| 供应链企业绩效评价与现行企业绩效评价的比较研究 |
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| 引用本文： | 桂良军.供应链企业绩效评价与现行企业绩效评价的比较研究[J].财会通讯,2006(1). |
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| 作者姓名： | 桂良军 |
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| 作者单位： | 山东工商学院会计学院 山东烟台264005 |
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| 摘 要： | 随着经济全球化的发展,企业之间的竞争已经发展成为供应链之间的竞争,现行企业绩效评价体系不能有效地反映供应链企业的经营状况和发展趋势。本文通过对供应链企业绩效评价与现行企业绩效评价的国内外研究现状进行了综述,介绍了供应链企业绩效评价的指标体系和现行企业绩效评价的指标体系,在此基础上对指标体系进行了理论上的比较研究,指出了供应链企业绩效评价体系的优势和特点。
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| 关 键 词： | 绩效评价 供应链企业 现行企业 比较研究 |
Comparative research of Supply Chain and present Enterprises Performance Appraisement |
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| Gui Liangjun.Comparative research of Supply Chain and present Enterprises Performance Appraisement[J].Communication of Finance and Accounting,2006(1). |
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| Authors: | Gui Liangjun |
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| Abstract: | As the economic becomes global, the competition among enterprises is being developed towards that among the supply chains. Current enterprises performance appraisement system cannot effectively reflect enterprise's present management state and development trend. This paper summarizes domestic and international current situation in current enterprises and supply chain enterprises performance appraisement at first, introduces the relevant overview of enterprises performance evaluation index system of the chain and current enterprises performance evaluation index system, and carries on comparative theoretic research on this basis. Finally, it points out the advantages and characteristics in supply chain enterprises performance appraisement. |
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| Keywords: | The Performance Appraisement Supply Chain Enterprises Current Enterprises Comparative research |
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