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YT烟草商业企业绩效管理优化研究

发布时间:2019-01-10 14:26  文章来源:笔耕文化传播
【摘要】:随着经济全球化的日益发展,企业绩效管理的重要性也日益凸显。目前,我国越来越多的企业开始重视绩效管理,尤其是在竞争日趋激烈的烟草行业,如何选择合适的绩效管理工具进行管理,运用何种绩效管理体系才能实现企业未来的目标,成为烟草行业管理者亟需解决的一个问题。但是,在我国,烟草商业企业的绩效考核仍处于探索阶段,受限于我国烟草行业体制、历史原因形成的“大锅饭”思想、烟草公司部门及岗位分工不均衡、烟草公司内部关系型员工面子影响等因素,烟草商业企业绩效考核工作的实际效果并不理想。因此,烟草商业企业研究制定出适合本行业的一套绩效管理体系对于绩效效度的提高具有重要意义,这不仅能够满足其经营需要,提高行业和员工利益;同时也可以满足烟草体制改革发展趋势的要求。 基于我国烟草行业内特殊的专卖管理体制,本论文通过系统介绍YT烟草商业企业目前绩效考核体系的现状,分析其存在的不足,探讨了如何在传统平衡记分卡的基础上,结合流程思想设计新的BSC绩效考核方法,导入并应用于YT烟草商业公司绩效管理的过程,以及结合YT烟草商业企业的实际情况,对公司的绩效管理体系进行优化设计。并根据公司部门学习进步能力、流程业务水平、财务和内外部客户服务能力四个维度设置绩效考核指标及其权重,对新体系的实施效果进行分析,明确进一步改进的方法,制定了新绩效管理体系的实施流程。 通过本文的研究和探讨,在对YT烟草公司的绩效管理体系进行了优化之后,使得基于BSC的绩效考核模式适应YT烟草目前的发展,有助于企业在未来激烈的国内外市场竞争中取得优势,这一绩效指标体系对于企业来说是科学可行,对于同行业的其他烟草企业来说也有一定的参考和借鉴意义。 本文的创新之处在于通过构建基于BSC的YT烟草商业企业绩效考核指标体系和管理流程,,将传统的BSC绩效考核方法,转化为包含流程考核思想的新BSC考核方法,从指标设计、流程设计和结果分析三个环节,对传统BSC方法进行了更新,并有效避免了战略目标与企业的绩效管理相脱节,使得YT烟草的绩效考核体系更加科学有效。
[Abstract]:With the development of economic globalization, the importance of enterprise performance management is becoming more and more prominent. At present, more and more enterprises in our country begin to attach importance to performance management, especially in the increasingly competitive tobacco industry, how to choose the appropriate performance management tools to manage, and what performance management system can be used to achieve the future objectives of enterprises. It has become an urgent problem for tobacco industry managers to solve. However, in China, the performance appraisal of tobacco commercial enterprises is still in the exploratory stage, limited by the tobacco industry system in China, the historical reasons of the "big pot rice" thought, tobacco company departments and jobs are not balanced division of labor. The actual effect of the performance appraisal of tobacco commercial enterprises is not ideal. Therefore, the study of tobacco commercial enterprises to develop a set of performance management system suitable for the industry is of great significance for the improvement of performance validity, which can not only meet their business needs, improve the interests of the industry and employees; At the same time, it can also meet the needs of tobacco system reform and development trend. Based on the special monopoly management system in the tobacco industry in China, this paper systematically introduces the current situation of the performance appraisal system of YT tobacco commercial enterprises, analyzes its shortcomings, and discusses how to base on the traditional balanced Scorecard. This paper designs a new method of BSC performance appraisal based on process theory, introduces and applies it to the process of YT tobacco company's performance management, and combines with the actual situation of YT tobacco business enterprise, carries on the optimization design to the company's performance management system. And according to the four dimensions of the company departments' learning and improving ability, process business level, finance and internal and external customer service ability, the performance evaluation index and its weight are set up, the implementation effect of the new system is analyzed, and the method of further improvement is defined. The implementation process of the new performance management system is established. Through the research and discussion of this paper, after optimizing the performance management system of YT Tobacco Company, the performance appraisal model based on BSC is adapted to the current development of YT Tobacco. This performance index system is scientific and feasible for enterprises, and also has certain reference and reference significance for other tobacco enterprises in the same industry. The innovation of this paper lies in the construction of YT tobacco business enterprise performance appraisal index system and management process based on BSC, which transforms the traditional BSC performance appraisal method into a new BSC evaluation method which includes the thought of process assessment. The traditional BSC method is updated in the process design and result analysis, which effectively avoids the disconnection between the strategic objectives and the performance management of the enterprise, and makes the performance appraisal system of YT tobacco more scientific and effective.
【学位授予单位】:中国海洋大学
【学位级别】:硕士
【学位授予年份】:2014
【分类号】:F426.8;F721;F272.92

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