摘要
传统的绩效评价体系只关注企业内部评估,忽视了与外部利益相关者的关系。而基于供应链来设计企业战略成本管理的绩效评价体系可以使企业从整体上把握运作效率。在供应链环境下的绩效评价体系能将企业的战略外沿化,将战略成本的管理扩展到整个供应链,使企业追求整体运作的最佳,在竞争中取得优势地位。
Traditional Appraising system only pay close attention to enterprises' assessing, and has ignored the relation with persons who are correlated with of external interests. Appraise system on the basis of supply with chain to design business strategy cost of management can make enterprise's grasping operation efficiency on the whole to come. under the environment of this system, can widen strategy of enterprises, expand the management of the strategic cost to the chain entirely, make enterprises pursue the best situation of whole operation, make the advantage position in the competition.
出处
《商业经济》
2005年第12期22-23,34,共3页
Business & Economy
关键词
战略成本管理
供应链
绩效评价
strategy cost of management
supply chain
performance Appraise