| 基于ABM和BSC的绩效管理体系重构 |
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| 引用本文： | 陈幸,戴谦,陈力南. 基于ABM和BSC的绩效管理体系重构[J]. 企业技术开发, 2011, 0(17) |
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| 作者姓名： | 陈幸 戴谦 陈力南 |
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| 作者单位： | 湘潭电业局; |
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| 摘 要： | 近年来,在企业全球化的大环境下,全球各产业的竞争日趋激烈,这种变化迫使企业重新审视其经营目标、发展战略以及绩效评价体系。文章在简要的阐述BSC和ABM机理的基础上,提出了基于BSC和ABM的企业绩效管理体系的构架,并对其构架步骤展开了分析。
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| 关 键 词： | 作业成本管理(ABM) 平衡计分卡(BSC) 绩效管理 |
Reconstruction for enterprise performance management system based on activity-based costing management(ABM) and balanced scorecard(BSC) |
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| CHEN Xing,DAI Qian,CHEN Li-nan. Reconstruction for enterprise performance management system based on activity-based costing management(ABM) and balanced scorecard(BSC)[J]. Technological Development of Enterprise, 2011, 0(17) |
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| Authors: | CHEN Xing DAI Qian CHEN Li-nan |
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| Affiliation: | CHEN Xing,DAI Qian,CHEN Li-nan (Xiangtan Electric Bureau,Xiangtan,Hunan 411104,China) |
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| Abstract: | In recent years,the industry is becoming more competitive under corporate globalization,which forced companies to re-examine their business objectives,development strategies and performance evaluation system.Briefly exposited the mechanism of Activity-Based Costing Management(ABM) and Balanced Scorecard(BSC),THE authors had firstly proposed the framework for enterprise performance management system.Based on the BSC and the ABM,Secondly steps had amassed to reconstruct enterprise performance management syste... |
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| Keywords: | Activity-Based Costing Management(ABM) Balanced Scorecard(BSC) Enterprise Performance Management System |
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