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Research On Performance Evaluation Of Shipping Company HJ Based On BSC Theory

Posted on:2022-07-10Degree:MasterType:Thesis
Country:ChinaCandidate:N LiFull Text:PDF
GTID:2492306329988199Subject:Master of Accounting
Abstract/Summary:PDF Full Text Request
Maritime shipping plays an irreplaceable role in the national economy.In recent years,the country has paid more and more attention to the development of the shipping industry,and has elevated the development of the shipping industry to a strategic height.The proposal of the "21st Century Maritime Silk Road" has also brought opportunities for the development of the shipping industry.However,because the development of the shipping industry is greatly affected by the world’s political economy,the overall supply of the international market currently exceeds demand.The industry as a whole is facing unprecedented challenges.my country’s shipping industry is also facing challenges such as excess capacity,falling freight rates,rising costs,and market downturns..How to deal with environmental changes has become an urgent problem in the shipping industry.And management innovation is an important way for companies to adapt to environmental changes and enhance their competitiveness.At present,most shipping companies in my country use traditional financial indicators for performance evaluation.They have not established a complete performance evaluation system,cannot objectively evaluate the company’s operating conditions,and cannot guide companies to cope with the complex economic environment.Therefore,it is particularly important to introduce the theory of balanced scorecards and establish a performance evaluation system that conforms to the operating characteristics of the shipping industry to guide business operations.This article takes HJ company as an example,analyzes the status quo of HJ company performance evaluation,combines HJ company’s existing resources,starts from the strategic vision,decomposes strategic goals,draws a strategic map that includes four dimensions of finance,customers,internal processes,learning and growth,and sorts out key performance indicators have constructed a set of performance evaluation system based on BSC theory.First of all,this article introduces the research background and research significance,combs domestic and foreign literature,and expounds performance evaluation,strategic management,balanced scorecard,KPI and other related theories.After that,on the basis of understanding the external competition environment and internal resource environment of HJ company,the performance evaluation status of HJ company is analyzed,and it is pointed out that the use of traditional performance evaluation methods has excessive emphasis on short-term financial results,and the evaluation results lack objectivity and cannot guide the future of the company.Management and other issues.Furthermore,based on the balanced scorecard theory,the HJ company’s strategic vision is analyzed,a strategic map is drawn,and the logical relationship between various dimensions is clarified.On the basis of understanding the KPI theory,the four levels of objectives are decomposed,and key performance indicators suitable for the characteristics of shipping companies are selected.The expert judgment matrix was obtained through questionnaire survey,and then the analytic hierarchy process was used to determine the index weight,and the performance evaluation standard and scoring method were clarified,and the construction of the performance evaluation system was completed.Finally,qualitative indicators and quantitative indicators are calculated using different methods to calculate the degree of membership for fuzzy evaluation,and four dimensions of scores and comprehensive scores are obtained,the performance evaluation results are analyzed,and suggestions for improving performance are put forward for problems in each dimension.This paper applies the balanced scorecard theory to the performance evaluation of shipping companies,and realizes the combination of performance management and strategic management.In the evaluation process,the analytic hierarchy process and the fuzzy comprehensive evaluation method are combined,which reduces a certain degree of subjectivity and helps HJ Company The management obtains a clearer understanding of the company’s management issues,thereby helping the company improve processes,improve management,increase operating efficiency,and better respond to the challenges in the current environment.At the same time,it also hopes to provide reference for other shipping companies to help my country’s shipping companies emerge from the downturn.
Keywords/Search Tags:Performance Evaluation, BSC, Fuzzy Comprehensive Evaluation
PDF Full Text Request
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