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基于BSC的企业绩效评价指标体系设计 被引量:3

Design of the Valuation Indicator System for Enterprise Based on BSC
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摘要 在战略经营时代,企业绩效评价受到了日益广泛的关注和深入的讨论。文章对传统企业绩效评价指标体系的不足进行了分析,并介绍了一种强调财务指标与非财务指标平衡的绩效评价体系与管理工具-平衡计分卡(BSC),进而以供电企业为例,设计了基于平衡计分卡的企业绩效评价指标体系。 In the period of strategic business, the valuation of enterprises' operating performance are paid much attention to and deeply discussed. This paper points out the shortage of traditional valuation indicator system for enterprise, then introduces a new managing system that the financial index balanced with the non-financial index-Balanced Scorecard (BSC) . Take the power supply enterprise as the sample, it designs the valuation indicator system based on the BSC for the enterprise.
出处 《陕西电力》 2007年第1期62-65,共4页 Shanxi Electric Power
关键词 平衡计分卡 绩效评价指标体系 关键业绩指标(KPI) BSC valuation indicator system KPI
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