平衡计分卡在L公司绩效评价中的运用研究——基于AHP法

Research on the Application of Balanced Scorecard in the Performance Evaluation of L Company——Based on the AHP Method

L公司利用管理会计工具提高企业管理水平,建立了一套以平衡计分卡为框架的绩效评价体系,从财务维度、客户维度、内部流程维度、员工学习和成长维度建立起适合该企业发展方向的绩效评价体系。另外,采用层次分析法(AHP)对各个维度的指标进行权重的确认,最终得出该企业平衡计分卡的绩效评价,从而为传统中小型制造业企业的绩效评价提供建议。

L Company uses management accounting tools to improve its management level and establishes a set of performance evaluation system based on the balanced scorecard as framework.A performance evaluation system suitable for the development direction of the company is established from financial dimensions,customer dimensions,internal process dimensions,and employee learning and growth dimensions.In addition,the Analytic Hierarchy Process(AHP)is used to confirm the weight of the indicators of each dimension,and finally obtain the performance evaluation of the balanced scorecard for the enterprise,so as to provide suggestions for the performance evaluation of traditional small and medium-sized manufacturing enterprises.