| 航空公司BSC综合测评指标体系 |
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| 引用本文： | 刘晋,王茹.航空公司BSC综合测评指标体系[J].五邑大学学报(自然科学版),2002,16(3):5-9,54. |
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| 作者姓名： | 刘晋 王茹 |
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| 作者单位： | 1. 五邑大学,管理学院,广东,江门,529020
2. 南京航空航天大学,经济与管理学院,江苏,南京,210016 |
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| 基金项目： | 中国民航总局计划课题资助项目. |
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| 摘 要： | 研究了如何应用BSC企业综合测评方法对航空公司的经营绩效进行全面的测评，并在研究分析的基础上提出一套航空公司BSC综合测评指标体系。该指标体系的突出优点是围绕财务、顾客、企业内部过程和学习与创新4个视图，以战略型指标为核心，从而使公司的高级管理层及时把握影响企业生存发展的核心能力，同时开发了相应的诊断型指标，以使员工明确自己工作的重点。
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| 关 键 词： | 航空公司 BSC综合测评指标体系 绩效测评 核心能力 战略型指标 财务 顾客 企业内部过程 |
| 文章编号： | 1006-7302(2002)03-0005-04 |
The Balanced Scorecard for Airline Company |
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| LIU Jin,WANG Ru.The Balanced Scorecard for Airline Company[J].Journal of Wuyi University(Natural Science Edition),2002,16(3):5-9,54. |
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| Authors: | LIU Jin WANG Ru |
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| Institution: | LIU Jin1,WANG Ru2 |
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| Abstract: | A new management idea called Balanced Scorecard is introduced. The Balanced Scorecard emphasizes that financial and non-financial measures must be part of the information system for employees at all levels of the organization. The Balanced Scorecard should translate a business units mission and strategy into tangible objectives and measures. The measures represent a balance between external measures for customers and internal measures of critical business process,innovation and learning. The measures are balanced between the outcome measures(the results from past effort) and the measures that drive future performance. |
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| Keywords: | BSC performance measurement index system core competence |
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