企业绩效管理与战略实施的结合研究——以A公司为例

摘要
绩效管理是将企业战略转化为行动的过程，企业绩效管理系统受企业战略的决定；企业战略的实现也需要以企业绩效管理系统作为重要的支持工具。在市场经济条件下，建立一套健全有效的基于战略的绩效管理系统，是国内企业生存并且实现可持续发展以及提高企业效益的重要因素之一。
本文着重讨论和分析建立以战略为导向的绩效管理系统的原因及建立战略的绩效管理系统的思路和方法，在此基础上，阐述了战略的绩效管理系统的发展策略。促进企业战略与绩效管理之间的有效结合，以达到提高企业效益的目的。
基于战略的绩效管理体系的有效实施，公司务必建立相应的组织结构，建立健全绩效管理的相关制度，并切实做好有关人员的培训。用案例分析法分析了企业战略与绩效管理之间的关系，借助平衡计分卡的理论，建立了A公司以战略为导向的绩效管理体系，介绍了绩效管理体系的实施步骤。分析了公司绩效管理与战略脱节、绩效考核等同于绩效管理、缺乏系统科学的管理系统等问题，提出了建立一套新的基于ＢＳＣ的战略性绩效管理系统，解决以上问题。

关键词：绩效管理；企业战略；平衡计分卡

Abstract
Performance management is the business strategy into action the process, enterprise performance management system by the decision of business strategy; business strategy also requires the implementation of enterprise performance management system as an important support tool. In a market economy, the establishment of a sound and effective performance management system based on strategy, is the enterprise survival and the achievement of sustainable development and improve enterprise efficiency an important factor.
This article focuses on the establishment of strategic discussion and analysis-oriented performance management system and establish the reasons strategic performance management system and method of thinking, on this basis,explained the strategic performance management system development strategy.Strategic and performance management to promote the effective integration in order to achieve greater business benefits.
Strategy based on the effective implementation of performance management system, the company must establish the appropriate organizational structure, establish and improve related performance management system, and a really good job on the training of personnel. Analyzed by case analysis of enterprise performance management strategy and the relationship between the use of the Balanced Scorecard theory, the A-oriented company to strategic performance management system, introducing a performance management system implementation steps. Analysis of performance management and strategy of the company out of touch, performance evaluation is equivalent to performance management, lack of systematic and scientific management system and other issues, proposed the establishment of a new strategic BSC-based performance management system, to solve the above problem.
Key Words： Enterprise strategy；Performance management；Balanced score card

*若需了解更多与协助请咨询↓→[电脑QQ][手机QQ]【数据协助】