專(zhuān)業(yè)碩士論文——天地科技股份有限公司績(jī)效管理體系重構(gòu)研究——基于平衡計(jì)分卡的應(yīng)用

1、 專(zhuān)業(yè)碩士學(xué)位論文 THESIS OF PROFESSIONAL MASTER DEGREE 2008年全國(guó)會(huì)計(jì)碩士專(zhuān)業(yè)學(xué)位 天地科技股份有限公司績(jī)效管理體系 論文題目：重構(gòu)研究基于平衡計(jì)分卡的應(yīng)用 優(yōu)秀學(xué)位論文評(píng)選 入圍論文公示Study on Reconstructing the Performance Management System of Tiandi （英文）: Science & Technology Co.,LtdBased on the Application of Balanced Scorecard 作 者： 宋 家 興 指導(dǎo)教師： 宋 常 教授 2007

2、年10月15日 2008年全國(guó)會(huì)計(jì)碩士專(zhuān)業(yè)學(xué)位優(yōu)秀學(xué)位論文評(píng)選入圍論文公示 論文題目： （中文） 天地科技股份有限公司績(jī)效管理體系 重構(gòu)研究基于平衡計(jì)分卡的應(yīng)用 （外文）Study on Reconstructing the Performance Management System of Tiandi Science & Technology Co., LtdBased on the Application of Balanced Scorecard 2008年全國(guó)會(huì)計(jì)碩士專(zhuān)業(yè)學(xué)位 優(yōu)秀學(xué)位論文評(píng)選入圍論文公示 所在院、系、所 ： 商 學(xué) 院 專(zhuān) 業(yè) 名 稱： 會(huì)計(jì)專(zhuān)業(yè)碩士

3、指 導(dǎo) 教 師 姓 名、職 稱 ： 宋 常 教授 論 文 主 題 詞 ： 績(jī)效管理；業(yè)績(jī)?cè)u(píng)價(jià)；平衡計(jì)分卡 學(xué) 習(xí) 期 限 ： 2006年3月至 2008年1月 論文提交時(shí)間： 2007年10月 2008年全國(guó)會(huì)計(jì)碩士專(zhuān)業(yè)學(xué)位優(yōu)秀學(xué)位論文評(píng)選入圍論文公示 獨(dú) 創(chuàng) 性 聲 明 本人鄭重聲明：所呈交的論文是我個(gè)人在導(dǎo)師指導(dǎo)下進(jìn)行的研究工作及取得的研究成果。盡我所知，除了文中特別加以標(biāo)注和致謝的地方外，論文中不包含其他人已經(jīng)發(fā)表或撰寫(xiě)的研究成果，也不包含為獲得中國(guó)人民大學(xué)或其他教育機(jī)構(gòu)的學(xué)位或證書(shū)所使用過(guò)的材料。與我一同工作的同志對(duì)本研究所做的任何貢獻(xiàn)已在論文中作了明確地說(shuō)明并表示了謝意。 簽名： 宋

4、家興 日期： 2007.10.15 2008年全國(guó)會(huì)計(jì)碩士專(zhuān)業(yè)學(xué)位 優(yōu)秀學(xué)位論文評(píng)選入圍論文公示 關(guān)于論文使用授權(quán)的說(shuō)明 本人完全了解中國(guó)人民大學(xué)有關(guān)保留、使用學(xué)位論文的規(guī)定，即：學(xué)校有權(quán)保留送交論文的復(fù)印件，允許論文被查閱和借閱；學(xué)?？梢怨颊撐牡娜炕虿糠謨?nèi)容，可以采用影印、縮印或其他復(fù)制手段保存論文。 簽名： 宋家興 導(dǎo)師簽名： 宋 常 日期：2007.10.15 2008年全國(guó)會(huì)計(jì)碩士專(zhuān)業(yè)學(xué)位優(yōu)秀學(xué)位論文評(píng)選入圍論文公示 摘 要 天地科技股份有限公司（以下簡(jiǎn)稱天地科技或公司）成立于2000年3月，是在上海證券交易所掛牌的A股上市公司。公司主要從事煤礦機(jī)械裝備研制，以及煤炭開(kāi)采和洗選工藝

