摘要
随着技术的进步和经济的发展,顾客的需求不断变化,技术创新不断加快,产品生命周期不断缩短,市场竞争日趋激烈。传统的绩效评价指标系统已不能满足现代企业的管理需要。本文首先分析近年来国外出现的新的业绩评价指标体系及其在中国的应用情况,而后探讨中国现有的评价指标体系优缺点及其改进方向。
With the development of the technique and economy,the demanding of the consumers and technique are changing, the life cycle of the products is shorting, and The competition is more vigorous, The traditional assessing the business＇ performance system can＇t satisfy the need of management. First, The writer analysis the new assessing the business＇ performance index, then discuss the advantage and dis advantage of Chinese assessing the business＇ performance system .
出处
《价值工程》
2005年第12期40-42,共3页
Value Engineering
关键词
企业业绩价值评价
经济增加值
平衡计分法
assessing value of the business＇ performance
Economic Value Added （EVA）
balanced-scorecard-method
