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基于平衡计分卡的企业采购绩效评价 被引量:7

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摘要 本文以平衡计分卡为基础,建立了采购绩效评价指标体系,应用层次分析法科学地确定各指标的权重,并将各指标的评价值进行无量纲处理,构造出浅显易懂的评分表来达到评价采购绩效的目的,对企业建立流程绩效评价有一定的启迪和借鉴意义。
作者 冯建海 陈丹
出处 《财会月刊(中)》 2011年第9期26-28,共3页 finance and accounting monthly
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