层次分析法在平衡计分卡绩效评价中应用实践研究

Practice Research on the Application of Analytic Hierarchy Process in Performance Evaluation of Balanced Scorecard

平衡计分卡作为一种全新的业绩评价方法,有效地实现了财务指标与非财务指标的结合。论文以商业银行为例,运用层次分析法计算平衡计分卡中各个指标的权重,将专家打分法的主观性转化为量化指标,为指标权重的确定提供科学依据。

As a new performance evaluation method, the balanced scorecard effectively realized the combination of financial indicators and non-financial indicators. Take the commercial bank as an example, the weight of each index in the balanced scorecard is calculated by AHP, The subjectivity of the expert scoring method is translated into quantitative indicators, which provides a scientific basis for the determination of the index weight.