大学毕业论文——双汇集团平衡计分卡应用研究.docVIP

摘 要 卡普兰和诺顿提出的平衡计分卡作为落实企业战略目标、执行绩效管理的工具，已经得到世界包括中国企业广泛的关注。 本文以双汇集团平衡记分卡的实施为研究背景，对平衡计分卡（The Balanced Scorecard）的内涵及其作用进行了深入探讨，本文认为，平衡记分卡是双汇集团获得经营成功的关键因素之一，它大幅增进了双汇集团的组织效益，提升了战略管理的科学性。同时，双汇集团认真分析存在的问题并提出改进措施。 本文共分四部分：首先，对平衡计分卡理论内容和发展进行了概述，并指出平衡计分卡在中国企业发展中的重要意义；其次，从平衡计分卡实施的四个层次分析了双汇集团平衡计分卡的应用现状；第三，阐述了平衡计分卡的成功运用对促进双汇集团绩效增长的重要意义；最后，提出双汇集团在平衡计分卡实施过程中存在的问题，并提出合理的解决方案。 关键词：平衡计分卡；公司战略；绩效管理 Abstract The Balanced Scorecard, proposed by Kaplan and Norton, acts as a tool of realizing enterprise strategic targets, carrying out performance management, which has Already get attention of the world including Chinese enterprise. This paper takes the material of Shuanghui the Group as background and researches deeply the contents and influence of The Balanced Scorecard. This paper considers The Balanced Scorecard is one of keys of succession of Shuanghui the Group, which increases its the achievement effect of organization and Science of Strategic Management, meanwhile it puts forward the problems existing in the course of employment of The Balanced Scorecard of Shuanghui the Group and provides the way of solving the problems. This paper contents four parts. First, this paper illustrates the theory content and development of The Balanced Scorecard. Meanwhile this paper points out that the development of The Balanced Scorecard in china has a essential meaning. Second, this paper studies the employment of The Balanced Scorecard of Shuanghui the Group which has four levels. Meanwhile this paper illustrates the successful employment of The Balanced Scorecard of Shuanghui the Group from the perspective of performance increment. Finally, this paper puts forward the problems existing in the course of employment of The Balanced Scorecard of Shuanghui the Group and provides the way of solving the problems. Key Words: The Balanced Scorecard; Company strategy; performance management 目 录财务客户内部流程 沈阳理工大学学士学位论文 IV