基于BSC德邦物流股份有限公司绩效管理问题研究.docVIP

基于BSC的德邦物流股份有限公司绩效管理问题研究 摘 要 全球经济一体化的不断深入，给我国经济带来了更多的机遇和挑战，众多企业在这种情况下意识到了绩效评价的重要性。在国外，企业绩效评价的理论研究和实际应用都已相当成熟，大部分企业都有一套符合自身需求的绩效评价系统。我国在借鉴国外研究成果的基础上，也做了一些有益的探索，但多是理论方面的研究，真正将绩效评价应用到企业指导其经营管理的并不多。 近年来，物流行业作为新的经济热点，受到了国内外的普遍关注。随着物流产业的发展，人们对物流的需求也越来越复杂，传统的运输仓储型物流企业已经难以满足消费者的需求。加之国外物流巨头纷纷涌入，面对激烈的竞争，我国众多物流企业纷纷加快向综合服务型物流企业的转型。综合服务型物流企业作为一种新型的物流企业，要想在激烈的市场竞争中存活，必须全面了解自身的经营管理状况，发现自身的优势和不足。在这种情况下，对综合服务型物流企业进行具有判断、预测、引导功能的绩效评价显得尤为重要。以往的企业绩效评价偏重于财务方面的评价，而平衡计分卡（BSC）从企业财务、顾客、内部流程、学习与成长四个维度对企业绩效进行评价，弥补了传统绩效评价的不足，使评价更加全面。 关键词：平衡计分卡；绩效评价；BSC； 决策分析 Balanced Scorecard Application in DEPPON Company Abstract The deepening of the global economic integration has brought more opportunities and challenges to our countrys economy, and more enterprises are conscious of the importance of performance evaluation. The enterprise performance evaluation of theoretical research and practical application are already quite mature Abroad, most companies have a set of performance evaluation system that can meet the demand of its own. Our country has made some beneficial exploration based on foreign research results, but more of them is theoretical research, there is not much practical application that apply performance evaluation to enterprise to guide its operation and management. In recent years, the logistics industry as a new economic hot spot has received the widespread attention at home and abroad. With the development of logistics industry, people’s demand for logistics is becoming more and more complicated, the traditional transportation and warehousing logistics enterprise has been difficult to meet the needs of the consumers. And many foreign logistics giant are pouring into our Chinese market, in the face of fierce competition, many traditional logistics enterprises of our country are speeding up to the transformation to the integrated service logistics enterprise. Integrated service logistics enterprises as a new kind of logistics enterprise, if they want to survive in the fi