平衡计分卡在文化传媒企业中的应用研究(硕士)(论文22000字)
摘 要
文化传媒产业作为我国文化产业的重要组成部分,其发展对经济的推动作用不言而喻。文化传媒上市公司要提高自己的核心竞争力，就需要管理者不仅要提高生产技术，而且能够正确运用各种信息资料衡量企业的经营绩效进行科学的绩效评价，实现企业经营利润的提高，目标价值的增加。平衡计分卡作为一种将公司战略引入绩效评价体系并且融合了非财务指标的动态的、科学的综合绩效评价工具，摒弃了传统的绩效评价体系能够更全面、有效、科学的衡量企业的绩效。
本文采用文献研究法与案例研究法相结合的方法，在进行了资料收集后，选取上海东方传媒集团作为研究对象，对其进行了系统的分析和全面实际的研究提高了平衡计分卡理论研究的实践性与可操作性。首先，文章阐述了平衡计分卡的相关理论知识。然后，针对企业的发展情况和所处环境、战略、使命等方面进行具体分析。建立了适合集团自身特点与发展的平衡计分卡体系。虽然上海东方传媒集团近几年发展迅速，但是与其他文化传媒企业一样，面临着绩效评价体系过于单一不能满足企业需求的问题。而平衡计分卡能够为改善企业的绩效评价体系提供保障，主要归因于它是一种包含战略管理理论的绩效评价体系。最后，根据东方传媒集团实际所处外部经营环境特点与生命周期，从四个维度建立了适合自身发展的平衡计分卡体系。针对具体指标权重难以确定的问题，采用 AHP 法为平衡计分卡的指标确定相应的权重比例，成功的为上海东方传媒集团设计出适用的绩效评价体系。
关键词：平衡计分卡，绩效评价，文化传媒企业
ABSTRACT
Cultural media industry as an important part of China's cultural industry, and its role in promoting economic development of self-evident.Culture media listed companies can use a variety of information to measure the correct business performance scientific performance evaluation, realize improve business profits, target value increases. Balanced Scorecard as a means to introduce the company's strategy and performance evaluation system combines the dynamic non-financial indicators, comprehensive performance evaluation tools of science, to abandon the traditional performance evaluation system in the financial dimensions of the focus, the integration of the customer, internal processes learn and grow other three dimensions, a more comprehensive, effective and scientific measure of corporate performance.
Research paper, literature research and case study methods Combination, during the data collection, the Shanghai Media Group selected as the research object, its systematic and comprehensive analysis of actual research improves the BSC theory practicality and operability.First, the article describes the theoretical knowledge of the Balanced Scorecard, as the Balanced Scorecard in Shanghai Media Group's application to lay a theoretical basis. Then, for the development and organizational structure are described and analyzed, with the actual research on the Eastern Media Group the environment, strategy, mission and other aspects of concrete analysis, the establishment of a suitable group to its own characteristics and development of the Balanced Scorecard system. Although the Shanghai Media Group has developed rapidly in recent years, but with other cultural media companies, faced with the performance evaluation system over a single, can not meet the business needs of the problem. The Balanced Scorecard can provide protection to improve enterprise performance evaluation system, which is mainly due to the performance evaluation system comprising of strategic management. Finally, according to the Eastern Media Group external business environment in which the actual characteristics and life cycle, from the establishment of the four dimensions of the Balanced Scorecard system for their own development. Specific index weight is difficult to determine the problem, using AHP to determine the appropriate weight ratio of the Balanced Scorecard indicators of success for the Shanghai Media Group to design a suitable performance evaluation system.
Keywords：BSC, Performance Evaluation, Culture Media Companies
目 录
学位论文原创性声明 1
学位论文版权使用授权书 1
摘 要 1
ABSTRACT 2
第1章 绪论 1
1.1 选题背景与研究意义 1
1.1.1 选题背景 1
1.1.2 研究意义 2
1.2 研究思路与方法 3
1.2.1 研究思路 3
1.2.2 研究方法 3
1.3 主要内容 4
第2章 文献综述 5
2.1 国外文献综述 5
2.2 国内文献综述 6
2.3 文献综评 7
第3章 平衡计分卡理论概述 8
3.1 平衡计分卡理论 8
3.1.1 平衡计分卡概念 8
3.1.2 平衡计分卡的核心思想 9
3.1.3 平衡计分卡的特征 13
3.2 文化传媒企业引入平衡记分卡的可操作性 15
3.3 文化传媒企业平衡记分卡体系构建步骤 17
第4章 构建上海东方传媒集团平衡计分卡体系 18
4.1 企业简介 18
4.1.1 上海东方传媒集团经营情况分析 18
4.1.2 人员结构 19
4.2 集团绩效评估状况分析 20
4.2.1 集团原有绩效考评体系存在的问题 20
4.2.2 平衡记分卡实施意义 21
4.2.3 企业所具备的项目实施能力 23
4.3 基于平衡记分卡的业绩评估指标体系的搭建 24
4.3.1 项目前期准备 24
4.3.2 财务视角指标构建说明 27
4.3.3 客户视角指标构建说明 28
4.3.4 内部流程视角指标构建说明 29
4.3.5 学习与成长视角指标构建说明 30
4.4 评价指标权重配比 31
4.5 小结 34
参考文献 35 |
