摘要
服务企业经营具有高度的开放性,顾客和企业之间存在大量的交互作用,若仅仅从传统的财务指标进行绩效评价有很大的滞后性。本文借助BSC原理,针对服务企业经营的特点,建立一个服务企业综合绩效评价指标体系和模糊综合评价模型,并通过实例介绍其运用。
Service firms which always interact with customers are open highly in operation ,so the traditional financial accountingbased performance measurement method is out of step and lagged. By means of BSC, this paper designs a set of measurement indexes and sets a model of fuzzy comprehensive measurement for service firms and illustrates its use by a case.
出处
《经济管理》
CSSCI
北大核心
2006年第18期27-31,共5页
Business and Management Journal ( BMJ )
关键词
BSC
服务企业
绩效评价
模糊综合评价
BSC
service firms
performance measurement
fuzzy comprehensive measurement
