基于KPI-AHP方法的价值创造驱动因素分析——以河北联通面向责任体的关键绩效指标体系为例

doi:10.12005/orms.2021.0323

运筹与管理 ›› 2021, Vol. 30 ›› Issue (10): 120-126.DOI: 10.12005/orms.2021.0323

基于KPI-AHP方法的价值创造驱动因素分析——以河北联通面向责任体的关键绩效指标体系为例

孙彦永¹, 闫相斌^1,3, 孙弘宇², 宋亚楠³

1.哈尔滨工业大学经济与管理学院,黑龙江哈尔滨 150001;
2.西安交通大学数学与统计学院,陕西西安 710049;
3.北京科技大学经济管理学院,北京 100083

收稿日期:2020-03-03 出版日期:2021-10-25
作者简介:孙彦永(1975-),男,河南安阳人,正高级会计师,博士研究生,研究方向:管理会计;闫相斌(1975-),男,黑龙江人,博士,教授,研究方向:电子商务与商务智能;孙弘宇(2000-),男,河南安阳人,硕士研究生,研究方向:预测与优化决策;宋亚楠(1985-),女,辽宁抚顺人,副教授,博士,研究方向:行为运营管理。
基金资助:
国家自然科学基金资助项目(71771024,71531013)

Analysis of Value Drivers Based on KPI-AHP Model ——Taking the performance assessment system of China Unicom of Hebei surrounding the responsible entities' KPI as an example

SUN Yan-yong¹, YAN Xiang-bin^1,3, SUN Hong-yu², SONG Ya-nan³

1. School of Management, Harbin Institute of Technology, Harbin, 150001 Heilongjiang;
2. School of Mathematics and Statistics, Xi'an Jiaotong University, Xi'an, 710049 Shaanxi;
3. School of Economics and Management, University of Science &Technology Beijing, 100083 Beijing

Received:2020-03-03 Online:2021-10-25

摘要/Abstract

摘要： 价值创造是企业的使命目标。企业关键绩效指标体系在价值创造过程中扮演着举足轻重的作用,而有效的绩效指标势必充分考虑了企业责任体的内在驱动因素。制定企业关键绩效指标体系应以价值创造为目标,充分考虑责任体的内在驱动影响。本文以河北联通面向责任体的关键绩效指标体系为例,基于盈利能力、运营能力、发展能力、偿债能力、规模能力五类价值创造目标,构建了责任体层面五项核心要素(激励驱动、市场策略驱动、资源驱动、市场适应性、运营适应性)驱动的价值创造模型。运用层次分析法验证了河北联通面向责任体关键绩效指标体系的各项指标权重,以及其价值创造驱动因素的内在联系和重要性排序,为电信企业围绕价值创造目标选择绩效指标提供了定性分析及定量决策依据。

关键词: 价值创造, 责任体, 关键绩效指标, 层次分析法

Abstract: Value creation is the mission goal of enterprises. The system of key performance indicator plays an important role in the process of value creation of enterprises. Whereas the effective performance indicators will be taken from considering the internal driving factors of the responsibility body. Therefore, to establish the system of key performance indicator, value creation should be taken as the goal of enterprise and the internal driving factors of the responsibility body should be considered carefully. Our study take the key performance indicator system for the responsibility body of Hebei Unicom as an example, and construct a value creation model based on the five core driving factors of the responsibility body (incentive driven, market strategy driven, resource driven, market adaptability, and operation adaptability).Through quantitative analysis with analytic hierarchy process, this paper verified the weights of key performance indicators of Hebei Unicom, as well as the internal relations and importance ordering of its value creation drivers. Our results shed light on choosing performance indicators based on value creation objectives for telecom enterprises.

Key words: value creation, responsible entity, key performance indicators, analytic hierarchy process

中图分类号:

C934

孙彦永, 闫相斌, 孙弘宇, 宋亚楠. 基于KPI-AHP方法的价值创造驱动因素分析——以河北联通面向责任体的关键绩效指标体系为例[J]. 运筹与管理, 2021, 30(10): 120-126.

SUN Yan-yong, YAN Xiang-bin, SUN Hong-yu, SONG Ya-nan. Analysis of Value Drivers Based on KPI-AHP Model ——Taking the performance assessment system of China Unicom of Hebei surrounding the responsible entities' KPI as an example[J]. Operations Research and Management Science, 2021, 30(10): 120-126.

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基于KPI-AHP方法的价值创造驱动因素分析——以河北联通面向责任体的关键绩效指标体系为例

Analysis of Value Drivers Based on KPI-AHP Model ——Taking the performance assessment system of China Unicom of Hebei surrounding the responsible entities' KPI as an example

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