军队后勤保障成本管理评价体系设计—基于平衡计分卡理论

Performance Evaluation System Design of Cost Management of Military Logistical Support—By Balanced Score Card

本文通过比较几种常见的评价方法,选取平衡计分卡作为评价军队后勤成本管理绩效的方法,并运用一系列的技术手段,构建评价指标体系,为推广平衡计分卡在军队后勤保障成本管理中的应用打下基础。

By comparing several ordinary evaluating methods, this article chooses Balanced Score Card to evaluate the cost management performance of military logistical support. The evaluation system is designed by a series of technical means, which lays the foundation for the application of BSC in cost management of military logistical support.