| 整合EVA和BSC的企业综合业绩评价体系 |
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| 引用本文： | 李冬嵬.整合EVA和BSC的企业综合业绩评价体系[J].经济问题,2012(6):51-53. |
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| 作者姓名： | 李冬嵬 |
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| 作者单位： | 中国矿业大学北京管理学院,北京,100083 |
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| 摘 要： | 从对经济增加值和平衡计分卡涵义的界定入手,整合EVA与BSC的思想,构建企业业绩评价体系。通过相关模型构建,系统地研究影响企业EVA变动的主要因素,使业绩评价具有可操作性。希望通过对企业综合业绩评价体系的构建研究,能够为该方法在企业中的应用提供借鉴。
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| 关 键 词： | 经济增加值 平衡计分卡 业绩评价 |
The Integration of EVA and BSC in Enterprise Comprehensive Performance Evaluation System |
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| LI Dong-wei.The Integration of EVA and BSC in Enterprise Comprehensive Performance Evaluation System[J].On Economic Problems,2012(6):51-53. |
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| Authors: | LI Dong-wei |
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| Institution: | LI Dong-wei(China University of Mining & Technology,Beijing 100083,China) |
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| Abstract: | Based on defining the meaning of EVA and BSC,the paper synthetic performance evaluation model is established by integration of EVA and BSC.Relating result indicators to process indicators,the model clearly discloses the critical precedent triggering factors in financial and non-financial aspects,realizing the overall evaluation on value-created drivers and results,realizing performance evaluation and strategic implementation united,which makes performance evaluation operational.With a view to provide meaningful recommendations to the enterprise in the actual implementation of comprehensive performance evaluation. |
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| Keywords: | EVA BSC performance evaluation |
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