文档介绍:基于平衡计分卡的宁波 S 股份有限公司业绩评价
摘要
从管理的角度说:“如果你不能评价,你就不能管理”。随着现代化企业制
度的内在要求和企业体制改革的不断完善,如何建立一套与企业实际相匹配的
企业业绩评价系统一直是国内外理论界和企业界所关注的热点问题。
宁波 S 股份有限公司是以服装为主业,其业务涉及新能源、投资、贸易、
城市综合体、文化等多个行业的上市公司。本文从运用平衡计分卡对企业业绩
评价的典型案例入手,通过对 A、B 公司实施企业业绩评价方案的背景、实施过
程和实施效果的对比分析,引入如何采用平衡计分卡对宁波 S 股份有限公司进
行业绩评价。作者建立了评价模型,同时选择主成份分析法对 S 公司业绩指标
进行筛选最后分别从财务、客户、内部流程、学习和创新四个方面选择了一套
适合于 S 公司当前业绩评价的指标体系,通过专家打分和加权平均方法计算出
指标数值,得出 S 公司当前的业绩评价结论,并提出了有效地利用平衡计分卡
对 S 公司进行业绩评价的建议。
关键词:平衡计分卡;S 股份有限公司;业绩评价
A Performance Appraisal of Ningbo S Co.,Ltd Based on BSC
Asbact
In a management point, if you can’t measure it ,you can’t manage the
inherent demand of modern enterprise system and the perfection of enterprise
system innovation, how to build an enterprise performance appraisal which will fit
very well with its actual contions has been ing a hot topic concerned by the
practitioners and academicans.
Ningbo S Co.,Ltd is a pany, it takes clothing as its principal work,
and its service also involves new energy, investment, trade, plex
compound, culture and so article, begaining with the utilization of some
classic examples of enterprise performance appraisal based on BSC, has introduced
the way of implementing BSC to do enterprise performance appraisal in Ningbo S
Co.,Ltd paring the background, process and effect of implementing
enterprise performance appraisal pany A pany B. The author has
built an appraisal model through contrastive study of implementing BSC in
company A pany B and the introduction of how to adopt BSC to do
enterprise performance appraisal in Ningbo S Co.,Ltd. Meanwhile,the author has
used the ponent analysis approach to select index of enterprise
performance appraisal in S Co.,Ltd. Finally,the author has found a index system
which is suitable for S Co.,Ltd from the four aspects of finance,customers,internal
process,learning and creating. With the method of experts assess and the weighted
average method adopte