| 谈谈企业全面业绩指标评价方法——平衡计分卡 |
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| 引用本文： | 孙铁强,张艳清.谈谈企业全面业绩指标评价方法——平衡计分卡[J].长春大学学报,2005,15(3):7-9,105. |
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| 作者姓名： | 孙铁强 张艳清 |
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| 作者单位： | [1]中国海洋大学审计处，山东青岛266003 [2]长春大学财务处，吉林长春130022 |
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| 摘 要： | 分析了传统财务性业绩指标评价方法的缺陷，论述了非财务性业绩指标的几个方面，包括质量评价、交货效率评价、企业应变和创新能力评价、对雇员的评价、对售后服务的评价和对客户的评价等，并阐明了非财务性业绩指标评价方法的特点，进而认为将二者有机结合的平衡计分卡评价方法更具科学性和全面性，因而应是企业生产经营和管理的最优选择。
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| 关 键 词： | 评价方法 平衡计分卡 业绩指标 缺陷 特点 |
| 文章编号： | 1009-3907(2005)03-0007-03 |
Talk about appraisal method for enterprise's overall achievement index--equilibrium registration card |
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| SUN Tie-qiang,ZHANG Yan-qing.Talk about appraisal method for enterprise''''s overall achievement index--equilibrium registration card[J].Journal of Changchun University,2005,15(3):7-9,105. |
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| Authors: | SUN Tie-qiang ZHANG Yan-qing |
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| Abstract: | The article analyses defects of for appraisal method the traditional financial achievement index,expounds several aspects of the non-finacial achievement index,which include quality evaluation,deliver efficiency evaluation,appraisal of enterprise emergency and innovation ability,appraisal on employees,appraisal on after-sale service and appraisal on the customer and expounds characteristic of appraisal method for the non-finacial achievement index.It is believed that the appraisal method of the equilibrium registration card which has organized the two is more scientific and comprehensive so it should be the optimum choice of enterprise's production and management. |
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| Keywords: | appraisal method equilibrium registration card achievement index defect characteristic |
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