BSC与EVA结合下雅戈尔集团的绩效管理

发布时间：2018-01-02 07:14

本文关键词：BSC与EVA结合下雅戈尔集团的绩效管理　出处：《财会月刊》2015年28期 　论文类型：期刊论文

【摘要】：BSC一直是国际公司经常使用的绩效管理经典工具,有的企业将此工具与企业战略完美结合,使企业绩效得到飞速提升,但也有企业并不擅用此工具,造成了人力、财物资源的浪费,由此也引发了国内外学者对此工具应用的质疑。EVA是企业用来衡量实际价值的有效工具,这种基于剩余收益思想发展起来的新型模型能为企业带来价值的提升,因而获得很多企业的青睐。本文以雅戈尔集团为研究对象,研究内容为该企业的绩效管理,分析雅戈尔集团的绩效管理现状,提出整合BSC与EVA的相关思想,构建新的绩效评价体系,使绩效管理更具可操作性、规范性以及有效性,逐步提升企业的综合管理水平。
[Abstract]:BSC has always been a classic performance management tool which is often used by international companies. Some enterprises combine this tool with corporate strategy perfectly, so that enterprise performance can be improved rapidly, but some enterprises are not good at using this tool. Has caused the waste of human resources, property resources, which also led to the domestic and foreign scholars to the application of this tool query. EVA is an effective tool to measure the actual value of enterprises. This new model which is based on the thought of residual income can bring value to the enterprise and thus get the favor of many enterprises. This paper takes the Yagore Group as the research object. The research content is the performance management of the enterprise, analyzes the current situation of the performance management of Yagore Group, proposes to integrate the related ideas of BSC and EVA, and to construct a new performance evaluation system to make the performance management more operable. Standardization and effectiveness, gradually improve the level of comprehensive management of enterprises.
【作者单位】：吉林农业大学经济管理学院;一汽汽车金融有限公司;
【分类号】：F426.86;F406.7
【正文快照】： 市场经济体系的日趋成熟和企业竞争环境的日益严峻,使一套有效适用的绩效评价体系成为每个企业战略发展下的必备工具,唯独以财务为导向的绩效管理已经无法适应国际化企业的管理目标,企业内外部环境的变化引发的绩效管理的更迭健全,也使理论获得了前所未有的发展,所以有必要结

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