基于AHP的企业经营者平衡记分卡指标权重的研究

Research on the Indicator Weight in the Managers′ Balanced Scorecard Based on the AHP

平衡计分卡被国内外学者普遍认为是一套能比较全面反映经营者绩效增长的绩效评价体系,然而对于经营者平衡记分卡的四个纬度权重的定量研究却很少涉及。运用AHP,通过专家打分构造多个判断矩阵,计算得出群组综合判断矩阵并进行层次单排序,确定了企业经营者平衡记分卡四个纬度的权重,较好地实现了定性与定量的结合,而且通过对群组综合判断矩阵进行一致性检验,提高了权重确定的信度和效度。

The Balanced Scorecard is regard as an all - around system to evaluate the performance of managers both at home and abroad, which, however, often neglects the indicator weight. This paper mainly studies the indicator weight in the performance appraisal of managers based on the balanced scorecard. With analytic hierarchy process （AHP） method, group judging matrix~ and proper mathematical disposal to obtain the best judging matrix, the indicator weight is worked out linking both qualitative analysis and quantitative analysis. The validity and reliability of the weight is thus improved through coincidence indicator of the best judging matrix.