经济增加值、平衡计分卡及其整合研究

A Study of Economic Value-Added,Balanced Score Card and Integration

以经济增加值(EVA)进行绩效评估显得过于简化,结果有效却没有寻求根源;平衡计分卡又过于繁复,过于细化导致操作性差。单独使用任意一个,结果都不能令人满意。依据整合理论,将两者整合却可能产生1+1≥2的效果。EVA整合平衡计分卡理论上具有可行性,它以EVA作为核心指标,以内部生产运营过程和销售服务过程作为直接动因指标,以员工的学习和成长作为内部间接动因指标,以外部环境作为外部动因指标。它以实现企业价值创造最大化为目标,同时使各层级指标明确,并互为依托。

As a performance evaluating tool,Economic Value-Added（EVA） is too simple for it only tells us the result but with no reason while the Balanced Score Card is too complicated for it is too detailed and lacks the operability.The result is unsatisfactory if either is used alone.According to Integration Theory,there will be an effect of 1＋1≥2 if they are integrated.It is theoretically feasible that EVA integrates with the Balanced Score Card,with EVA as the key evaluating index,with both the process of internal production and operation and the process of selling and after-sale service as direct motivation indexes,with the staff＇s self-learning and growth as internal indirect motivation indexes,with the external environment as external motivation index,with its target to maximize the enterprise value creation while the indexes at all levels are easy to understand with mutual support.