基于利益相关者理论的汽车供应链绩效指标体系研究

Study on Automotive Supply Chain Performance Measurement System Based on the Stakeholder Theory

文中试图在传统四维度平衡计分卡绩效评价理论的基础上,结合汽车行业供应链的固有特点,以整车装配企业为评价主体,运用利益相关者理论,对原有绩效指标进行有针对性的完善和优化,分别从财务、内部流程、顾客、学习与创新、供应商和社会责任六个维度阐述并设计相应的各层绩效评价指标,并以此形成符合新时期汽车行业发展特征的绩效指标体系,对于构建汽车行业的核心竞争力有着重大的指导意义。

this article on the basis of traditional balanced scorecard performance evaluation theory, Combined with the inherent characteristics of the supply chain in the automobile industry .choosing the vehicle assembly enterprise as the main body for evaluation, and using the stakeholder theory to improve and optimize the original performance indicators respectively from six dimensions of financial, internal process, customers, learning and innovation, suppliers and social responsibility and design a series of appropriate performance evaluation indexes of each layer, and tries to becomes a performance index system that meet with characteristics of auto industry development in the new period , It is of great significance to construct the core competitiveness of auto industry.