摘要
平衡计分卡是一套用于衡量与企业战略经营成功相关要素的财务与非财务指标体系,本文认为,其中财务目标作为物流企业盈利性经营的最终绩效体现是作为总体目标存在的,并以此为基础,构造了物流企业绩效的层次分析模型和回归模型,同时指出分析物流企业运作绩效对企业长期盈利能力存在影响关系。
This essay builds a model for evaluating the performance based on the system of balanced scorecard.It aims at coming up with a way of analyzing the relation between operation performance of each sector and the long-term capacity to earn profits of logistics enterprise.
出处
《中国流通经济》
CSSCI
2003年第7期58-61,共4页
China Business and Market