| BSC和ABPA的比较:企业绩效测度的问题与特征 |
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| 引用本文： | 田晓.BSC和ABPA的比较:企业绩效测度的问题与特征[J].中原工学院学报,2006,17(2):16-20. |
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| 作者姓名： | 田晓 |
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| 作者单位： | 郑州大学,管理学院,河南,郑州,450008 |
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| 基金项目： | 河南省哲学社会科学规划项目(2004FJT035) |
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| 摘 要： | 阐述了作为绩效测量和战略管理工具的平衡计分的问题与特点,在此基础上提出了一种基于企业要素概念的新的绩效衍生工具———基于活动的盈利能力分析;分析并评价了两种测度方法在适用范围、测量标准、与战略的关系等方面的差异.
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| 关 键 词： | 绩效测量 平衡计分卡 企业要素概念 基于活动的盈利能力分析 |
| 文章编号： | 1671-6906(2006)02-0016-05 |
| 修稿时间： | 2006年3月20日 |
The Comparison About BSC and ABPA: The Issue and Character About Enterprise Performance Measures |
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| TIAN Xiao.The Comparison About BSC and ABPA: The Issue and Character About Enterprise Performance Measures[J].Journal of Zhongyuan Institute of Technology,2006,17(2):16-20. |
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| Authors: | TIAN Xiao |
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| Abstract: | The enterprise performance measures have the full of challenges.What the enterprise want and it can about the performance measures have difference,and this kind of margin is objective and existent.Firstly,this paper discussed the balanced scorecard as the tool of performance and strategic management.Under this foundation,the paper put forward the new tool based on the enterprise element conception-activity-based profitability analysis.Finally,the paper has evaluated the two kinds of measure method from the applicable scope, the measure standard,ane the relationship with the strategy etc. |
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| Keywords: | performance measure enterprise element conception balanced scorecard activity-based profitability analysis |
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