摘要
激烈的市场竞争和严峻的现实要求旅游企业必须加强绩效管理,增强企业自身的竞争能力。平衡记分卡从企业的客户、内部业务、学习与成长状况和财务状况出发,将其财务指标和非财务指标相结合,从而对旅游企业进行全方位管理,在加强企业的战略管理、增强激励作用、减少信息不对称等方面发挥功效,最大限度地开发和利用企业的资源,提高旅游企业的整体绩效水平。
Because of keen market competition and stern reality, traveling enterprises must strengthen performance management and enhance their own competence. Taking into account an enterprise＇s clients, its internal service, studying and growing conditions and its financial conditions, balance scorecard unifies the enterprisers financial indexes with non-financial ones, and carries on an all-directlonal management of a traveling enterprise. It can help an enterprise to strengthen its strategic management, enhances incentives, reduces asymmetrical information, maximize the exploitation of internal resources and improve its overall performance,
出处
《江苏海洋大学学报（人文社会科学版）》
2006年第1期50-53,共4页
Journal of Jiangsu Ocean University（Humanities & Social Sciences Edition）
基金
国家社会科学基金资助项目(05BJL063)
湖南省自然科学基金资助项目(05JJ40104)
关键词
旅游企业
平衡记分卡
绩效管理
traveling enterprises
balance scorecard
performance management
