EVA与BSC融合下的企业战略业绩评价体系研究

发布时间：2018-02-11 23:59

本文关键词： 经济增加值平衡计分卡战略业绩评价　出处：《内蒙古大学》2014年硕士论文　论文类型：学位论文

【摘要】：业绩评价是战略管理的重要组成部分,通过建立战略绩效评价体系可以使战略目标和实施策略相结合。至于在绩效评价方法的选择上,往往是在经济增加值与平衡计分卡之间选择使用,因为两者结合了企业的实际需求,并可以充分发挥自己的评价优势,使之能够交叉利用各自的特点来反映企业的业绩情况。本文试图融合这两种评价方式,在深入分析经济增加值和平衡计分卡两种主要方法的背景下,有机地将二者结合起来,建立一个更加科学有效的战略绩效评价指标体系,使之不仅能反映价值创造的核心,同时也能够体现战略的实施过程。在理论与实际相融合的基础上,深入探讨云南煤化工集团对企业战略业绩评价体系的应用,运用中出现的关键点,以及存在的缺陷,得出以下结论：企业战略业绩评价体系具有科学性、实用性、操作性。
[Abstract]:Performance evaluation is an important part of strategic management. Through the establishment of strategic performance evaluation system, strategic objectives and implementation strategies can be combined. It is often used between the economic added value and the balanced scorecard, because they combine the actual needs of the enterprise and give full play to their own evaluation advantages. This paper attempts to integrate these two evaluation methods, and under the background of in-depth analysis of the two main methods of economic added value and balanced scorecard, the paper organically combines the two methods. To establish a more scientific and effective index system of strategic performance evaluation, so that it can not only reflect the core of value creation, but also reflect the implementation process of strategy. This paper probes into the application of Yunnan Coal Chemical Industry Group to the evaluation system of enterprise's strategic achievement, the key points in the application and the defects, and draws the following conclusions: the evaluation system of enterprise's strategic achievement is scientific, practical and operable.
【学位授予单位】：内蒙古大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F275;F426.722;F272

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