| 基于公司价值最大化的业绩评价体系构建——EVA 与BSC 的集成研究 |
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| 引用本文： | 谭 宁. 基于公司价值最大化的业绩评价体系构建——EVA 与BSC 的集成研究[J]. 国际商务研究, 2013, 0(3): 84-96 |
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| 作者姓名： | 谭 宁 |
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| 作者单位： | 上海电机学院商学院,上海,201306 |
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| 基金项目： | 上海电机学院青年教师科研基金项目"基于公司价值最大化的业绩评价体系研究" |
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| 摘 要： | 作为企业业绩评价使用较广泛的两种评价方法,经济增加值(EVA)与平衡记分卡(BSC)各具优缺点。本文从公司价值最大化的角度探讨两种绩效评价方法——EVA和BSC,提出了公司价值—EVA—BSC关系图,并通过AHP层次分析法,将两者进行集成优化,有机融合构建一种新的业绩评价体系,实现EVA与BSC两种绩效评价方法的集成,它以BSC为载体,以EVA为价值导向,优化企业业绩评价体系,使企业能更好地实现价值最大化目标。
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| 关 键 词： | EVA BSC 业绩评价 AHP |
Research on the EVA Integrated BSC Performance Measure SystemBased on Maximizing the Company Value |
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| TAN Ning. Research on the EVA Integrated BSC Performance Measure SystemBased on Maximizing the Company Value[J]. International Business Research, 2013, 0(3): 84-96 |
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| Authors: | TAN Ning |
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| Abstract: | Economic Value Added(EVA) and Balanced Scorecard(BSC) are useful tools for assessing company performance,and have their own pros and cons.This study employs EVA and BSC based on maximizing the company value,and proposes the EVA integrated BSC performance measure system using AHP method.Oriented towards EVA and carried by BSC,this EVA integrated BSC performance measure system optimizes an enterprise’s performance measure system based on achieving the goal of maximizing the company value. |
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| Keywords: | EVA BSC performance measure system AHP |
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