| 创新型制造企业的综合业绩评价体系构建及应用分析 |
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| 引用本文： | 陈文涓,周智学.创新型制造企业的综合业绩评价体系构建及应用分析[J].价值工程,2010,29(22):35-38. |
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| 作者姓名： | 陈文涓 周智学 |
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| 作者单位： | 1. 广东工业大学管理学院,广州,510075
2. 海华电子企业(中国)有限公司,广州,510656 |
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| 基金项目： | 基于创新网络的广州高新技术企业集群知识溢出、创新绩效与财政支持研究 |
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| 摘 要： | 综合业绩评价系统是一个包含多重业绩指标的集合系统,业绩指标与公司战略相关,提供与企业价值链各个组成部分有关的信息。本文首先通过文献回顾分析综合业绩评价体系的国内外研究现状。在此基础上,借鉴平衡计分卡理念,结合制度背景和企业案例,设计出适合我国创新型制造企业的多层次综合业绩评价体系。最后,运用此评价体系对某创新型制造企业的综合业绩状况进行深入分析。
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| 关 键 词： | 创新型制造企业 综合业绩评价 财务指标 非财务指标 |
Construction of the Overall Achievement Evaluation System of Innovative Manufacturing Enterprises and Its Application Analysis |
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| Chen Wenjuan,Zhou Zhixue.Construction of the Overall Achievement Evaluation System of Innovative Manufacturing Enterprises and Its Application Analysis[J].Value Engineering,2010,29(22):35-38. |
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| Authors: | Chen Wenjuan Zhou Zhixue |
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| Institution: | Chen Wenjuan Zhou Zhixue(①Guangdong University of Technology School of Management,Guangzhou 510520,China;②Haihua Electronics Enterprise(China) Corporation,Guangzhou 510656,China) |
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| Abstract: | The overall achievement evaluation system is an integrated system that includes multi-layer achievement indexes.These achievement indexes,which relating to the company＇s strategy,provide relevant information of each part of the enterprise＇s value chain.In this paper,the author,first of all through reviewing related documents and analyzes the present domestic and overseas situation of research in overall achievement evaluation system of enterprises,then uses the concept of balanced point-counting card and combines with the system background and enterprise case to work out an overall and multi-layer achievement evaluation system,and finally applies this evaluation system to make detail analysis of a innovative manufacturing enterprise. |
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| Keywords: | innovative manufacturing enterprise overall achievement evaluation financial index non-financial index |
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