基于平衡计分法构建烟草商业企业绩效管理体系的研究

How to Establish the Performance Management System for Tobacco Commercial Enterprises Based on the Balanced Scorecard

通过对烟草商业企业绩效评价体系的分析,以Kpalna和Norton提出的平衡计分法为研究基础,创建了一套全新的构建烟草商业企业绩效管理体系的思路,并提出了一套行之有效的烟草商业企业绩效评价体系构建方式。

Analyzing the performance evaluation system of tabacco commercial enterprises and based on Kpalna and Norton＇s Balanced Scorecard, the paper proposes a new idea on how to establish a performance management system for the tobacco commercial enterprises and puts forward a set of establishing performance evaluation system scheme for tobacco commercial enterprises.