5、技術(shù)研究，屬于專(zhuān)用設(shè)備制造業(yè)。自成立以來(lái)，天地科技業(yè)績(jī)?cè)u(píng)價(jià)經(jīng)歷了三個(gè)階段：?jiǎn)呜?cái)務(wù)指標(biāo)考核階段、財(cái)務(wù)指標(biāo)體系考核階段和個(gè)性化考核階段。單財(cái)務(wù)指標(biāo)考核階段以凈利潤(rùn)作為考核指標(biāo)。財(cái)務(wù)指標(biāo)體系考核階段以主營(yíng)業(yè)務(wù)收入、凈利潤(rùn)、應(yīng)收賬款、經(jīng)營(yíng)現(xiàn)金凈流量、新簽合同額、凈資產(chǎn)收益率作為考核指標(biāo)。個(gè)性化考核階段在財(cái)務(wù)指標(biāo)體系基礎(chǔ)上，增加了重大事項(xiàng)考核指標(biāo)，其中財(cái)務(wù)指標(biāo)體系權(quán)重占到80%以上，個(gè)別被考核對(duì)象財(cái)務(wù)指標(biāo)權(quán)重占到100%。到目前為止，天地科技業(yè)績(jī)考核仍處于以財(cái)務(wù)指標(biāo)為主的階段。 天地科技業(yè)績(jī)?cè)u(píng)價(jià)體系的演進(jìn)與公司發(fā)展相配合，促進(jìn)了公司的快速成長(zhǎng)：2008年全國(guó)會(huì)計(jì)碩士專(zhuān)業(yè)學(xué)位公司資產(chǎn)總額由成立之初不足億元

6、增長(zhǎng)到2007年中期末的33.9億元，股東權(quán)益由6000多萬(wàn)元增長(zhǎng)到10.5億元；收入由成立當(dāng)年的1.3億元增長(zhǎng)到2006年的18.6億元，凈利潤(rùn)由2412萬(wàn)元增長(zhǎng)到2.1億元。同時(shí)，以財(cái)務(wù)指標(biāo)考核為主的業(yè)績(jī)?cè)u(píng)價(jià)模式也為天地科技的進(jìn)一步發(fā)展埋下了隱患：公司把主要資源優(yōu)秀學(xué)位論文評(píng)選入圍論文公示人力資源、財(cái)務(wù)資源都投入到開(kāi)拓市場(chǎng)、提高產(chǎn)能上，對(duì)于技術(shù)創(chuàng)新和內(nèi)部業(yè)務(wù)流程的管理投入明顯不足，公司技術(shù)領(lǐng)先優(yōu)勢(shì)正逐步縮小，在個(gè)別方面已經(jīng)落后于競(jìng)爭(zhēng)對(duì)手，產(chǎn)品質(zhì)量沒(méi)有達(dá)到理想水平，內(nèi)部管理距離精細(xì)化還有很大的差距。 目前，天地科技面臨嚴(yán)峻挑戰(zhàn)。由于國(guó)內(nèi)煤炭行業(yè)經(jīng)濟(jì)形勢(shì)持續(xù)走好，對(duì)煤機(jī)的需求日益高漲。行業(yè)內(nèi)原

7、有煤機(jī)企業(yè)紛紛進(jìn)行整合重組，增強(qiáng)核心競(jìng)爭(zhēng)力，謀求占領(lǐng)更大市場(chǎng)份額。行業(yè)外企業(yè)、民營(yíng)企業(yè)也紛紛投入到煤機(jī)行業(yè)中，展開(kāi)人才、市場(chǎng)爭(zhēng)奪。國(guó)外企業(yè)通過(guò)實(shí)施本土化戰(zhàn)略，采取收購(gòu)國(guó)內(nèi)煤機(jī)企業(yè)、在國(guó)內(nèi)獨(dú)資建廠、聯(lián)合辦廠、委托代理等多種方式，加大搶占市場(chǎng)的力度。隨著煤炭生產(chǎn)過(guò)剩壓力逐步凸現(xiàn)，煤機(jī)行業(yè)競(jìng)爭(zhēng)即將進(jìn)入白熱化階段。面對(duì)如此環(huán)境，天地科技需要對(duì)經(jīng)營(yíng)環(huán)境進(jìn)行認(rèn)真分析，確定自己的競(jìng)爭(zhēng)戰(zhàn)略，并采取配套措施加以實(shí)施，提升競(jìng)爭(zhēng)力，以保持在市場(chǎng)競(jìng)爭(zhēng)中處于不敗地位。 1 平衡計(jì)分卡（Balanced Scorecard）是由哈佛商學(xué)院教授羅伯特·S. 卡普蘭（Robert S. Kaplan）和復(fù)興全球戰(zhàn)略

