节点文献
企业业绩评价指标体系的演进
The Evolution of Enterprise Performance Measurement System
【摘要】 企业业绩评价对企业的经营管理起着至关重要的作用 ,专家和学者都试图在不同的时期、不同的背景下选取最佳的业绩评价指标。因此综述业绩评价指标的演进过程 ,分析传统指标的缺陷、评价指标演进的特征以及创新性评价指标的优缺点 ,以便能够从整体上了解业绩评价指标的发展历程和将来的发展方向。
【Abstract】 Enterprise performance measurenent plays a great role in the management, many researches try to choose the best Measurement for enterprises in different periods under different cinditions. The passage has done a comprehensive sum-up in gradual progress of performance measurements evaluation, analyzed the shorcomings of conventional metrics, discussed the characters of metrics evaluation, and clarifned the general trend of its development.
【关键词】 业绩评价;
EVA;
经济附加值;
平衡计分卡;
KBS(计分卡);
【Key words】 performance measurement; ecomomic value added; balanced scorecard; Kanji’s Balanced Scorecard(KBS);
【Key words】 performance measurement; ecomomic value added; balanced scorecard; Kanji’s Balanced Scorecard(KBS);
- 【文献出处】 商业研究 ,Commercial Research , 编辑部邮箱 ,2003年24期
- 【分类号】F272.5
- 【被引频次】187
- 【下载频次】2091