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雅戈尔集团公司关键业绩评估指标体系北大纵横管理咨询公司二零零五年十一月-1-目录导言·······································································································································································2第一部分关键业绩评估指标库···································································································································4一服装生产企业业绩评估指标库······························································································································4二纺织生产企业业绩评估指标库······························································································································7三服装销售企业业绩评估指标库······························································································································9四房地产企业业绩评估指标库································································································································11五酒店企业业绩评估指标库···································································································································13六旅游企业业绩评估指标库···································································································································15七外贸企业业绩评估指标库···································································································································17第二部分各公司关键业绩评估指标（建议）···············································································································19一、西服厂关键业绩指标······································································································································19二、英成公司关键业绩指标···································································································································20三、衬衫厂关键业绩指标······································································································································21四、时装厂关键业绩指标······································································································································22五、裤业公司关键业绩指标···································································································································23六、针织内衣公司关键业绩指标·····························································································································24七、松永公司关键业绩指标···································································································································25八、日中纺关键业绩指标······································································································································26九、毛纺公司关键业绩指标···································································································································27十、针织染整关键业绩指标···································································································································28十一、服饰公司关键业绩指标································································································································29十二、置业（雅戈尔置业、苏州置业、甬城房产）关键业绩指标··················································································30十三、中基外贸公司关键业绩指标··························································································································31十四、酒店（富宫酒店、皇朝酒店）关键业绩指标····································································································32十五、雅戈尔动物园关键业绩指标··························································································································33-2-导言一．本关键业绩指标体系作为评估各公司年度经营状况而被提供。二．本关键业绩指标体系是以全面业绩管理工具－平衡计分卡为基础。以平衡记分卡为核心的业绩管理体系是目前最有效的管理手段之一，平衡记分卡是一种全面的业绩考核体系，除了传统的财务衡量指标之外，还提出了三个新的考核领域：客户、运营和学习成长。财务层面：公司是否能够为股东创造价值？客户层面：购买公司提供的产品和服务的直接客户是如何评判公司的业绩表现的？运营层面：公司如何管理内部业务运作以满足客户的期望？学习层面：公司是否有能力不断创新、改善，从而实现持续增长？三．本关键业绩指标设计的原则雅戈尔集团公司关键业绩评估指标库的设计以SMART原则为基础，即：Specific具体描述Measurable可以衡量的Achievable可以通过努力实现的Resultoriented结果导向性的Timed有时间性的四．使用说明（一）表格各项的说明在第一部分指标库表格中主要包括以下几个项目1．编号：是指标的序列号；2．方面：如上所述，包括财务类指标、客户类指标、运营类指标、学习类指标；-3-3．关键成功要素：揭示了影响成功的每个方面的关键因素；4．业绩指标：为实现关键成功因素评估的标准；5．指标定义/公式：说明业绩指标的概念或给出如何计算的公式。在第二部分的表格中主要包括：1．标号：是各公司所选指标的编号；2．业绩指标、指标定义/公式几个项目与第一部分相同；3．权重：说明该指标在评估中所占比重，具体在评估执行前确定，所选指标的权重之和为100；4．指标目标值：是该指标计划完成情况，具体由评估者与被评估者在评估执行前共同确认；5．实际完成值：是年末被评估公司的指标完成情况，由各项报告、报表中获取；6．完成分值：如果完成分值为正值，实际完成值除以指标目标值再乘以100后得出该指标的完成分值；如果完成分值为负值，1减去实际完成值与指标目标值的商数之后再乘以100得出该指标的完成分值；7．综合分值：是各项指标的完成分值与该指标权重相乘得出的评估分数；8．综合分值合计：是各项指标综合分值之和，是最终比较各被评估公司的参考分数。（二）实施原则1．关键业绩指标（KPI）的制订过程是一个从上而下的分解过程，各层级间KPI要体现其与公司战略目标导向和支撑的关系；2．根据阶段的工作重点从KPI指标库中选取适当的指标，合理确定各公司的KPI；3．KPI的制订与过程调整，均需按规定进行审批；4．在不同阶段，以及公司进行战略调整，将导致考核的侧重点有所不同，KPI指标也要发生变化，因此，业绩评估指标调整是一个不断改进、不断完善的动态过程，但KPI体系和对应目标值一年定一次，一般不中途修改；5．KPI主要衡量与当年营业计划相关的重要成功因素，而不是记流水帐；6．KPI的目标值是每年水涨船高，反映了企业发展的脚步。-4-第一部分关键业绩评估指标库一服装生产企业业绩评估指标库编号方面关键成功要素业绩指标指标定义/公式001财务类指标增加销售收入内销收入本期内销收入002财务类指标外销收入本期外销收入003财务类指标内销收入增长率（本期内销收入-上期内销收入）／上期内销收入×100%004财务类指标外销收入增长率（本期外销收入-上期外销收入）／上期外销收入×100%005财务类指标增加利润内销利润总额本期的内销利润总额006财务类指标外销利润总