摘要
EVA综合平衡记分卡(BSC)就是将平衡记分卡在企业长期战略中的作用和EVA评价系统的导向作用相结合,利用BSC将公司的战略转化为具体的、可接受的目标,以EVA指标来检验企业战略或使命。本文将探讨如何将EVA和BSC合为一个综合的绩效评价体系,使EVA作为BSC财务维度的评估指标,从而克服各自的局限性,发挥最大效益,实现企业价值最大化目标。
EVA united BSC is to combine the functiong of the BSC taking effect in the company long-term strategy and the EVA taking directional effect in the evaluation system,convert company strategic into concrete and acceptable target by making use of BSC,and examine enterprise strategy or mission by EVA.This text will discuss how to combine EVA an BSC in a comprehensive performance evaluation system by making EVA as a finance evaluating indicator,intend to overcome respective limitation,exert maximum effective and achieve the objective of maximum enterprise value.
出处
《舰船科学技术》
2011年第8期197-199,共3页
Ship Science and Technology
