摘要
基于平衡计分卡,通过融合杜邦分析法与经济增加值法,构建一个动态的业绩评价体系,使企业可根据自身不同发展阶段的特点,动态选择与企业战略目标相关性最强的评价指标,真实全面地反映企业经营成果.
Based on the Balanced Score Card,fusing the DuPont analysis method and Economic Value Added,this paper analyzes how to build a dynamic performance evaluation system in order to make the enterprise select the evaluation index of the strongest corre.lation with corporate strategic objectives,to reflect the operating results of the enterprise more comprehensively.
出处
《赣南师范学院学报》
2014年第6期113-116,共4页
Journal of Gannan Teachers' College(Social Science(2))
关键词
平衡计分卡
杜邦分析法
经济增加值法
企业生命周期
the balanced scorecard
Dupont analysis method
economic value added
enterprise life cycle
