与大型企业相比，中小企业机制较灵活，运行更便捷，但是在竞争日益激烈 的今天，中小企业面临着资金不足、人才不足、管理水平相对落后的问题，导致 中小企业在竞争中处于不利的地位。为了适应市场的变化，中小企业要充分发挥 自身运行灵活的优势，弥补自身管理水平的不足。完善的企业管理制度是提高企 业核心竞争力的关键，而绩效考核制度是最能体现企业经营水平的管理制度，一 套科学的绩效考核体系可以帮助企业找出制约企业发展的因素，包括员工层面的 问题和企业自身的问题，企业负责人可以针对这些问题进行研究交流，探究出问 题的解决方案，进而提高员工的工作能力和工作积极性，进一步推动企业目标的 实现。 W 公司已创立 20 余年，目前正处于企业发展上升期，此阶段的特点就是企 业经过一定的资本积累，有了自己的经营方式和管理模式，同时人员数量增长较 快，而原有的管理跟不上企业发展的步伐，需要将原有的管理规范化，保持稳步 发展。W 公司以经营照明电器为主，属于销售型企业，公司人员构成以销售人员 为主，因此，企业对销售人员进行有效的绩效考核是提升企业绩效的关键。事实 上，通过调查问卷和访谈对公司的绩效考核现状进行了了解，发现 W 公司销售人 员绩效考核存在指标设置不合理，过度关注员工的财务指标，缺乏绩效沟通与反 馈机制，致使绩效考核流于形式，以及企业长期目标不明确等问题。 针对 W 公司绩效考核中存在的问题，本文采用平衡计分卡和关键绩效指标相 结合的方法制定出企业的战略目标，并从财务、客户、内部运营、学习成长四方 面对企业目标进行细分，明确销售人员的关键绩效指标，通过层次分析法重新对 指标权重进行了确定，并对绩效流程、沟通反馈等方面进行了完善，为保障绩效 方案的顺利实施，从数据收集、领导重视、组织制度、文化建设四方面进行了详 细的说明。制定出一套适合本企业发展的绩效考核方案。 关键词，绩效考核方案；关键绩效指标；平衡计分卡Abstract Compared with large enterprises, the SME mechanism is more flexible and more convenient to operate. However, with nowadays' increasingly fierce competition, SMEs face the problems of insufficient funds, insufficient talents and relatively backward management level, which leads SMEs to be disadvantageous in the competition. In order to adapt to the changes in the market, SMEs should play full advantages of flexible operating and make up for their lack of management. A sound enterprise management system is the key to improve the core competitiveness of the enterprise. The performance appraisal system is the management system that best reflects the management level of the enterprise. A set of scientific performance appraisal system can help the enterprise to find out the factors that restrict the development of the enterprise, including the employee level and the company itself, on which the company's responsible person can conduct research and exchange, and explore the solution to the problems, improving the work ability and work enthusiasm of employees, and further promoting the realization of corporate goals. The establishment of the W company has been established for more than 20 years and is currently in the period of enterprise development. The characteristic of this stage is that after a certain capital accumulation, the company has its own operation style and management mode, and the number of personnel grows faster, but the original management can’t keep up with the pace of enterprise development, consequently it is necessary to standardize the original management to maintain steady development. The W company mainly engaged in the operation of lighting appliances, is a sales-oriented enterprise which is filled with sales personnel. Therefore, effective performance appraisal of sales personnel is the key to improving the company’s workout. In fact, through the questionnaires and interviews about the company's performance appraisal status, it is found that the W-company sales staff performance appraisal has unreasonable indicators, excessive attention to employees' financial contribution, and lack performance communication and feedback mechanism, as well as a long-term goal, resulting in performance appraisal just a form.In view of the problems in the performance appraisal of W company, the balanced scorecard and key performance indicators are combined to formulate the strategic goals of the company, and the enterprise objectives are subdivided from the aspects of finance, customer, internal operation and learning growth in order to clear the key performance indicators of sales personnel, re-determine the weights of indicators through the analytic hierarchy process, and improve the performance process, communication feedback, etc. In order to ensure the smooth implementation of performance appraisal system, detailed explanations were given from data collection, leadership attention, organizational system and cultural construction, forming a set of performance appraisal plans suitable for the development of the company. Keywords: Performance appraisal plan, Key Performance Indicator, Balanced scorecardI 目 录 第一章 绪 论................................................................................................................ 1 一、研究背景与意义.................................................................................................. 1 （一）研究背景...................................................................................................... 1 （二）研究意义...................................................................................................... 2 二、国内外研究现状.................................................................................................. 3 （一）国外研究现状.............................................................................................. 3 （二）国内研究现状.............................................................................................. 5 三、研究内容与研究方法.......................................................................................... 7 （一）研究内容...................................................................................................... 7 （二）研究方法...................................................................................................... 7 四、论文研究技术路线.............................................................................................. 8 第二章 绩效考核相关理论.......................................................................................... 10 一、绩效.................................................................................................................... 10 二、绩效考核............................................................................................................ 10 三、绩效考核原理.....................................................................................................11 四、绩效考核内容.................................................................................................... 12 五、绩效考核常用方法............................................................................................ 12 （一）关键绩效指标法........................................................................................ 12 （二）平衡计分卡（BSC）................................................................................ 13 第三章 W 公司销售人员绩效考核现状及问题分析................................................. 15 一、W 公司销售组织机构以及人员组成现状....................................................... 15 二、W 公司销售人员现行绩效考核方案............................................................... 17 （一）W 公司销售人员绩效考核现状............................................................... 17 （二）现行绩效考核方案满意度调查................................................................ 19 三、W 公司销售人员绩效考核方案存在问题....................................................... 19 第四章 W 公司销售人员绩效考核方案改进设计..................................................... 23 一、W 公司销售人员绩效考核方案设计思路....................................................... 23 （一）绩效考核方案设计目标............................................................................ 23II （二）绩效考核方案设计原则.............................................................