| 企业经营业绩评价探析 |
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| 引用本文： | 陈伟琳.企业经营业绩评价探析[J].财会通讯,2006(5). |
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| 作者姓名： | 陈伟琳 |
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| 作者单位： | 厦门大学管理学院 福建厦门361005 |
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| 摘 要： | 企业业绩评价是经济体系中的核心问题,正确地进行企业经营业绩评价,无论对于企业的所有者还是经营者,都具有十分重要的意义。本文结合现代经济、技术发展的要求,提出了企业经营业绩评价的目的、主体和客体。同时,分析了当代企业经营业绩评价的主要方法,即经济增加值和平衡记分卡。最后指出在当前知识经济迅猛发展的环境下应以战略为切入点,以责任中心为基础来完善企业的业绩评价体系。
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| 关 键 词： | 经营业绩评价 EVA 平衡记分卡 战略 责任中心 |
The Study Concerning on Operational Performance Evaluation |
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| Chen Weilin.The Study Concerning on Operational Performance Evaluation[J].Communication of Finance and Accounting,2006(5). |
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| Authors: | Chen Weilin |
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| Abstract: | performance evaluation of enterprises operation is the core of respective economy system. It is extremely important for not only owners but operators to evaluate operational performance correctly. Concerned the development need of modern economy and technology, the paper brings about the purpose, subject and object of operational performance evaluation. Meanwhile, it also analyzes the chief methods of modern operational performance evaluation which are Economic Value Added and the Balanced Scorecard. Finally, it suggests how to make operational performance evaluation system perfectly on the basis of strategy and responsibility centers nowadays. |
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| Keywords: | Operational Performance Evaluation Economic Value Added The Balanced Scorecard Strategy Responsibility center |
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