基于平衡计分卡的山东青岛烟草有限公司绩效评价研究-工商管理专业论文.docxVIP

万方数据 万方数据 研究的关键，基于平衡计分卡四个维度选取合理指标全面、科学的反映公司的战 略目标；第五部分涵盖第四和第五章节，是利用上文中的绩效评价指标体系和 2008-2012 年数据，得出公司每年度的绩效水平，并对此进行科学评价，最后提 出优化对策；第六部分为结论与展望，对本文进行总结并对我国烟草企业的发展 前景进行展望。 关键词： 烟草公司； 绩效评价； 平衡计分卡 II Study on Performance Evaluation of Shandong Qingdao Tobacco Co., Ltd Based on Balanced Score Card Abstract Since Chinas reform and opening up, with Chinas tobacco monopoly system and management system to continuously improve in the reform practice, Chinas tobacco industry presents a sustainable and healthy development momentum, and Chinas tobacco industry is also growing in the reform. However, after China joins in WTO, with Chinas tobacco industry actively exploring the international market, Chinas tobacco industry is facing with great pressure from the competition of the global tobacco giants and itself system reform and management. Among the pressure from the tobacco company management, performance evaluation system plays an important role. Scientific and reasonable performance evaluation system is important to realize the strategy development for modern enterprises, and analyze and estimate scientifically the performance of tobacco companies in China is of great significance to the whole of the tobacco industry development. Tobacco companies have a special monopoly in the development of Chinese market economy. State superintendence of tobacco industry operates under the principle of unified leadership, vertical management, and monopoly operation. In this mode, Chinas tobacco industry performance evaluation system is mainly based on the financial index, emphasize enterprises return on capital and assets and liabilities structure financial indicators. Though this model has played a positive role in promoting our country tobacco industry to maintain a high-speed development momentum to some extent, with the implementation of the strategy of going out, this kind of appraisal system has exposed many shortcomings, such as lead to enterprise pursue high financial index while igno