投资中心考核指标的分析与选择

Analysis and selection of the examination target of investigation center

分析了目前被企业广为使用的投资中心业绩评价指标—投资利润率和剩余收益的优点和弊病 ;通过当前投资中心业绩评价与项目评估指标缺乏联系这一事实 ,阐述了以现金流量为基础的现金回收率指标能更为准确的考核投资中心业绩 .

This paper analyzes the advantages and disadvantages of two targets of investigation center,profit rate of investigation and income of surplus which are widely used in present enterprises, to evaluate the outstanding accomplishment.According to the fact that there are lack of communication between the target of evaluating the outstanding accomplishment and the target of estimating the project,it lays that the cash rate of recovering based on the cash flow is more accurate to examine the outstanding of accomplishment of the investigation center.