论文总字数：18081字

摘 要

在今天这个时代，经济全球化使得世界经济发展与联系更加密切，信息技术的发展也更加快速，这样一方面使企业迎来了新的发展机遇，另一方面企业也存在着新的威胁，新的竞争者加入市场，使得原本危机四伏的市场，变本加厉。企业在发展的过程中核心工作就是管理，并且企业管理效能的重中之重在于绩效管理的效率。然而，目前很多企业的绩效管理都缺乏完善的体系，到处都是漏洞，这使得公司信息披露不及时、不全面，从而可能导致公司效率低，创造力不足。本文运用管理会计学中的平衡计分卡工具对上海拉夏贝尔服饰股份有限公司的绩效管理体系进行系统性的补充、整理和完善。

本文大体上分为五个重要部分。第一个部分是绪论，介绍了本文的研究背景、研究意义、研究方法和思路以及研究内容。第二个部分是理论基础与文献综述，由国外首先研究出平衡计分卡,之后引入中国的改进与应用这一过程。同时介绍了绩效管理体系和平衡计分卡的理论框架、分析过程。第三个部分是介绍案例公司的基本情况以及绩效管理体系现状，为下一步对上海拉夏贝尔股份有限公司引入平衡计分卡作铺垫。第四个部分是根据公司情况构建平衡计分卡绩效管理体系。第五个部分是结论与后续研究建议，总结运用平衡计分卡工具之后得到的改善效果，同时给出不足之处，并且对未来的运用给予前景展望。

本文立足于对服装企业绩效管理体系的改进，这种绩效管理工具的应用在中国服装企业中并不是很全面，上海拉夏贝尔有限公司应用平衡计分卡进行绩效管理对其他服饰公司起着很好的现实借鉴作用。

关键词：绩效管理；平衡计分卡；关键绩效指标

Application of Balanced Scorecard in Business Performance Management-A Case Study of Shanghai La Chapelle Garment Co. LTD

Abstract

Now, the economics of the world develops faster and faster, and has connected the world more tightly. Our daily life is full of new words, such as internet, big data, cloud computing and so on in the new era. Now science and information technology are advanced. It will be more advanced in the future. On the one side, it has brought in new development opportunities for companies, on the other side, there are also new threats for enterprises. With new competitors participating in the market, the market competition becomes fiercer. Many enterprises are facing a challenge. That is the problem of how to stand out from the market competition, which is very fierce. There are many loopholes. Focusing on financial indicators but ignoring non-financial indicators; Attaching importance to external transaction information but ignoring internal operation efficiency and so on. This makes the company’s information disclosure not timely and comprehensive, which may lead to the company’s low efficiency and lack of creativity. This article used the balanced scorecard tool in management accounting to systematically supplement, sort out and improve the performance management of Shanghai La Chapelle Garment Co. LTD.

This article has five parts. Introduction is the first part. It introduces the background, research significance, research methods, research ideas and the research content. The second part is a literature review and theoretical analysis. This part introduces the process of balanced scorecard’s improvement abroad and at home and introduces the theoretical framework and analysis process of performance management system and balanced scorecard. To pave the way for the introduction of balanced scorecard in Shanghai La Chapelle Garment Co. LTD. The third part is the introduction of the company’s present situation. The fourth part is the construction of the performance management system. It refers to the situation of the company. The fifth part is the conclusion and outlook, which summarizes the improvement effect after the use of the balanced scorecard tool, gives the deficiencies, and gives the prospect for the future application.

This article concentrates on the improvement of the performance management system. The Chinese enterprises don’t use the performance management tool very effectively. The application of balanced scorecard in Shanghai La Chapelle Co. LTD. for performance management plays a good practical reference role for other apparel companies.

Key words: Balanced scorecard; Performance management; Key performance indicators

目录

摘要 I

Abstract II

第一章 绪 论 1

1.1 研究背景 1

1.2 研究意义 1

1.3 研究内容及方法 2

1.3.1 研究内容 2

1.3.2 研究方法 2

1.4 研究框架 2

第二章 理论基础与文献综述 4

2.1 理论基础 4

2.1.1 绩效考核与绩效管理 4

2.1.2 平衡计分卡 5

2.2 文献综述 5

第三章 上海拉夏贝尔服饰股份有限公司现状分析介绍 8

3.1 公司简介 8

3.2 上海拉夏贝尔服饰股份有限公司SWOT分析 8

3.3 公司绩效管理现状及问题分析 8

第四章 公司平衡计分卡绩效管理体系的构建 10

4.1 战略地图 10

4.2 四个维度指标 10

4.2.1 财务维度 10

4.2.2 客户维度 11

4.2.3 内部运营维度 12

4.2.4 学习与成长维度 13

4.3 指标权重的确定 14

结论与后续研究建议 16

参考文献 17

致 谢 18

绪 论

研究背景

服装行业历史悠久，市场淘汰率也逐年上升，人们对服装品牌和样式的要求远远超过了数量。因此，大多数企业进行了企业转型，通过树立品牌形象，创建品牌口碑来增加商品的附加值，能为企业带来利益是资产的一个本质特征。

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