基于ANP&BSC建构企业绩效评价体系

A Method of Performance Evaluation Based on ANP&BSC

绩效评价是企业战略管理的重要组成部分,选定合适的绩效评价指标并合理地确定指标权重是构建企业绩效评价体系的首要问题。传统的财务绩效评价体系不能全面反映企业业绩,平衡记分卡是改善企业绩效评价的有效工具。但线形的平衡记分卡仍然存在不足,而网络层次分析法建立的企业绩效评价体系,合理地确定了各指标的权重,弥补了平衡记分卡的缺陷。

Performance evaluation is an important part of the enterprises＇ strategic management. The problems to be addressed first during performance evaluation are how to select indicators and assign weightings on them properly. The traditional financial method cannot fully reflect the performance of enterprises, as a result of which the BSC method was developed. However, linear BSC also has some disadvantages. By giving proper weightings on indicators, ANP method introduced in this article can make up those disadvantages.