基于平衡计分卡的娃哈哈集团组织绩效考核指标体系分析-analysis of wahaha groups organizational performance evaluation index system based on balanced scorecard.docxVIP

作者签名：日期：年月日导师签名：日期：年月日基于平衡计分卡的娃哈哈集团组织绩效考核指标体系研究 摘要随着全球经济一体化进程的加速，中国企业面临着来自国内外的双重竞争压 力，以财务指标为单一考核标准的绩效考核体系已经不足以保留、激励企业人才， 维持企业的可持续竞争优势，与此同时，作为包含了财务、客户、内部流程、学 习与成长四个维度的管理工具，平衡计分卡理论在国内外大中企业已经得到了广 泛应用。企业将内部运营与战略目标机密结合，不断完善组织绩效考核指标体系， 不仅具有深刻的实践意义，更具有长远的战略意义。本文以娃哈哈集团为研究对象，分析了该公司组织绩效考核指标体系上的不 足之处，引入平衡计分卡方法，围绕财务、客户、内部流程、学习与成长四个维 度，对娃哈哈集团组织绩效考核指标体系进行设计研究，重新搭建了符合娃哈哈 集团实际情况的组织绩效考核指标体系。论文提出，将娃哈哈集团内部组织按照战略定位和组织职责等性质特点分为 业务类组织、管理类组织和服务与支持性组织，分类别进行考核指标体系的设计。 通过对组织的考核维度及关键指标进行分析确定，对各类指标权重进行赋值，对 考核方案的评价方法进行改进和完善，重新设计了组织绩效考核指标体系。本文 的研究结论，能够激发娃哈哈集团各组织团队的工作热情和管理效果，进而提高 核心竞争优势，对其他企业的组织绩效考核改进也有一定的启示作用。关键词：平衡计分卡、组织绩效、绩效指标体系IAbstractAgainst the backdrop of globalization, Chinese enterprises are facing competitions from both local and foreign enterprises. Performance evaluation system which uses financial indicator as the only indicator is no longer suitable for encouraging employees and maintaining enterprises’ competitive advantages. Meanwhile, the four- dimension balanced scoreboard theory, which includes finance, customer, internal procedure, and learning and growing, has been widely used in local and foreign large enterprises. Combining internal operation with long-term strategy and improving performance evaluation system are important for both daily operation and long-term strategy.This thesis takes a thorough research on the disadvantages of Wahaha Group’s current organizational performance evaluation system. By adopting balanced scoreboard method, the author analyzes the four dimensions, namely finances, customer, internal procedure, and learning and growing, and redesigns a new performance evaluation system based on Wahaha’s actual situation.According to their responsibility and strategy, the author divides Wahaha’sorganizations into three categories: operating departments, management departments, administrative and supporting departments; and design different evaluation systems for the three categories accordingly. The new evaluation system is designed through determining