摘要
借鉴平衡计分卡(BSC)理论,从施工企业财务绩效、企业内部经营管理绩效、客户评价及学习成长四个角度建立施工企业隐性成本管理绩效指标体系,并利用层次分析法得出各指标的影响权重,运用模糊综合评判法对重庆某施工企业进行隐性成本管理绩效评价。
The paper draws on the theory ot Balanced Score card （BSC） , establlsns recessive cost index systems ior construction enterprises on financial performance of the construction enterprise, the internal operation and management performance, customer evaluation, learning and growth, gets the influencing weight of indicators based on Analytic Hierarchy Process, and uses Fuzzy Synthetic Evaluation method to do the performance evaluation of the recessive cost management for a construction enterprise in Chongqing.
出处
《建筑经济》
北大核心
2012年第9期71-74,共4页
Construction Economy
基金
重庆市建设科技项目:"绿色建筑全寿命周期成本分析"(城科字2005第23号)
关键词
施工企业
隐性成本
绩效评价
construction enterprise
recessive cost management
performance evaluation
