中文摘要
伴随着我国经济迅猛发展，化妆品行业取得了高速增长；同时，外资品牌涌入，
内陆品牌也纷纷崛起，市场竞争愈演愈烈。在竞争大潮中，最剧烈最根本的是人才的
竞争。P 公司是一家处于高速发展期的民营企业，拥有 80 多年历史的化妆品品牌，
在产品研发和市场营销方面的巨大投入，使得 P 公司获得了良好的市场形势。而同时，
P 公司直属工厂生产管理人员绩效不佳、工作积极性低下，极大地影响了产品供应。
如何突破生产管理瓶颈，提高生产管理人员绩效成为当务之急。
本文首先总结国内外学者的现有研究成果，并深刻剖析 P 公司直属工厂生产管理
人员绩效考核现状，找出其绩效考核问题所在。然后从 P 公司愿景和使命出发，明确
P 公司直属工厂战略目标，根据绩效考核相关理论完成 P 公司直属工厂绩效考核体系
的总体设计，依据平衡计分卡思想，确定直属工厂平衡计分卡，按照部门职能分工和
生产管理人员岗位职责，分解确定生产部 KPI 和生产管理人员考核责任书。最后，本
文设计问卷调查生产管理人员对绩效考核的满意度，经过统计分析得出平衡计分卡绩
效考核体系设计合理、绩效考核实施效果良好的结论。另外，本文还提出了建立开放
民主、积极向上、客观真实、追求卓越的绩效文化，建立有效沟通快速反应的组织架
构、建立完善的绩效考核制度体系并持续改善，才能保障绩效考核过程的公平、公正、
公开，才能保障绩效考核达到有效激励的效果。
本研究设计的 P 公司直属工厂生产管理人员平衡计分卡绩效考核体系，可以给中
小型生产企业员工绩效管理方面提供理论指引，同时可以给相类似行业提供绩效考核
方面的参考。
关键字：化妆品 平衡计分卡 绩效考核 体系设计
作 者：张 婷
指导老师：王群伟英文摘要 基于平衡计分卡的 P 公司直属工厂生产管理人员绩效考核体系设计
II
Designing the performance appraisal system of
production management staff for the affiliated factory
of P company based on the balanced scorecard
Abstract
The cosmetics industry has made high speed growth with China39;s rapid economic
development. Meanwhile, foreign brands are flowing into the domestic market, national
brands are standing up one by one. Talent competition is the most intense and fundamental
in the fierce market competition. P is a private enterprise in a period of rapid development,
and P owns a cosmetics brand more than 80-year’s history. Huge investments in marketing、
product research and development made, p company achieve good sales performance.
Meanwhile, the poor performance and negative work of the production management staff
have greatly impacted the product supply. How to break through the bottleneck of
production management, and improve the performance of production management staff
has become a matter of urgency.
The article firstly summarized the performance appraisal of research of scholars at
home and abroad, analyzed the present situation of production management staff
performance appraisal and fond the problems. Then cleared the strategic goal of the
affiliated factory according to the vision and mission of P company, designed the
performance evaluation system for the affiliated factory according to the related theory of
performance appraisal. Made the balanced scorecard of the factory, determined the KPI
for the production department and the production management staff based on BSC、
department functions and Job description. Lastly, this paper designed a questionnaire about
performance appraisal satisfaction of production management staff and came to the
conclusion through statistical analysis that the design of performance evaluation system is
reasonable and has achieved good results. this article also puts forward the performance
culture, open and democracy, positive and objective, commitment to excellence. Only
establishing a positive corporate culture, a rapid response organization 、 a sound
performance evaluation system and continuous improvement, can made the performance
appraisal be fair、impartial、public and incentive.基于平衡计分卡的 P 公司直属工厂生产管理人员绩效考核体系设计 英文摘要
III
The performance evaluation system based on BSC for production management staff
provided guidelines to employee performance management in small and medium
enterprises, and also provided a reference in performance appraisal for the similar
industry.
Key Words: Cosmetics BSC Performance appraisal System Design
Written by:ZhangTing
Supervised by:WangQunwei目 录
第 1 章 绪 论 ...................................................................................................................1
1.1 研究背景 ..................................................................................................................1
1.2 研究意义 ..................................................................................................................2
1.2.1 理论意义........................................................................................................2
1.2.2 实践意义........................................................................................................2
1.3 研究思路与方法 ......................................................................................................3
1.3.1 研究思路和框架............................................................................................3
1.3.2 研究方法........................................................................................................4
第 2 章 相关理论和文献综述 ...........................................................................................6
2.1 绩效考核概述 ..........................................................................................................6
2.1.1 绩效考核定义................................................................................................6
2.1.2 绩效考核原则................................................................................................6
2.1.3 绩效考核内容................................................................................................7
2.2 平衡计分卡概述 ......................................................................................................8
2.2.1 平衡计分卡的概念........................................................................................8
2.2.2 平衡计分卡基本框架....................................................................................8
2.3 平衡计分卡应用的国内外研究现状 ....................................................................10
2.3.1 平衡计分卡在国外的应用..........................................................................10
2.3.2 平衡计分卡在国内的应用.......................................................................... 11
2.3.3 简要评述......................................................................................................13
第 3 章 P 公司直属工厂生产管理人员绩效考核的现状与问题..................................14
3.1P 公司及其直属工厂概况 ......................................................................................14
3.2 P 公司直属工厂生产管理人员绩效考核现状 .....................................................16
3.2.1P 公司直属工厂生产管理人员的界定........................................................16
3.2.2P 公司直属工厂生产管理人员绩效考核体系............................................16
3.2.3P 公司直属工厂生产管理人员绩效考核实施流程....................................16
3.3 P 公司直属工厂及生产管理人员绩效考核存在的问题 .....................................18
3.3.1 绩效考核认识不到位..................................................................................183.3.2 绩效考核指标脱离战略目标......................................................................19
3.3.3 绩效考核指标设定不完善..........................................................................19
3.3.4 绩效考核方法作用有限..............................................................................20
3.3.5 绩效反馈不到位..........................................................................................21
第 4 章 P 公司直属工厂生产管理人员平衡计分卡绩效考核体系设计