摘要
"平衡记分卡"用于企业战略经营绩效衡量与评价。包括财务绩效指标、客户方面绩效指标、内部经营过程绩效指标、学习与成长绩效指标,一共四个方面。平衡记分卡的作用在于:衡量、转换和管理。本文重点对平衡记分卡中的几类非财务指标进行了一些探讨。
＂Balanced scorecard＂ is a performance measurement and evaluation for strategic business of enterprises,which includes four performance indicators,that is,financial,customers,internal business process and learning and growth performance indicators.The role of balanced scorecard focuses on measurement,conversion and management.This essay has made a discussion and research on some non-financial indicators in the balanced scorecard.
出处
《科教导刊》
2012年第35期91-91,121,共2页
The Guide Of Science & Education
关键词
绩效评价
平衡记分卡
体系
performance evaluation
balanced scorecard
system