8、集團(tuán)（管理咨詢公司）總裁大衛(wèi)·P. 諾頓（David P. Norton）發(fā)明的一種管理工具，能夠從戰(zhàn)略層面和業(yè)務(wù)層面對(duì)業(yè)績(jī)進(jìn)行全面評(píng)價(jià)。這種評(píng)價(jià)不再局限于財(cái)務(wù)指標(biāo)，也包括非財(cái)務(wù)指標(biāo)，既包括對(duì)過(guò)去業(yè)績(jī)的反映，也包括對(duì)現(xiàn)在和未來(lái)的重視，強(qiáng)調(diào)短期行動(dòng)與長(zhǎng)期戰(zhàn)略的聯(lián)系，強(qiáng)調(diào)企業(yè)各方面發(fā)展的協(xié)調(diào)和平衡，以保證達(dá)成企業(yè)戰(zhàn)略目標(biāo)。因此，平衡計(jì)分卡不僅是一種優(yōu)秀的績(jī)效管理工具，也是一種優(yōu)秀的戰(zhàn)略管理工具。平衡計(jì)分卡可以從財(cái)務(wù)、客戶、內(nèi)部業(yè)務(wù)流程、學(xué)習(xí)與成長(zhǎng)四個(gè)維度轉(zhuǎn)化公司的愿景與戰(zhàn)略，將戰(zhàn)略主題在每個(gè)維度上依次展開(kāi)為戰(zhàn)略目標(biāo)、指標(biāo)、目標(biāo)值、實(shí)現(xiàn)該戰(zhàn)略目標(biāo)的行動(dòng)方案。平衡計(jì)分卡的宗旨是幫助企業(yè)的中高

9、層管理者就企業(yè)的使命、愿景、長(zhǎng)、中、短期目標(biāo)、戰(zhàn)略行動(dòng)達(dá)成一致，并且作為一個(gè)溝通工具，使各個(gè)職能部門(mén)及其人員更加明確自己在企業(yè)經(jīng)營(yíng)發(fā)展戰(zhàn)略中的職責(zé)，確保戰(zhàn)略得以有效實(shí)施。為了應(yīng)對(duì)當(dāng)前狀況及面向未來(lái)長(zhǎng)遠(yuǎn)發(fā)展，天地科技有2008年全國(guó)會(huì)計(jì)碩士專(zhuān)業(yè)學(xué)位必要引入平衡計(jì)分卡業(yè)績(jī)?cè)u(píng)價(jià)系統(tǒng)，保證公司戰(zhàn)略目標(biāo)得到實(shí)現(xiàn)。 本文首先回顧了平衡計(jì)分卡的產(chǎn)生、發(fā)展和最新研究成果，介紹了平衡計(jì)分卡的起源，闡述了平衡計(jì)分卡的核心思想，論述了平衡計(jì)分卡4個(gè)維度財(cái)務(wù)、客戶、內(nèi)部業(yè)務(wù)流程、學(xué)習(xí)與成長(zhǎng)的主要內(nèi)容及相互關(guān)系，論證了優(yōu)秀學(xué)位論文評(píng)選入圍論文公示平衡計(jì)分卡不僅是業(yè)績(jī)?cè)u(píng)價(jià)工具，也是戰(zhàn)略管理工具，對(duì)平衡計(jì)分卡在國(guó)內(nèi)外的應(yīng)用

