L公司平衡计分卡绩效管理体系优化研究-基于价值链的视角

L公司平衡计分卡绩效管理体系优化研究-基于价值链的视角摘要对于企业而言，要想在如今激烈竞争的市场环境里获得良好发展，就必须做好人力资源管理工作，而要想令人力资源管理质量得到较高水平，就不能够忽视绩效管理工作的开展。然而需要看到的是，当前许多企业在开展绩效管理工作之时，还有许多不足和问题存在。本文拟以深圳市某科技有限公司-L公司为例，来探讨研究一线科技企业的绩效管理体系建设。近两年，受到行业竞争的不断加剧，L科技虽然营收屡创新高，但是人均效率却越来越低，同时，利润水平不断走低。本研究主要采用问卷法、访谈法、文献研究法3种方法结合，一方面采用问卷调查、高管访谈等形式来对公司目前的绩效管理情况进行摸底调查，了解现阶段L公司现阶段绩效管理出现的问题：另一方面拟采用阅读归纳总结国内外研究文献成果的方式对该公司现阶段绩效管理出现的问题进行初步的方案探讨，并最终研究出具有L公司特色的绩效管理方案。此次研究主要包含以下内容：开篇为绪论，主要涉及到研究意义、背景以及方法等内容。第一章对平衡计分卡和价值链理论进行了研究概述；第二章对L公司的绩效管理现状进行了说明：第三章对L公司的绩效管理出现的主要问题及其表现进行了分析：第四章针对L公司绩效管理出现的问题，提出如下优化策略：一是重新设计了L公司的绩效指标目标：二是优化了L公司的绩效管理运行程序：三是优化了L公司的绩效管理保障程序。最后以总结、展望收尾。此次研究的创新之处为：以往各公司经常采用平衡计分卡进行绩效管理，主要侧重于战略目标的分解，本文通过以L公司为分析对象，将平衡计分卡与企业内部的价值链管理结合起来，先根据公司战略目标通过平衡计分卡的工具自上而下进行分解，然后利用企业内部价值链管理理论，以客户需求为牵引，检查各个部门横向之间端到端的协作关系，破除部门墙的影响，从而极大地发挥绩效管理的作用。也希望通过此次研究能对各公司绩效管理提供一定的借鉴。关键词：绩效管理：平衡计分卡：价值链AbstractFor enterprises,if they want to achieve good development in today's highlycompetitive market environment,they must do a good job in human resource management.If they want to improve the quality of human resource management,they can't ignore thedevelopment of performance management.However,it should be noted that manyenterprises still have many deficiencies and problems when carrying out performancemanagement.This paper intends to take a technology Co.,Ltd.-L company in Shenzhenas an example to explore the construction of performance management system of front-linetechnology enterprises.In the past two years,due to the increasing competition in theindustry,although the revenue of L technology has reached new highs,the per capitaefficiency is getting lower and lower,and the profit level is getting lower and lower.Thisstudy mainly adopts three methods:questionnaire,interview and literature research.On theone hand,it uses the forms of questionnaire and executive interview to investigate thecurrent performance management situation of the company and understand the problems ofperformance management of L company at the present stage;On the other hand,it isproposed to make a preliminary scheme discussion on the problems of the company'sperformance management at this stage by reading,summarizing and summarizing theresearch literature at home and abroad,and finally study the performance managementscheme with the characteristics of L company.This research mainly includes the following contents:the beginning is theintroduction,which mainly involves the research significance,background and methods.The first chapter summarizes the Balanced Scorecard and value chain theory;The secondchapter explains the current situation of L company's performance management;The thirdchapter analyzes the main problems and performance of L company's performancemanagement;The fourth chapter puts forward the following optimization strategies for theproblems of L company's performance management:first,redesign the performance indexobjectives of L company;Second,it optimizes the performance management operationprocedure of L company;The third is to optimize the performa