基于平衡计分卡的SP集团绩效管理体系设计  

Design of SP group performance management system based on balanced scorecard

作　　者：仪秀琴[1] 辛海婷 Yi Xiuqin;Xin haiting(Heilongjiang Bayi Agricultural University,Daqing,Heilongjiang,163319)

机构地区：[1]黑龙江八一农垦大学,黑龙江大庆163319

出　　处：《市场周刊》2023年第10期9-13,共5页Market Weekly

摘　　要：食品行业作为我国民生之本、立国之基,驱动中国式现代化经济的高质量发展。国家高度重视人民健康,实施食品安全战略,给食品企业带来了新的挑战。在新发展格局背景下,以财务指标为核心的绩效管理模式不足以衡量企业的经营状况与战略发展。平衡计分卡作为一种绩效管理工具,可实现多维度综合衡量企业战略目标的实施与未来发展情况。基于SP集团所处的发展环境,分析现行绩效管理存在的问题,根据SP集团发展战略规划,绘制战略地图,选取各个维度关键的指标,形成基于平衡计分卡的绩效管理体系,并为其有效实施提出保障措施,旨在提升企业绩效管理水平,助力企业高质量发展,为同行业企业提供借鉴。Food industry as the foundation of our people's livelihood,driving the high-quality development of China's modern economy.The state attaches great importance to people's health and implements food safety strategy,which brings new challenges to food enterprises.Under the background of the new development pattern,the performance management model with the financial index as the core is not e-nough to measure the operating status and strategic development of enterprises.As a performance management tool,balanced scorecard can measure the implementation and future development of enterprise's strategic objectives from multiple dimensions.Based on the development environment of SP group,this paper analyzes the existing problems of performance management,draws the strategic map and selects the key indexes of each dimension according to the SP group development strategic plan,to form a balanced scorecard performance management system and propose safeguards for its effective implementation,with the aim of raising the level of business performance management,pro-moting the high-quality development of enterprises and providing reference for companies in the same industry.

关 键 词：绩效管理 平衡计分卡 战略地图 

分 类 号：F407.82[经济管理—产业经济]