摘要
传统的财务性绩效评价忽视了企业的正常运营和长远获利能力。本文依据"全方位绩效看板",应用主客观相结合的效用理论对某物建立评价指标体系,并根据基数效用在正线性变换下的唯一性[1]流企业绩效进行了评价。
The tradition's financial performance evaluation neglects the enterprise's normal operation and farsighted accrual ability. According to the 'all-directions performance billboard',the paper establishes the index system to evaluate the performance of logistics business.Based on the singularity of base figure utility under linear positive transformation,a logistic business' performance is valuated using the utility theory of combined subjective with objective.
出处
《华东船舶工业学院学报》
2003年第6期78-83,共6页
Journal of East China Shipbuilding Institute(Natural Science Edition)
基金
江苏省高校自然科学研究项目(03KJD60010)
关键词
物流企业
绩效
效用理论
指标
评价
logistic business
performance
utility theory
index
evaluation