| 层次分析法在平衡计分卡中的应用 |
| |
| 引用本文： | 谢梅.层次分析法在平衡计分卡中的应用[J].财会通讯,2004(4). |
| |
| 作者姓名： | 谢梅 |
| |
| 作者单位： | 中国矿业大学管理学院 江苏 |
| |
| 摘 要： | 平衡计分卡是目前理论与实务界都比较推崇的一种企业业绩评价方法,本文从分析平衡计分卡相对于传统业绩评价指标的特点出发,进而指出:由于平衡计分卡所具有的一系列优点,它应当成为今后企业业绩评价的主要方法,文章重点介绍了如何运用层次分析法来确定平衡计分卡各个指标的权重。
|
| 关 键 词： | 平衡计分卡 层次分析法 业绩评价 |
The Use of Analytic Hierarchy Process in Balanced Scorecard |
| |
| Xie Mei.The Use of Analytic Hierarchy Process in Balanced Scorecard[J].Communication of Finance and Accounting,2004(4). |
| |
| Authors: | Xie Mei |
| |
| Abstract: | The Balanced Scorecard is one of the most popular methods of firm performance evaluation in the theory and practice fields. In this article, we firstly analyze the characteristics of the Balanced Scorecard compared with the traditional ways, then we pointed out that the Balanced Scorecard should be the chief method in performance evaluation because of its merits. The main point of this context is how to use the Analytic Hierarchy Process to determine the weight of each index in the Balanced Scorecard. |
| |
| Keywords: | Balanced scorecard Analytic hierarchy Process Performance evaluation |
| 本文献已被 CNKI 等数据库收录！ |
