节点文献
企业业绩评价方法改进的探讨
On Improving Enterprise Performance Evaluation
【摘要】 企业绩效评价在促进企业改善经营管理、提高经济效益方面具有不可替代的作用。以利润为中心的传统绩效评价指标不能真实地反映公司经营业绩,经济增加值(EVA)和平衡计分卡(BSC)虽然较传统的绩效评价方法有了很大改进,但仍然存在一些不足。将EVA和BSC结合,形成EVA计分卡,运用层次分析法和专家评分法量化指标权重,能较好地评价企业业绩。
【Abstract】 Plays an indispensable part in improving management and increasing economic benefits.Traditional evaluation indexes based on profits cannot faithfully reflect the business performance.Economic value added(EVA) and balanced score card(BSC) make considerable improvement but still have some shortcomings.As a combination,EVA score card can make an evaluation of enterprise performance successfully,by quantitative analysis of index weights through and.
【关键词】 业绩评价体系;
经济增加值;
平衡计分卡;
EVA计分卡;
【Key words】 performance evaluation system; economic value added; balanced score card; EVA score card;
【Key words】 performance evaluation system; economic value added; balanced score card; EVA score card;
- 【文献出处】 安徽大学学报(哲学社会科学版) ,Journal of Anhui University(Philosophy & Social Sciences) , 编辑部邮箱 ,2008年05期
- 【分类号】F275
- 【被引频次】19
- 【下载频次】592