基于平衡计分卡的酒店业战略投资价值评估研究

战略投资管理及其价值的有效评估是战略财务管理的重要内容。针对酒店行业,将灰色关联分析理论引入平衡计分卡,对财务与非财务指标进行综合分析,识别影响企业战略投资价值的关键因素,有效弥补平衡计分卡的不足,以期对每个维度均各有优劣的企业的投资价值做出更为科学合理的评估,探索战略投资价值评估的最佳方法。

Strategic investment management and its value evaluation are important contents of strategic fi nancial management.Through making a comprehensive analysis of fi nancial and non-fi nancial indicators of the hotel industry,this paper introduces the theory of gray correlation analysis into the Balanced Scorecard（BSC） and identifi es the key factors of investment value,so as to make up for the disadvantages of BSC and make more scientifi c and rational evaluation of those enterprises which have their own advantages and disadvantages of each dimension.A numerical example is discussed to demonstrate the methods to evaluate strategic investment value of the hotel industry.