文档介绍：精品资料
学校代码
10699
分类号
F062
密级
学号
2007210371
题目
XAC投资企业绩效评价研究
作者
领域
项目管理
指导教师
申请学位日期
2011 年12 月
摘要
随着我国现代企业制度的建立和完善,企业绩效评价已经成为政府、投资者和企业利益相关者所关注的重点问题。然而,我国目前在绩效评价在理论研究和应用实践方面仍处于初步的探索阶段,对投资企业内部绩效评价以及战略绩效评价体系还缺乏足够的研究。XAC投资企业仍局限于采用传统的财务性绩效评价,无法满足企业战略投资发展需要,亟待改进其现有的绩效评价体系。
论文在对企业绩效评价相关理论和方法进行综述的基础上,深入分析了XAC投资企业现有绩效评价体系,找出了其中所存在的问题。针对所存在的问题,结合航空企业绩效管理实践,应用GE评价理论从行业吸引力和企业竞争力两个方面对XAC投资企业的绩效评价体系进行了构建。从行业规模、行业成长性、行业赢利性、行业竞争性、风险性五个方面设计行业吸引力评价指标;为了更好地体现企业的现状和未来的发展,引入平衡计分卡的思想,从财务、客户市场、内部程序、学习成长四个方面设计企业竞争力评价指标。在此基础上,运用两两比较法及层次分析法进一步筛选确定了评价指标及其权重,设计了相应的评价标准。应用新的企业绩效评价体系,对装饰、西沃、雅西三个投资公司进行评价,得到相应的评价结果,根据评价结果有针对性地提出投资策略。评价结果使XAC公司明确认识了其投资企业的现状及未来的发展前景,所制定的投资策略具有一定的应用参考价值。
关键词:企业绩效评价,平衡计分卡,GE矩阵
Abstract
With the establishment of modern enterprise system and perfect, Government, investors and enterprise enterprise performance measurement has e key issues of concern to stakeholders. However, our current theoretical study on performance evaluation and specific practices are still in the initial stages of exploration, performance evaluations, internal to the enterprise in line with strategic performance measurement system is the lack of enough research. panies invested enterprise after many years of development, there are a variety of circumstances, and needs assessment of the investment business make the right.
This through analysis currently in China enterprise performance evaluation indicators system of insufficient and absence, in summary at home and abroad performance evaluation of theory results and practice experience, in in-depth analysis pany of reality Foundation Shang, comparison application BSC, and GE, and EVA, method of pros and cons, analysis existing aviation enterprise performance evaluation exists of problem, reference advanced of enterprise performance evaluation experience, to systematic theory for guide, pursuant to GE matrix of fundamentals, building has XAC enterprise performance evaluation system, from industry attraction and petitiveness two a