摘要
阐述了作为绩效测量和战略管理工具的平衡计分的问题与特点,在此基础上提出了一种基于企业要素概念的新的绩效衍生工具———基于活动的盈利能力分析;分析并评价了两种测度方法在适用范围、测量标准、与战略的关系等方面的差异.
The enterprise performance measures have the full of challenges. What the enterprise want and it can about the performance measures have difference, and this kind of margin is objective and existent. Firstly, this paper discussed the balanced scorecard as the tool of performance and strategic management. Under this foundation, the paper put forward the new tool based on the enterprise element conception-activity-based profitability analysis. Finally, the paper has evaluated the two kinds of measure method from the applicable scope, the measure standard, ane the relationship with the strategy etc.
出处
《中原工学院学报》
CAS
2006年第2期16-20,共5页
Journal of Zhongyuan University of Technology
基金
河南省哲学社会科学规划项目(2004FJT035)
关键词
绩效测量
平衡计分卡
企业要素概念
基于活动的盈利能力分析
performance measure
enterprise element conception
balanced scorecard
activity-based profitability analysis
