基于BSC与EVA结合的企业绩效评价体系的构建

Construction of the enterprise performance evaluation system based on the combination of BSC and EVA

企业绩效评价越来越多地受到理论界与实务界的关注。采用EVA与BSC结合的绩效评价指标的运用可以提高企业的整体管理水平,从而使企业具有一定的竞争力。通过对企业绩效评价指标体系的概述,以乳品行业为例,分析了乳品行业的背景,构建了乳品行业的业绩评价体系,并根据乳产品的特性增加了质量维度,从内部业务流程维度、顾客与财务等五个维度进行设计评价体系,从而得出了绩效评价结果,以为企业的绩效评价提供切实参考。

The performance evaluation of enterprise more and more attention from theory circle and practice circle pay attention.Application of performance evaluation indicators using EVA combined with BSC can improve the overall management level of enterprises,so that enterprises have a certain competitiveness. Through an overview of enterprise performance evaluation index system,to the dairy industry as an example,analyzes the dairy industry background,constructs the performance evaluation system of dairy industry,and increase the quality dimensions according to the characteristics of dairy products,design evaluation system from five dimensions of internal business processes,customer and financial dimensions,thus obtained. Performance evaluation results,to provide practical reference for the performance evaluation of enterprises.