摘要
传统财务评价具有产出、单一、局部和短期等性质,妨碍了创造未来长远的经济价值与利益。平衡记分卡使企业在制定战略及衡量其绩效时,兼顾长期与短期、内部与外部、领先与落后指标。运用平衡记分卡可以促使出版社业务流程的再造,整合局部战略,提高组织的整体绩效水平。
The traditional finance valuation is productive, one-fold, partial and short-term, which holdbacks the future long-term profit. The balanced scorecard integrates a long-term index and a short-term index, an inner index and outer index, advanced and outdated. The application of the balanced scorecard on the publisher performance valuation may drive it to re-engineer the workflow, to integrate local strategy, and to improve its whole performance.
出处
《北京印刷学院学报》
2007年第3期45-47,共3页
Journal of Beijing Institute of Graphic Communication
关键词
平衡记分卡
出版行业
绩效评价
the balanced scorecard
publisher
performance valuation