10、情況做了介紹，并研究了平衡計(jì)分卡存在的不足和應(yīng)用平衡計(jì)分卡應(yīng)當(dāng)注意的問(wèn)題。 其次，本文介紹了天地科技的簡(jiǎn)要發(fā)展歷程，利用SWOT分析法對(duì)天地科技目前的競(jìng)爭(zhēng)態(tài)勢(shì)進(jìn)行了分析，提出了相應(yīng)的競(jìng)爭(zhēng)戰(zhàn)略：在公司層面主要應(yīng)當(dāng)采取并購(gòu)戰(zhàn)略整合行業(yè)內(nèi)相關(guān)煤機(jī)企業(yè)，在經(jīng)營(yíng)層面應(yīng)當(dāng)采取集中差別化戰(zhàn)略以領(lǐng)先的技術(shù)和產(chǎn)品服務(wù)于高端客戶。同時(shí)介紹了天地科技業(yè)績(jī)?cè)u(píng)價(jià)3個(gè)發(fā)展階段有關(guān)情況，發(fā)現(xiàn)天地科技業(yè)績(jī)?cè)u(píng)價(jià)呈現(xiàn)逐步深入、不斷提高的趨勢(shì)，但其業(yè)績(jī)?cè)u(píng)價(jià)體系存在5個(gè)方面的問(wèn)題：考核對(duì)象不完整、考核內(nèi)容不全面、有的考核標(biāo)準(zhǔn)不明確、有的考核指標(biāo)與實(shí)際脫節(jié)、考核內(nèi)容不能全面支持公司戰(zhàn)略。并論述了利用平衡計(jì)分卡解決這些問(wèn)題的必要性和可能

11、性。 然后，本文分析了天地科技的組織結(jié)構(gòu)和績(jī)效管理體系結(jié)構(gòu)，并通過(guò)分析公司戰(zhàn)略目標(biāo)，尋找實(shí)現(xiàn)這些戰(zhàn)略目標(biāo)的途徑，利用平衡計(jì)分卡原理構(gòu)造了天2 地科技戰(zhàn)略地圖，在此基礎(chǔ)上進(jìn)一步分析關(guān)鍵成功因素和關(guān)鍵業(yè)績(jī)指標(biāo)，構(gòu)建了天地科技平衡計(jì)分卡指標(biāo)體系，并就指標(biāo)權(quán)重分配、指標(biāo)值獲取途徑等內(nèi)容進(jìn)行了討論。由于納入平衡計(jì)分卡指標(biāo)體系的指標(biāo)之間必須具有因果關(guān)系，有些影響公司長(zhǎng)遠(yuǎn)發(fā)展的重要指標(biāo)不能納入平衡計(jì)分卡，需要以卡外指標(biāo)的方式納入考核。另外，作為公眾公司，在指標(biāo)設(shè)計(jì)上考慮了用企業(yè)社會(huì)責(zé)任作為調(diào)整指標(biāo)，社會(huì)責(zé)任履行不到位可以在業(yè)績(jī)考評(píng)上實(shí)行“一票否決”。最終構(gòu)建了以平衡計(jì)分卡指標(biāo)為主、重大事項(xiàng)指標(biāo)為輔、社會(huì)責(zé)任

12、指標(biāo)作為調(diào)整系數(shù)的業(yè)績(jī)?cè)u(píng)價(jià)指標(biāo)體系。按照這一思路，對(duì)經(jīng)營(yíng)單位層面、部門(mén)層面和崗位層面基于平衡計(jì)分卡的業(yè)績(jī)?cè)u(píng)價(jià)指標(biāo)體系進(jìn)行了研究，構(gòu)建了經(jīng)營(yíng)單位業(yè)績(jī)?cè)u(píng)價(jià)指標(biāo)體系，提出了構(gòu)建部門(mén)和崗位基于平衡計(jì)分卡業(yè)績(jī)?cè)u(píng)價(jià)指標(biāo)體系的思路。按照這個(gè)思路，可以很容易地建立部門(mén)和崗位業(yè)績(jī)?cè)u(píng)價(jià)指標(biāo)體系。 最后，本文對(duì)在天地科技推行平衡計(jì)分卡績(jī)效管理體系的實(shí)施步驟進(jìn)行了研究。從實(shí)施平衡計(jì)分卡的組織領(lǐng)導(dǎo)、宣傳平衡計(jì)分卡理念和溝通平衡計(jì)分卡2008年全國(guó)會(huì)計(jì)碩士專(zhuān)業(yè)學(xué)位指標(biāo)、開(kāi)發(fā)關(guān)鍵成功因素、開(kāi)發(fā)平衡計(jì)分卡報(bào)告版式、實(shí)施平衡計(jì)分卡績(jī)效評(píng)價(jià)體系和改進(jìn)平衡計(jì)分卡績(jī)效管理系統(tǒng)等幾個(gè)方面提出了實(shí)施建議。 主題詞：績(jī)效管理；業(yè)績(jī)?cè)u(píng)價(jià)；平

