| 基于企业不同发展阶段业绩评价体系的构建 |
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| 引用本文： | 周新连,袁太芳.基于企业不同发展阶段业绩评价体系的构建[J].赣南师范学院学报,2014(6):113-116. |
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| 作者姓名： | 周新连 袁太芳 |
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| 作者单位： | 赣南师范学院商学院,江西赣州,341000 |
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| 摘 要： | 基于平衡计分卡,通过融合杜邦分析法与经济增加值法,构建一个动态的业绩评价体系,使企业可根据自身不同发展阶段的特点,动态选择与企业战略目标相关性最强的评价指标,真实全面地反映企业经营成果.
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| 关 键 词： | 平衡计分卡 杜邦分析法 经济增加值法 企业生命周期 |
Analysis on the Construction of Enterprise Performance Evaluation System Based on Different Development Stage |
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| ZHOU Xinlian,YUAN Taifang.Analysis on the Construction of Enterprise Performance Evaluation System Based on Different Development Stage[J].Journal of Gannan Teachers' College(Social Science(2)),2014(6):113-116. |
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| Authors: | ZHOU Xinlian YUAN Taifang |
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| Institution: | (School of Business, Gannan Normal University, Gaazhou 341000, China) |
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| Abstract: | Based on the Balanced Score Card,fusing the DuPont analysis method and Economic Value Added,this paper analyzes how to build a dynamic performance evaluation system in order to make the enterprise select the evaluation index of the strongest corre.lation with corporate strategic objectives,to reflect the operating results of the enterprise more comprehensively. |
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| Keywords: | the balanced scorecard Dupont analysis method economic value added enterprise life cycle |
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