双汇集团BS绩效管理问题研究.doc

双汇集团BSC绩效管理问题研究摘 要 随着食品行业的迅速发展，越来越多的以生产加工零售为核心的食品公司出 现了。企业需要不断的完善现代企业管理制度以适砬经营环境的变化和冋行竞争 的优胜劣汰，绩效管理体系作为现代企业管理的基础体系之一。双汇集团作为国 内以生产加工零售为一体的企业，更加要顺应市场发展的趋势，把平衡计分卡绩 效管理的相关理论应用在自身的发展中。文章结合平衡计分卡绩效管理的相关理 论，针对双汇集团在绩效管理中存在的战略目标制定流程不合理，绩效评价指标 体系不科学，绩效考核这三体系不科学方面的问题，提出了具体的解决措施，从 而推进双汇集团平衡计分卡缋效管理的有效实施。 关键词：平衡计分卡；绩效管理；公司战略 Study on the BSC Performance Management Shineway Group Abstract With the rapid development of food industry，production and processing as the core of the retail food company appears more and more. Enterprises need to constantly improve the modern enterprise management system to adapt to changes in the business environment and competition of the survival of the fittest，one of the basic system of performance management system for modern enterprise management. Shuanghui group as a domestic production and processing as one of the retail enterprises, more should conform to the trend of market development，the Balanced Scorecard performance management related theories in its own development. This paper uses the theory of Balanced Scorecard performance management，strategic objectives for the Shuanghui group existing in the performance management in the development process is not reasonable，the performance evaluation index system is not scientific，lack of performance feedback mechanism of these three aspects，and put forward concrete measures, so as to promote the Balanced Scorecard Performance management Shineway Group has Effect implementation. Key words: balanced scorecard; performance management; company strategy TOC \o 1-5 \h \z J 商 I HYPERLINK \l bookmark2 \o Current Document \h Abstract II @ I 绪 i仑 1 HYPERLINK \l bookmark3 \o Current Document \h 1平衡计分卡的基本理论概述 2 HYPERLINK \l bookmark4 \o Current Document \h 1.1平衡计分卡的含义与内容 2 平衡计分卡的含义 2 HYPERLINK \l bookmark5 \o Current Document \h 1.1.2平衡计分卡的内容 2 1.2平衡计分卡的优点 3 平衡计分卡的特点 3 1.2.2平衡计分卡的优越性 3 HYPERLINK \l bookmark6 \o Current Document \h 2双汇集闭概况和绩效管理现状 4 HYPERLINK \l bookmark7 \o Current Document \h 2.1双汇集闭概况 4