摘要
平衡计分卡是绩效考核的一种有效工具,越来越多的营利性企业青睐于使用平衡计分卡提高企业管理水平。随着经济发展,高校后勤的社会化改革逐渐向经营性转变,食堂经营向企业模式转变,但依然保持服务性第一的特点,非财务指标显得尤为重要。文章引入平衡计分卡作为高校食堂绩效考核的新途径,建立综合评价指标体系,并分析在高校食堂管理中实施需要注意的问题,以达成高校食堂总愿景,即在保证优质服务的基础上完成营利目标。
The balanced score card is a kind of efficient instrument for the performance evaluation. More and more for-profit ventures use the balanced score cards to improve the management level of the ventures. With the economic development, the socialized reform of the university logistics gradually changes into operating. Cafeterias management changes into the enterprise model, but it still keeps the characteristic of service first. So, the non-financial indicator is particularly important. This paper introduces the balanced score card as the new way to evaluate the performance of the cafeterias management in college, establishes a comprehensive evaluation index system and analyzes the problems should pay attention to in the construction of the cafeterias management of college to ensure the profit targets on the basis of the high quality service.
出处
《价值工程》
2014年第34期190-191,共2页
Value Engineering
关键词
高校食堂
平衡计分卡
绩效考核
cafeterias of college
balanced score card
performance evaluation
