硕士论文题目：MC 公司战略绩效指标体系研究
摘 要：战略管理的理念在近些年被国内的各个企业引入并不断得到重视，战略管理也同样为不少企业奠定了可持续发展的基础。但在战略管理的过程中，科学、系统、准确地评价企业战略的成果或企业战略的绩效，成为一个难题，制约着企业战略管理水平的提高，而解决问题的关键就是建立指标体系。战略绩效的评价不但是企业间对标的依据，也是企业衡量总体绩效和体系能力的依据，所以建立一套基于战略的绩效指标体系是企业制定和实施战略的保障。
本论文以 MC 公司为范本，首先挖掘了企业战略管理现状和战略绩效指标体系的现状，针对战略绩效指标体系的利好及问题进行了分析，提出了 MC 公司战略绩效指标体系研究的两大核心问题，其一是理论支撑不足，其二是指标与战略脱节。而后以战略地图和平衡计分卡为重要理论支撑，重新设计 MC 公司的战略绩效指标体系。
论文紧紧围绕指标与战略脱节的核心问题来确定指标体系的设计思路，其思路是：
从战略出发，确定企业战略目标，按照战略目标来确定客户价值主张，再来确定少数的关键业务流程，最后按照业务流程和资源匹配来确定各个环节的指标。在这种设计思路的指导下，MC 公司从自身出发，以提高企业收益作为企业的战略目标，并通过两种方式确定了总成本最低的客户价值主张，而后按部就班地确定少数关键流程，确定与战略相结合的战略资产，并依此绘制出具有企业特色的战略地图和平衡计分卡，建立了战略绩效指标体系。在战略绩效指标体系的基础上，论文还描绘出 MC 公司战略绩效指标体系、过程管理指标体系、个人绩效指标体系之间的关系，以过程管理和绩效管理来支撑战略管理，进而实现战略的推进和落实。
MC 公司经过重新改良设计的战略绩效指标体系，不但为竞争企业间的对标提供了依据，也为企业自身评价和内部体系评价提供了依据，它从根本上解决了指标体系之间的关联问题，为实现三大指标体系联动的管理模式奠定了坚实的基础，从某种意义上说，企业战略绩效指标体系的建立促进了企业战略管理水平的大幅提升。
关键词：MC 公司，战略绩效指标，战略绩效评价。
The Research on Strategic Performance Index System in MC Company
Abstract：In recent years, the concept of strategic management was imported and paid attentionconstantly by the domestic companies. Strategic management is also laid the foundation ofsustainable development for many enterprises. But in the process of strategic management,scientific, systematic and accurate evaluation results of enterprise strategy or performanceof enterprise strategy, become a problem that restricts the improvement of enterprisestrategic management. And the key is to establish index system to solve the problem.
Strategic performance evaluation is not only on the underlying basis between enterprises,also be the basis of enterprise measure overall performance and system capacity. So toestablish a set of performance index system based on strategy is the guarantee of enterpriseformulation and implementation strategy.
To MC company as sample, this paper first dug the present situation of strategicmanagement and strategic performance index system, analyzes benefit and problems ofstrategic performance index system, and puts forward two core problems of the research onstrategic performance index system in MC company, one is the lack of theoretical support,the other is indexes apart from strategy. Then we use the strategic map and balancedscorecard as the important theoretical support, redesigning the MC company strategicperformance index system.
Paper determines design thought of index system closely around the core issue ofindexes apart from strategy. The idea is, starting from the strategy, to determine theenterprise strategic target, according to the strategic objectives to determine the customervalue proposition, and then to determine a few key business process, finally, in accordancewith the business process and matching resources to determine indexes of each part. Underthe guidance of this design thinking, the MC company starting from their own actual state,regards improving the business income as the enterprise's strategic goals, and determinesthe lowest total cost as customer value proposition through two ways, determines a fewcritical process step by step, determines strategic assets combined with strategy. In accordance with information, we draw strategic map and balanced scorecard withcharacteristic of enterprise, establish strategic performance index system. And on the basisof strategic performance index system, we describe the relationship of strategic performanceindex system, process management index system and individual performance index systemof MC company, supporting the strategic management by process management andperformance management, and then driving and realizing the strategy of enterprise.
Strategic performance index system which improved redesigned in MC company, notonly provides the basis for competition between firms or benchmarking, but also providesthe basis for their own evaluation and internal system of evaluation. It fundamentally solvesthe problem of the link between the index system, laid a solid foundation to achieve themanagement mode of the index system of the three major linkage. In a sense, theestablishment of strategic performance index system promotes the enterprise strategicmanagement level increase greatly.
Keywords:MC Company, Strategic performance index, Strategic performance evaluation。
目 录
第 1 章 绪论
1.1 研究背景
1.2 研究目的与意义
1.3 研究方法与工具
1.4 研究思路与框架
第 2 章 战略管理及绩效管理理论研究
2.1 战略管理的相关理论
2.2 绩效管理的相关理论
2.3 战略管理和绩效管理的关联
2.4 指标体系的相关理论
第 3 章 MC 公司战略绩效指标体系现状分析
3.1 MC 公司战略管理现状
3.2 战略绩效指标体系现状
3.3 战略绩效指标体系的利好及问题分析
第 4 章 MC 公司战略绩效指标体系的设计
4.1 建立战略绩效指标体系的指导理论
4.2 战略绩效指标体系的设计思路
4.3 战略绩效指标体系的构建
4.4 战略绩效指标体系的拓展
第 5 章 MC 公司战略绩效指标体系的应用评估
5.1 竞争对手分析和对标的应用评估
5.2 企业资源能力及体系评价的应用评估
5.3 战略绩效指标体系总体评价
第 6 章 结论
6.1 研究总结
6.2 研究展望
6.3 收获和启示
参考文献
致 谢
