EXCEL层次分析法模型在平衡计分卡指标中的研究与应用

平衡计分卡指标体系由具有因果关系的财务、客户、内部流程和学习与成长等维度构成。由于指标体系构成的复杂性、评价指标及权重伴随战略调整而必然发生变动,都提高了指标权重合理分配的难度,是一直困扰理论界和实务界的一个难题。本文将引入层次分析法并通过EXCEL建立层次分析法模型确定平衡计分卡中各个指标的权重,为平衡计分卡评价指标权重的分配提供了一种新的思路,以期对已采用平衡计分卡的企业能有所帮助。

Study and application on Structuring AHP Model based on EXCEL to Determine Ratio of Index of BSC

Index system of Balanced Score Card( BSC)is composed of causal dimensions including Financial, Customer, Internal Business Processes and Learning and growth. Complicacy and changeability (Because ratio of index have to change when strategy is adjusted)of index heightens the difficulty to determine ratio of index, therefore, how to make certain the index ratio of BSC is always a problem in theory and practice. This paper will introduce Analytic Hierarchy Process (AHP)and structure its model based on EXCEL to fix on index ratio of BSC in order to provide a new idea to determine the index ratio of BSC, hope to provide the enterprises which have implement BSC with help.