13、衡計(jì)分卡 優(yōu)秀學(xué)位論文評(píng)選入圍論文公示 3 Abstract Tiandi Science & Technology Co. Ltd (Tiandi for short in the paper) was founded in March, 2000. It is a public A-stock company in Shanghai Stock Exchange that manufactures specific coal mining equipments and develops technology on coal mining, selection and was

14、hing. From the time it was started, the company has employed three different approaches on performance management: single financial index evaluation, financial index system evaluation, and personalized evaluation. Single financial index evaluation takes the net income as the only index. Financial in

15、dex system evaluation uses multiple indexes like revenue, net income, accounts receivable, net cash provided by operating activities, new signed contract amount, return on equity. Personalized evaluation sets up one more index (important event index) with the ones from financial index system. In mos

16、t cases of personalized 2008年全國(guó)會(huì)計(jì)碩士專(zhuān)業(yè)學(xué)位evaluation, financial indexes have weight of more than 80% while it is 100% for some special evaluated objects. Now, the financial index system is used as the major way for performance evaluation in Tiandi. Performance management in Tiandi evolves as the compan

17、y grows while it also 優(yōu)秀學(xué)位論文評(píng)選入圍論文公示stimulate the company to grow faster: Total assets increases from less than 100 million at the beginning to 3.39 billion in the middle of 2007, while stockholders equity increases from 60 million to 1.05 billion. Revenue increases from 130 million at the beginning

18、 to 1.86 billion in 2006, while net income increases from 24.12 million up to 210 million. At the meantime, financial index system based performance management also brings in some potential worries Marketing and improvement of production efficiency cost most of the companys human and financial resou

19、rces, while investment in technology renovation and internal business process management is obviously not enough, the company starts to lose its technology advantages and fall behind competitors in a few of areas, product quality is not excellent yet and internal management is far away from refineme

20、nt. Right now, there are some critical challenges for Tiandi. Since the trend of coal 4 mining industry keeps rising, there will be more demand on coal mining equipments. Some coal mining equipment manufactories start to enforce their core competition capabilities to get more shares in the market by

21、 integration and reconstruction. Some companies from other industries also try to get involved in the business and compete on human resources and marketing. Some foreign companies speed up to take more share of the market by localization, purchasing national coal mining equipment factories, creating

22、 new factories independently or jointly, or by agencies. With coal overproduction showing up gradually, the competition on coal mining equipment will become tougher and tougher. In such a situation, Tiandi has to make up its own competition strategy and take proper steps to implement it for these ch

23、allenges and to win in the competition. Balanced Scorecard was invented by Harvard Business College professor Robert S. Kaplan and CEO of Renaissance Global Group David P. Norton as a 2008年全國(guó)會(huì)計(jì)碩士專(zhuān)業(yè)學(xué)位management tool. It can be used to evaluate a companys performance at both strategy and business leve

24、ls. The management tool includes both financial and non-financial indexes. It evaluates performance in the past and also pays attention to current and future expectations. Balanced scorecard reflects a companys strategic 優(yōu)秀學(xué)位論文評(píng)選入圍論文公示objectives by compromising short and long run goals, emphasizing

25、on a balanced development in all aspects of the company. It is not only an effective performance evaluation tool, but also an excellent strategy management tool. Balanced scorecard breaks a companys prospects and strategies into four measurements finance, client, internal business process, learning

26、and growth. Each measurement is based on a set of strategic objectives, indexes, targets and strategy map. Balanced scorecard aims to help mid-high level managers to reach agreement on the companys expectations, perspectives, long, mid and short run goals and strategies. It can also be used as a goo

27、d communication tool to make people in different departments to understand their responsibilities in a strategic path. It is necessary for Tiandi to use balanced scorecard system for performance evaluation to ensure the companys strategy goals will be reached in current situation. This paper firstly

28、 reviews the history and latest research of balanced scorecard. 5 It explains the basic ideal of the system and its four measurements finance, client, internal business process, learning and growth, their connections and relations. It demonstrates that balanced scorecard is not only a performance ev

29、aluation tool, but also a strategy management tool. The paper introduces some balanced scorecard applications in China and international. It also studies weakness of the system and issues when the balanced scorecard is used. Secondly, the paper introduces the history of Tiandi in brief. SWOT is used

