企业战略成本管理业绩的动态综合评价方法及应用

Dynamic comprehensive evaluation method of the strategic cost management performance in enterprises and its application

建立了企业战略成本管理业绩评价的指标体系,提出了具有时间、指标、方案三维结构的时序多目标理想矩阵模型,实现了企业战略成本管理业绩的多目标动态综合定量评价,并利用实际数据验证了模型的有效性.

A indices system for evaluating the strategic cost management performance in enterprises was established, an ideal matrix model of time series and multi-objective with three dimensional structures consisting of time, indices and alternatives was realized, by which a new quantitative method was found for the multi-objective dynamic comprehensive evaluation of strategic cost management performance in enterpnses, and whose validity is verified by real data.