标，反而是以失败而告终。至少40%的并购是失败的，甚至认为失败的高达70%以上。这些失败案例的分析看出，后没能进行有效的整合是的一个非常重要的原因。整合在整个并购过程中是最关键也是最困难的阶段，它的成败对整个企业的并购活动起着最为关键的决定作用并购整合是一个充满冲突的动态过程，在这个过程中如何进行整合绩效的评估，管理者整合过程提供非常重要的依据。目前对于并购整合的研究中，的准备、如何并购，以及的原理，但对于整合过程如何进行动态的把握和评估，相对较少。 2011年完成一宗并购，但至今尚未整合完成，在品牌、渠道、组织结构上均较混乱，对经营造成了一定影响。本论文两个部分，对案例企业了相关讨论。并购整合的理论，了并购被并购双方企业的现状，、、文化、战略角度第二部分平衡计分卡，通过分解企业战略、战略地图，第一部分整理出的问题进一步进行提炼总结，、客户、流程、能力维度的指标，最终形成长期战略，可用于整合过程绩效的平衡计分卡平衡计分卡可以动态的过程和有效，为及时调整战略提供。 ; 整合; 平衡计分卡; 绩效评价 ABSTRACT In today’s economic and social development, M A is becoming a common mode in the development of enterprises. A large amount of enterprises have been attempting to develop and expand themselves throughout M A. However, the physical truth indicates that most of the M A events in the past did not achieve the object and ended up in failure. According to the investigation statistics, at least 40% of the M A cases were ended up in failure, and some people believe that the proportion may be higher than 70%. Through the analysis of the failure cases, we can conclude that one of the most important reason of failure is the failure of effective integration after the M A action. Integration is the most crucial and most difficult stage in the M A process. The success of failure of integration is the key role in an enterprise M A activity. M A integration between enterprises is a dynamic process with full of conflicts. Effectively integrate performance evaluation in this process may provide managers an important basis for the integration of process control. In the current academic circles, the study of enterprises M A is primarily focus on the preparation, how to process M A, and the theory itself. Meanwhile, the shortage is on how to grasp the dynamic process of integration and evaluation. This dissertation uses a completion of the M A case in 201