30、 for current competition analysis and a new competition strategy is suggested: Purchasing other coal mining equipment companies at the company level, serving high-end client with advanced technology and products at the business level. By analyzing the three approaches that Tiandi has used, it is fou

31、nd that performance evaluation has been improved gradually. Five issues are also found in the performance evaluation system evaluated objects are not complete, evaluation is not complete, some 2008年全國(guó)會(huì)計(jì)碩士專(zhuān)業(yè)學(xué)位evaluation indexes are not clarified, some indexes are away from practice and evaluation doe

32、snt support the companys strategy. The paper then discusses the necessaries and possibilities to solve these issues by balanced scorecard. Thirdly, this paper analyzes the architecture of the company, organization of the 優(yōu)秀學(xué)位論文評(píng)選入圍論文公示performance management and strategy of the company. It searches p

33、aths to reach the companys strategic objectives and constructs the strategy map by using balanced scorecard. Together with selection of critical success factors and key performance indicators, Tiandi balanced scorecard indexes system can be created. This paper discusses weight assignment and the way

34、 to get index values. Since all indexes in balanced scorecard must be logically related, some important indexes cant be put into the balanced scorecard system. The paper suggests a separate way to do this kind of evaluation. In addition to this, an adjustment index is designed for the companys socia

35、l responsibility since Tiandi is a pubic company. Failure on the social responsibility, index will result in failure on evaluation. So the performance evaluation system consists of three parts - balanced scorecard as the major evaluation, important event as assistant evaluation and social responsibi

36、lity as adjustment evaluation. Based on this performance evaluation system, indexes on business units, 6 departments and positions are studied and selected. This paper also presents one way to construct balanced scorecard based index system for departments and positions, which will help build a perf

37、ormance evaluation system at those levels easily. Finally, this paper studies the steps to popularize balanced scorecard in Tiandi. Suggestions are made on organization, demonstration of balanced scorecard ideal, critical success factors selection, report developing. The paper also suggests the way

38、to improve the balanced scorecard performance evaluation system. Key Words：Performance Management; Performance Evaluation; Balanced Scorecard 2008年全國(guó)會(huì)計(jì)碩士專(zhuān)業(yè)學(xué)位優(yōu)秀學(xué)位論文評(píng)選入圍論文公示 7 目 錄 第1章 緒論.1 1.1 研究背景.1 1.2 文獻(xiàn)回顧.2 1.3 研究框架.6 1.4 研究意義.7 第2章 平衡計(jì)分卡原理及應(yīng)用.8 2.1 平衡計(jì)分卡原理.8 2.1.1 平衡計(jì)分卡的起源.8 2.1.2 平衡計(jì)分卡的核心思想.10 2

39、.1.3 平衡計(jì)分卡的四個(gè)維度及相互關(guān)系.12 2.2 平衡計(jì)分卡應(yīng)用狀況.18 2008年全國(guó)會(huì)計(jì)碩士專(zhuān)業(yè)學(xué)位2.2.1 平衡計(jì)分卡在國(guó)外應(yīng)用狀況.19 2.2.2 平衡計(jì)分卡在國(guó)內(nèi)應(yīng)用狀況.20 2.2.3 平衡計(jì)分卡應(yīng)用狀況評(píng)價(jià).21 2.3 應(yīng)用平衡計(jì)分卡的思考.22 優(yōu)秀學(xué)位論文評(píng)選入圍論文公示2.3.1 平衡計(jì)分卡與戰(zhàn)略管理的關(guān)系.22 2.3.2 應(yīng)用平衡計(jì)分卡需要注意的問(wèn)題.26 第3章 天地科技績(jī)效管理體系評(píng)價(jià).29 3.1 天地科技的發(fā)展簡(jiǎn)史.29 3.2 天地科技的戰(zhàn)略選擇.31 3.2.1 天地科技的戰(zhàn)略變遷.31 3.2.2 天地科技的競(jìng)爭(zhēng)態(tài)勢(shì).32 3.2.3 天地

