摘要
论文从平衡计分卡的视角出发,结合企业价值链管理的相关理论,构建了基于平衡计分卡理论的价值链管理评价模式。而后通过针对性的问卷数据分析验证了该评价模式的有效性。论文的研究发现,基于平衡计分卡的企业价值链管理能够优化价值链的相关节点,提高企业绩效管理水平,进而提升企业竞争力,实现企业价值增值。
From the perspective of the balanced scorecard, this paper is based on the relevant theory of enterprise value chain management, build the enterprise performance management evaluation model and then verify the effectiveness of the proposed model through the analysis of targeted questionnaire data. In this paper, the research found that the enterprise value chain management based on the balanced scorecard can improve the level of enterprise performance management, improve enterprise competitiveness and realize enterprise value appreciation.
出处
《财务与金融》
2015年第3期65-69,共5页
Accounting and Finance
基金
中南财经政法大学青年教师创新项目<企业现金流管理评价模式与应用模块创新研究>(项目编号:2722013JC066)的阶段性成果
关键词
平衡计分卡
价值链管理
绩效管理
Balanced Scorecard,Value Chain Management, Performance Management