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基于价值链将财务与非财务指标相结合综合评价公司业绩 总被引:2,自引:0,他引:2
本文在概览公司业绩评价发展及现状的基础上,简单分析了主要评价方法,指出业绩评价指标应用中存在的问题,进而推测未来综合业绩评价的发展趋势,并且建议基于价值链将财务与非财务指标相结合综合评价公司业绩。 相似文献
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It is difficult to find indicators for measuring the achievement of objectives during the progress of project portfolios. This article presents an approach for developing key strategic perfor‐mance indicators considering this limitation. The indicators proposed help measure the achievement of a portfolio's strategic objectives taking into account the realization of key benefits. This approach helps identify strategic interdependences between projects that the portfolio is composed of, facilitating the understanding of how the performance of a single project affects the overall performance of a portfolio. The key perfor‐mance indicators can also be used for monitoring the materialization of risks and opportunities influencing the strategic performance of a portfolio. 相似文献
95.
《国际农业可持续发展杂志》2013,11(3):131-147
Indicators encompassing the multidimensional nature of sustainability (economic, environmental and social) are developed here using Irish National Farm Survey data over an 11-year period (1996–2006). This is the first such study undertaken for Ireland, and the results show significant change over the decade in all three areas examined. The general concept of sustainability is discussed and the development of agricultural sustainability indicators in an Irish context is described. Individual indicators are dealt with in turn, and the RERC SMILE model is used to demonstrate how these indicators can be derived at a spatial level below the national scale. Economic viability was found to be generally in decline over the 10-year period examined. However, when individual farming systems were taken into account, some were found to perform better than others. From an environmental perspective, the more intensive farming systems (primarily dairy) were found to pollute more on average, while in more general terms the levels of methane emissions produced per hectare have been falling over the reference period. Results also indicate that rural Ireland is experiencing a period of fundamental change in terms of the demographic viability of its farming community. 相似文献
96.
随着科学技术负面影响的加剧,生态伦理问题也越来越突出。以个体、组织和国家三个层面同时从伦理因素、文化因素与科技因素的相互关系的作用中来实现生态伦理问题的制度设计,形成生态伦理问题有效的立体的制度方案。 相似文献
97.
Machu Picchu, Peru, is recognized as a top international travel destination. Pressure from the approximately 900,000 tourists who annually visit the ancient Inca city threatens the ecological integrity, physical substance and cultural authenticity of the World Heritage Site and surrounding area, including the Inca Trail. Multiple organizations and agencies currently involved in the management of Machu Picchu have distinct agendas for the conservation and development of the city, and conflicts regarding public access, economic growth and cultural preservation are rampant. Attempts to establish carrying capacities have failed, with proposed daily visitor levels ranging from 800 to 4000. This paper explores the complex issues surrounding tourism at Machu Picchu and presents a potential solution: an adaptive management approach based on the UN World Tourism Organization's (UNWTO) sustainable tourism framework. This integrative strategy accounts for multiple perspectives and synthesizes disparate goals embraced by diverse stakeholders, including the Peruvian government, international conservation organizations, foreign tourists, private tour operators, regional authorities and indigenous communities. The focus on Machu Picchu as an adaptive management case study site outlines key steps leading to implementation, offering planning and policy implications for sustainability initiatives at numerous developing-world tourism destinations facing similar political and socio-economic challenges. 相似文献
98.
基于政府利益要求及其实现方式的非财务指标关注程度实证研究 总被引:1,自引:0,他引:1
从政府角度出发,对政府所关注的反映其利益要求和实现方式信息的非财务指标进行了排序研究和分组研究。研究得出结论:政府对不同类的反映其利益要求和实现方式信息的非财务指标的关注程度存在显著的差异;越是反映政府排列在前的利益要求和实现方式信息的非财务指标越受政府关注。企业对政府相关信息的充分沟通更易取得政府对企业的理解和支持。企业除应按相关法律法规的规定进行规定信息的披露外,还应当根据本企业利益相关者政府对非财务指标关注的需要以及关注程度的差异对政府所关注的非财务指标信息对政府进行充分信息沟通,以满足政府关注相关信息的需要。 相似文献
99.
几种工业乙酸乙酯制备方法的技术经济对比 总被引:9,自引:0,他引:9
李雄 《石油化工技术经济》2002,18(1):19-22
乙酸乙酯是应用最广泛的脂肪酸酯之一,其制备方法有乙酸酯化法,乙醛缩合法,乙烯加成法和乙醇脱氢法等,相对比,乙醛缩合法生产乙酸乙酯路线投资低,成本也较低,较适合乙醛富裕地区投资生产。 相似文献
100.
In 2003 the World Bank (WB) and the International Monetary Fund (IMF) published estimates of macro-economic indicators for 2002 of the economy of Palestine. The WB used a micro-founded recursive dynamic computable general equilibrium (CGE) model, calibrated on the 1998 Social Accounting Matrix (SAM) of Palestine, to which shocks were applied, whereas the IMF based its estimates on a macro-founded income-expenditure model relying on more recent data. It turned out that there were substantial differences: the estimate by the WB of the real gross national income (at 1998 prices) was 25% less than the corresponding figure calculated by the IMF. This huge difference is not only relevant for a full understanding of the economic consequences of the intifada, but also for the size of the international community intervention. In this paper we propose our own evaluation with the help of a static CGE model, based on the 1998 SAM and the so-called intifada shock derived from data of the WB that we constructed for the analysis of some forms of emergency assistance in a previous article. It turns out that our estimates, based on an entirely different methodology, are remarkably close to those of the IMF. 相似文献