40、科技的戰(zhàn)略選擇.40 3.3 天地科技績(jī)效管理體系的發(fā)展及存在的主要問(wèn)題.41 3.3.1 天地科技績(jī)效管理體系的發(fā)展歷程.41 3.3.2 天地科技績(jī)效管理體系存在的主要問(wèn)題.44 3.3.3 在天地科技績(jī)效管理中引進(jìn)平衡計(jì)分卡的必要性.46 第4章 用平衡計(jì)分卡重構(gòu)天地科技績(jī)效管理體系.47 4.1 基于平衡計(jì)分卡的績(jī)效管理體系結(jié)構(gòu).47 4.1.1 天地科技組織結(jié)構(gòu).47 4.1.2 天地科技績(jī)效管理體系結(jié)構(gòu).48 4.2 公司層面平衡計(jì)分卡的構(gòu)建.50 4.2.1 公司的戰(zhàn)略目標(biāo).50 4.2.2 公司的戰(zhàn)略地圖.50 4.2.3 公司的平衡計(jì)分卡.53 4.3 經(jīng)營(yíng)層面平衡計(jì)分卡的構(gòu)

41、建.66 4.4 部門(mén)層面平衡計(jì)分卡的構(gòu)建思路.70 4.5 崗位層面平衡計(jì)分卡的構(gòu)建思路.73 4.6 推行平衡計(jì)分卡績(jī)效管理體系的實(shí)施步驟.76 第5章 結(jié)束語(yǔ).79 2008年全國(guó)會(huì)計(jì)碩士專(zhuān)業(yè)學(xué)位5.1 取得的成果.79 5.2 存在的不足.79 5.3 研究結(jié)論對(duì)其他單位適用性的考慮.80 參考文獻(xiàn).81 優(yōu)秀學(xué)位論文評(píng)選入圍論文公示致 謝.83 圖表索引 圖1 平衡計(jì)分卡框架.11 圖2 企業(yè)內(nèi)部流程價(jià)值鏈.1 圖3 平衡計(jì)分卡四個(gè)維度內(nèi)部驅(qū)動(dòng)關(guān)系.17 圖4 平衡計(jì)分卡內(nèi)部推動(dòng)關(guān)系.18 圖5 以平衡計(jì)分卡作為行動(dòng)的戰(zhàn)略框架.23 圖6 平衡計(jì)分卡與戰(zhàn)略的關(guān)系.26 圖7 天地科技

42、資產(chǎn)規(guī)模發(fā)展?fàn)顩r.1 圖8 天地科技?xì)v年收入利潤(rùn)情況.1 圖9 我國(guó)GDP增速情況圖.32 圖10 我國(guó)國(guó)內(nèi)生產(chǎn)總值與原煤產(chǎn)量關(guān)系圖.33 圖11 天地科技組織機(jī)構(gòu)示意圖.47 2008年全國(guó)會(huì)計(jì)碩士專(zhuān)業(yè)學(xué)位圖12 天地科技績(jī)效管理體系結(jié)構(gòu)示意圖.49 圖13 天地科技的戰(zhàn)略地圖.1 圖14 市場(chǎng)部門(mén)戰(zhàn)略地圖.71 圖15 生產(chǎn)部門(mén)戰(zhàn)略地圖.1 優(yōu)秀學(xué)位論文評(píng)選入圍論文公示圖16 財(cái)務(wù)部門(mén)戰(zhàn)略地圖.72 圖17 崗位層面戰(zhàn)略地圖.1 表1 ADI公司的第一張“平衡計(jì)分卡”.9 表2 煤炭開(kāi)采利用價(jià)值鏈.35 表3 天地科技SWOT分析.36 表4 公司員工績(jī)效考核表.42 表5 公司管理人員績(jī)效考核表.42 表6 天地科技XX經(jīng)營(yíng)單位考核目標(biāo)一覽表.44 表7 天地科技平衡計(jì)分卡指標(biāo)體系.58 表8 天地科技平衡計(jì)分卡指標(biāo)體系解釋.60 表9 天地科技平衡計(jì)分卡指標(biāo)體系權(quán)重.62 表10 天地科技平衡計(jì)分卡指標(biāo)信息來(lái)源.63 表11 天地科技業(yè)績(jī)考評(píng)指標(biāo)體系表.66 表12 天地科技經(jīng)營(yíng)單位業(yè)績(jī)考評(píng)指標(biāo)體系表.69 2008年全國(guó)會(huì)計(jì)碩士專(zhuān)業(yè)學(xué)