企业经营业绩评价方法的比较研究

评价方法是业绩评价体系的重要组成部分,如果说指标体系的合理设置是业绩评价结果客观、公正的前提条件,则业绩评价方法的科学选择与运用是业绩评价结果客观、公正的必要保证。本文在对几种主要的业绩评价方法,包括主成分分析评价法、层次分析评价法、功效系数评价法、综合分析判断法和比较分析评价法的特点和适用范围进行介绍、分析、总结、比较的基础上,提出了科学地选择与运用业绩评价方法应注意的问题及有关建议。

A Comparative Study on the Assessment of Business Performance

Assessment method is part and parcel of business performance evaluation system.Just as a reasonable quota system is the prerequisite to objective and just evaluation of performance,so is the scientific selection of the assessment methods a guarantee for that matter.The paper sets out to introduce,analyze and compare the features and application of several major assessment methods,including assessment of the major components,assessment of hierarchical levels,assessment of coefficients of functional efficiency,holistic analysis and judgment and assessment based on comparison and contrast.Based on such an in-depth examination the paper finally proposes some key points for special attention in the adoption and application of assessments methods.