浅析平衡计分卡与经济增加值在企业绩效评价中的整合运用

A study of integrating BSC with EVA in the enterprise performance evaluation

平衡计分卡与经济增加值的出现弥补了传统绩效评价的缺陷.但在实际操作中,仅以平衡计分卡进行绩效评价显得过于繁杂,也不易操作;单以经济增加值进行评价,又过于简化,也不能有效解释评价结果.因此,将两者结合起来,取长补短,产生1+1>2的效果.在对两种绩效评价方法优缺点进行对比分析的基础上,运用层次分析法对其进行整合、互补性探讨,指出企业在绩效评价过程中应把两者整合运用,从而实现最佳效果.

Balanced score card （BSC） and ges of traditional performance evaluation economic value added （EVA） make up the shorta- However, it is too complicated and difficult to op- crate if we only use BSC in practice. Also it is too simple and difficult to explain the results if we only use EVA. Therefore, this article integrates BSC with EVA and makes the best of the both ways to produce 1＋1〉2 effect. It bases on contrasting and analyzing the two perform ance evaluation ways. Then it points out the advantages and disadvantages of these two methods and demonstrates these can be complemented. Finally, this article uses administra tive levels way to integrate them. Enterprises should integrate BSC and EVA to produce bet ter effect evaluation.