烟草商业企业高质量发展评价指标体系构建研究

A Study on the Construction of Evaluation Index System for High Quality Development of Tobacco Commercial Enterprises

在厘清基本内涵、确立关键维度的基础上,以平衡计分卡(BSC)为基准,阐述了指标体系设计的理论框架。借鉴关键指标法(KPI)的设计思路,选择细分量化指标,确立层次关系,建立系统性的指标体系。采用层次分析方法(AHP),完成指标赋权,提升指标体系的有效性与科学性。最终形成的评价指标体系,有助于为烟草商业企业高质量发展的实践探索提供判断依据与方向指引。

Based on the clarification of basic connotation and the establishment of crucial dimensions,this paper expounds the theoretical framework of the index system design with the benchmark of the Balanced Scorecard(BSC).Drawing lessons from the design ideas of the Key Indicators Method(KPI),selecting subdivided quantitative indicators,and establishing hierarchical relationships,the paper constructs the systematic index system.Meanwhile,by the adoption ofAnalytic Hierarchy Process,the paper completes the weighting of indicators,and highlights the scientificity and the effectiveness of the evaluation index system.The evaluation index system formed finally is helpful to provide judgment basis and direction guidance for the practical exploration of high-quality development of Tobacco Commercial Enterprises.