MBA教育中心知识库

摘  要

近年来，建筑行业的整个产业链面临着国家宏观政策的转变。在这种新常态下，无论是设计院、施工企业，还是下游的材料供应商等都在艰难发展。D建筑公司是河南省区域内有代表性的建筑业国企，但在如今的市场环境下也处于困局之中。一直以来，建筑企业在市场竞争极为激烈的情况下，为了获取更多的市场份额并保持规模的不断增长，采用了低价中标、大量垫资的方式获取新的房建项目，而其中的风险正慢慢凸显出来。以往的绩效评估体系着重于施工方面的考量，适用于行业增长期，在当前的时代背景下，难以全面统筹兼顾，已无法适应建筑企业的发展需求。尤其在项目管理中，绩效考核的缺失或不足使得企业无法有效评估项目的进展与结果，导致资金和资源的浪费，影响项目的整体效果。因此，优化绩效考核体系变得尤为重要。

本论文以D建筑企业房建项目作为研究对象，运用绩效管理理论、绩效考核理论以及平衡计分卡的方法构建分析框架，结合流程再造理论、双因素理论、目标管理理论和利益相关者理论作为理论基础，通过问卷调查的方法，对D建筑企业房建项目绩效评价体系目前的状况和存在的问题加以阐述，同时对D企业房建项目绩效改革在内部和外部的动因予以分析。基于D企业自身的经营情形以及改革的背景状况，借助平衡计分卡理论中的四个维度挑选出16个代表性指标来构建绩效考核体系，运用层次分析法给予赋值从而明确各个维度、各个指标的权重比例，之后再使用模糊评价法，选取恰当的目标值开展归一化的处理工作，将指标性质与计量单位统一起来，依据指标维度的权重比例进行综合绩效考核得分的计算。对D企业房建项目绩效评价在优化前后进行对比分析。

基于平衡计分卡的绩效考核体系实施后，D建筑公司的财务维度指标更加完善，增加了顾客指标、学习与成长指标，内部控制指标也得到兼顾。本论文的研究成果有助于D建筑公司将战略目标逐层分解，建立更为系统和科学的绩效评价体系，进一步丰富绩效考核的维度，有效解决当前绩效管理中存在的粗放化、单一化问题。这不仅有利于D建筑公司在激烈的市场竞争中实现长期稳定、均衡的发展，还为同行业企业的绩效考核与管理提供了新的思路和实践参考，对行业整体管理水平的提升具有积极意义。

Abstract

In recent years, the entire industrial chain of the construction industry has faced transformations in national macro policies. Under this new normal, stakeholders including design institutes, construction enterprises, and downstream material suppliers are struggling to develop. As a representative state-owned construction enterprise in Henan Province, D Construction Company is also caught in a dilemma under the current market environment. For a long time, in the face of fierce market competition, construction enterprises have adopted low-bid winning and substantial advance funding to obtain new housing construction projects and maintain growth, but the risks inherent in these practices are gradually emerging. The previous performance evaluation system, which focused on construction-related considerations and was suitable for the industry's growth period, is now unable to comprehensively coordinate and adapt to the development needs of construction enterprises in the current era. Especially in project management, the lack or inadequacy of performance evaluation has prevented enterprises from effectively assessing project progress and outcomes, leading to waste of funds and resources and affecting overall project performance. Therefore, optimizing the performance evaluation system has become particularly urgent.

This thesis takes the housing construction projects of D Construction Company as the research object, using performance management theory, performance evaluation theory, and the balanced scorecard (BSC) method to construct an analytical framework. Drawing on theoretical foundations such as process reengineering theory, the two-factor theory, goal management theory, and stakeholder theory, this study uses questionnaire surveys to analyze the current status and existing problems of the performance evaluation system for D Company’s housing construction projects, as well as the internal and external drivers for performance reform in these projects. Based on D Company’s operational conditions and reform context, 16 representative indicators are selected from the four dimensions of the BSC theory to build a performance evaluation system. The analytic hierarchy process (AHP) is used to assign weights to clarify the weight proportions of each dimension and indicator. Subsequently, the fuzzy evaluation method is employed to normalize target values, unify indicator properties and measurement units, and calculate comprehensive performance scores based on the weight proportions of each dimension. A comparative analysis is conducted on the performance evaluation of D Company’s housing construction projects before and after optimization.

After implementing the BSC-based performance evaluation system, D Construction Company has improved its financial dimension indicators, added customer and learning-growth indicators, and balanced internal control indicators. The research results help D Company decompose strategic objectives layer by layer, establish a more systematic and scientific performance evaluation system, enrich the dimensions of performance evaluation, and effectively address the issues of oversimplification and single-dimensionality in current performance management. This not only facilitates D Company long-term stable and balanced development in fierce market competition but also provides new ideas and practical references for performance evaluation and management in peer enterprises, contributing to the overall improvement of management standards in the industry.