摘要
作业成本计算、平衡记分卡和经济增加值是一套帮助企业适应动态和复杂竞争环境的有力管理工具。ABC正确地计量了作业、产品和客户的成本,揭示了驱动产品和客户成本的动因;平衡记分卡引入财务和非财务计量指标,揭示出企业收入驱动的动因,有助于企业协调长期目标和短期目标冲突;EVA提供单一的价值计量指标,正确地展示了企业经营活动的成果,促进企业的价值创造。同时,它们又是相互补充、彼此完善的,构成了统一的管理框架体系。对它们综合运筹,协调把握,有利于企业长期业绩的提升和股东财富的最大化。
Activity Based Costing,Balanced Scorecard and Economic Value Added are powerful management tools in current dynamic and competitive market circumstance.ABC correctly measures the costs of the activities, products and service for customers,detailedly presents information about resource consumption and occupancy, and perceives cost drivers from products and customers;the Balanced Scorecard uses financial and non-financial measurements ,seek out company＇s revenue drivers so as to balance conflicts between long-term and short-term objectives;EVA presents single performance measurement,advances value creation by clearing up blurring and complicated objectives.Meanwhile,they are complementary,constituting the total management framework.Effective harmonizing and coordinating them can help increase company＇s performance and stockholders＇wealth.
出处
《黄山学院学报》
2006年第6期94-97,共4页
Journal of Huangshan University
