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中文题名:

 基于平衡计分卡的新零售企业绩效评价研究——以永辉超市为例    

姓名:

 钟莉维    

保密级别:

 公开    

论文语种:

 中文    

学科代码:

 120203K    

学科专业:

 会计学    

学生类型:

 学士    

学位:

 管理学学士    

学位年度:

 2021    

学校:

 北京师范大学    

校区:

 北京校区培养    

学院:

 经济与工商管理学院    

第一导师姓名:

 李欲晓    

第一导师单位:

 北京师范大学经济与工商管理学院    

提交日期:

 2021-06-16    

答辩日期:

 2021-05-18    

外文题名:

 Research on Performance Evaluation of New Retail Enterprises Based on Balanced Score card -- a Case Study of Yonghui Superstores    

中文关键词:

 新零售 ; 平衡计分卡 ; 绩效评价    

外文关键词:

 New Retail ; Balanced Score Card ; Performance Appraisal    

中文摘要:
 

信息技术的革命带来了数字经济的转型,一种以线上、线下和物流三者结合为特征的新零售模式也随之迅速发展起来,各大传统零售企业纷纷踏上了转型之路,甚至也有不少其他行业的企业跨界加入,如何在新零售浪潮中站稳脚跟是业界关注的问题。一个企业要想成功达成战略目标,离不开科学有效的绩效评价体系,传统的绩效评价体系已不再适用于当下全面发展背景下的企业,本文希望通过借助平衡计分卡工具,结合新零售模式的特点,以老牌零售企业永辉超市为案例代表,构建绩效评级体系,帮助永辉超市适应新零售模式的转型。在具体构建过程中,采取理论加实践的方法,分析永辉超市现有绩效考核的不足以及平衡计分卡使用的可行性和必要性,然后根据实际情况构建基于平衡计分卡的绩效评价体系,最后得出结论并总结一些不足。分析结果表明平衡计分卡能够更全面系统地关注到企业绩效的优势与薄弱点,较传统绩效评价方法更客观科学。希望本文的研究结论能为新零售企业的转型发展提供一些建议,并对整个零售市场的发展有一定促进作用。

外文摘要:
 

The revolution of information technology has brought about the transformation of digital economy, and a new retail model characterized by the combination of online, offline and logistics has also developed rapidly. The major traditional retail enterprises have stepped on the road of transformation, and even many enterprises in other industries have joined the cross-border. How to stand firm in the new retail wave is a concern of the industry. If an enterprise wants to achieve its strategic goals successfully, it can not do without a scientific and effective performance evaluation system. The traditional performance evaluation system is no longer suitable for the enterprises under the current comprehensive development background. This paper hopes to build a performance rating system to help Yonghui Superstores adapt to the transformation of the new retail model with the help of the Balanced Scorecard tool, combined with the characteristics of the new retail model and taking the old retail enterprise YongHui Superstores as a case. In the specific construction process, it adopts the method of theory and practice to analyze the shortcomings of YongHui Superstores' existing performance appraisal and the feasibility and necessity of using the balanced scorecard. Then it constructs the performance evaluation system based on the Balanced Scorecard according to the actual situation, and finally draws some conclusions and summarizes some shortcomings. The results show that the balanced scorecard can pay more attention to the advantages and disadvantages of enterprise performance, which is more objective and scientific than the traditional performance evaluation method. It is hoped that the conclusions of this paper can provide some suggestions for the transformation and development of new retail enterprises, and promote the development of the whole retail market.

参考文献总数:

 35    

插图总数:

 2    

插表总数:

 4    

馆藏号:

 本120203K/21010    

开放日期:

 2022-06-16    

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