摘要
传统的以财务指标评价饭店企业经营绩效的做法存在诸多弊端。针对这种情况,本文根据平衡计分卡的核心理念,结合饭店企业的特点,从财务指标、客户维度、内部流程以及学习与成长4个方面提出了评价饭店企业经营绩效的指标体系,以期能对饭店企业的经营绩效评价提供有益的帮助。
Traditional financial indices have many disadvantages in assessing the management performance of hotel enterprises. In order to solve the problem, this paper set up the indices system for hotel enterprises from finance, customers, internal business progress, learning and growth based on the theory of balanced scorecard, as well as the specific circumstances of hotel enterprises.
出处
《北京第二外国语学院学报》
2006年第9期38-41,37,共5页
Journal of Beijing International Studies University
关键词
饭店企业
经营绩效评价
平衡计分卡
hotel enterprises
management performance evaluation
balanced scorecard
