中小企业绩效评价体系的构建--以安洁科技为例.doc

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摘要:中国目前90%以上的企业都是中小企业,中小企业在国民经济发展中有着举足轻重的作用。中小企业作为最具活力的组织要素,其健康发展对于吸纳新增就业人口,优化经济结构,确保国民经济持续稳定增长具有很大的现实意义。但中小企业也面临着人力资源匮乏、融资困难、战略不清晰等问题,而且企业规模的扩大往往会带来管理难度的加大。因此在我国企业中构建绩效评价体系,特别是适合中小企业的绩效评价体系显得尤为重要。

   本文首先阐述了绩效评价与平衡计分卡的基本理论,为中小企业绩效评价体系的构建提供了理论基础。然后,在分析了苏州安洁科技股份有限公司绩效评价现状的基础上,运用SWOT分析法,分析了企业内外部的生产经营现状,制定了企业的战略定位和客户定位。在确定企业战略定位后,综合运用平衡计分卡,分解企业的战略目标,确定了企业的战略重点,选取了关键绩效指标,在此基础上,绘制了企业的战略地图。最后,根据战略地图的总体要求,从财务、客户、内部业务流程、学习与成长四个维度,构建了公司层面、部门层面、个人层面三个层面的平衡计分卡。同时,在公司实际绩效考核的基础上,部门层面财务维度的考核采用预算考核。通过计算公司、部门、个人三个平衡计分卡的得分,综合评价了企业的绩效情况。

关键词:中小企业;绩效评价;平衡计分卡

 

Abstract:Now more than 90% of the enterprises in China are small and medium-sized enterprises, and they play a pivotal role in the development of national economy. As the most dynamic  elements, they absorb new job-seekers, optimize the economic structure, ensure the sustained stable growth of national economy. But small and medium-sized enterprises are facing with many problems, such as lacking of human resources, financial difficulties. With the expansion of the enterprises, they will meet new management problems. Therefore constructing performance evaluation system in enterprises, especially being suitable for small and medium-sized enterprise is particularly important.

    First, the article expounds the basic theories of the performance evaluation and the balanced scorecard. On the analysis of Performance evaluation for Suzhou AnJie, using SWOT  to analyze the enterprise's internal and external situation. After making the enterprise’s strategic orientation and customer orientation, we can decompose the enterprise strategic goals and determine the enterprise's strategic priorities. On the basis of choosing key performance indicators, we can draw the map of the enterprise’s strategy. Finally, according to the overall requirements of strategic map, balanced scorecard can be built from financial, customer, internal business processes, learning and growth dimensions .At the same time, on the basis of actual performance appraisal, financial dimension inspection can use budget examination in department level. Through computing balanced scorecard ,the enterprise's current performance situation can be evaluated. 

Keywords  Small and Medium-sized Enterprise   Performance Evaluation   Balanced Scorecard 

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