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基于平衡记分卡的建筑企业绩效评价指标研究 被引量:12

Study on Performance Evaluation Index of Construction Enterprise Based on Balanced Scorecard
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摘要 本文根据平衡记分卡的财务、客户、内部经营过程以及学习与成长四个方面,建立了建筑企业的绩效考核指标体系,这种方法克服了传统评价体系的不足,是一种较为科学的绩效评价指标体系。 This essay establishes a series of performance evaluation indexes of construction enterprise, which based on four points of balanced scorecard, that is finance, customer, internal business process, learning and growth. This method overcomes the limitation of traditional evaluation methods based on financial indexes, so it is a scientific method to measure the performance of construction enterprise.
作者 王健 曹杰
出处 《建筑经济》 北大核心 2005年第7期38-42,共5页 Construction Economy
关键词 建筑企业 平衡记分卡(BSC) 绩效评价 construction enterprise balanced scorecard (BSC) performance evaluation
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  • 1Marlys gascho Lipe and Steven E. Saltcrio, The Balanced Scorecard: Judgmental Effects of Commonand Unique Performance Measures, The Accounting Review July, 2000. 被引量:1
  • 2Anthony Atkinson and Marc Epstein, Measure for Measure, CMA Management September, 2000. 被引量:1
  • 3彼得·圣吉著,郭进隆译.《第五项修炼—学习型组织的艺术与实务》.上海:上海三联书店,2001年版. 被引量:1
  • 4理查得L.达夫特著,李维安等译..《组织理论与设计精要》..北京:机械工业出版社,,1999年版.... 被引量:1
  • 5Robert S. Kaplan and David P. Nolrton, Using The Balanced Scorecard as a Strategic Management System, Harvard Business Review, January/February, 1996. 被引量:1
  • 6Robert S. Kaplan and David P. Norton, The Strategy-focused Organization, HR Magazine November, 2000. 被引量:1
  • 7Peter Clark, Keeping Score, Accountancy Ireland June, 2000. 被引量:1
  • 8Marc J. Epstein and Jean Francois Manzon, Translating Strategy into Action, Management Accounting August, 1997. 被引量:1
  • 9Atkinson, Anthony and Epstein, Marc, Measure for Measure, CMA Management September, 2000. 被引量:1
  • 10Peter Clark and Fred Tyler, Implementing A Balanced Scorecard: An Irish Example, IBAR Vol:20,Iss: 2, Date: 2000. 被引量:1

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