企业综合绩效评价方法研究——基于ANP、平衡计分卡和绩效棱柱理论

Enterprise Comprehensive Performance Evaluation System——Based on ANP, BSC and Performance Prism

分析了平衡计分卡和绩效棱柱两种绩效评价体系的特点,提出了从利益相关者角度出发,以扩展的平衡计分卡为框架,意图建立一个集成利益相关者的满意、利益相关者的贡献、企业经营和企业战略的企业综合绩效评价体系。从定性与定量相结合的角度出发对企业综合绩效评价指标数据进行量化和评价,运用网络分析法ANP确定指标的权重,从而体现了企业综合绩效评价体系之间存在的相互影响和作用。最后,选择了一家电脑企业进行了案例分析。

The advantages and disadvantages of mature strategic performance models---BSC and Performance Prism---are analyzed. From the view of stakeholders, the extended BSC is put forward. A new comprehensive evaluation system of enterprise performance is established, which combines the stakeholders＇ satisfaction, stakeholders＇ contribution, operation of enterprise and strategy. The enterprise comprehensive performance evaluation index data are measured and evaluated by qualitative and quantitative methods. ANP is used to decide the index＇s weight which represents the inter-influence and inter-act of the enterprise integrate performance evaluation index. At last, the paper takes a computer company as a case study.