西方企业经营绩效评价

<正> 90年代初期,欧美各大公司发现传统的财务经营绩效衡量指标与方法是妨碍企业长期发展的重要原因。为解决这一问题,许多公司采用“经营绩效平衡表”,以代替传统的“净利润”或“投资报酬表”绩效衡量办法。 一、“经营绩效平衡表”的涵义及主要指标内容     

基于BSC的企业绩效评估方法综述

BSC(平衡计分卡)是一种战略管理工具,它把组织的战略和一整套的衡量指标联系起来,从而使企业战略得以有效实施。它改进了传统绩效评估仅限于评价财务指标的不足,用财务指标、客户指标、内部流程指标和学习与成长指标四个方面衡量和评价企业绩效。本文总结了BSC评估方法的不断发展和国内外对于平衡计分卡研究的主要的方向。     

企业财务绩效评价方法研究

<正>通过规范、客观、科学、有效的财务绩效衡量方法,企业管理人员可对当前企业真实的经营状态予以掌握,进而能够更精准地判断企业的发展状况,更加有利于企业的可持续性发展。本文通过对企业财务绩效评价的必要性、企业财务绩效评价体系的组成内容、杜邦分析法与EVA分析法相结合的企业财务绩效综合评价方法的阐述和探讨,得出结论:在以四大财务绩效基础指标为基础来综合剖析企业财务情况的基础之上,更要综合运用EVA分析法与杜邦分析法,唯有如此,方可让企业财务绩效情况在最大程度上得以公正评价。     

基于BSC的企业经营导向绩效管理探析

企业绩效管理是战略目标实现的关键,一个合理有效的业绩评价体系必不可少。BSC平衡计分卡结合财务和非财务指标、内部和外部指标、综合长短期目标的综合考核方式。下面就BSC指标体系讨论以经营为导向的绩效管理模式。     

基于EVA的宇通客车财务绩效评价研究

随着国家“双碳”目标和交通强国建设的深入实施,汽车行业新能源化、智能化已成大势所趋,机遇与挑战并存。随着新能源补贴政策退坡,客车市场逐渐回归理性。企业需要加大研发投入,提高财务绩效,才能在激烈的市场竞争中立于不败之地。文章以客车制造行业的宇通客车为研究对象,提出以经济增加值（EVA）为财务绩效评价指标,并与传统财务指标对比,将以利润为导向的绩效评价转向以价值为导向,并提出改进宇通客车财务绩效的建议,以提升应用EVA进行财务绩效评价的效果。     

企业经营绩效评价与分析

随着社会的进步以及经济的迅猛发展,我国信息技术水平获得快速提升,企业经营绩效评价体系逐步趋于完善。然而,相较于西方发达国家而言,目前我国的企业经营绩效评估体系一直处于较为单纯的财务指标这一层面,优化改善企业经营绩效评价已然成为社会各界广泛关注的问题,亟待解决。在此,本文将针对企业经营绩效评价与未来研究展望进行简要探讨。     

铁路建筑施工企业绩效评价及应用

本文分析了铁路建筑施工企业绩效评价的现状和局限性,对国际通行的绩效评价方法做了比较分析,选择基于平衡计分卡(BSC)基础上的关键绩效评价指标(KPI)的方法来构建评价体系,从财务、顾客、内部流程、学习与创新成长四个维度着手,在每个维度选择最能反映铁路建筑施工企业实际特点的26个具体KPI指标,列出了具体的算法,并给出了利用层次分析法对绩效评价开展量化研究的详细方法,以提高绩效评价的科学性、有效性。     

基于复相关系数法的公司绩效评价实证研究

国内比较有影响的企业绩效评价方案 ,一是中国诚信证券评估有限公司与《中国证券报》联合每年进行的深沪两市上市公司经营绩效综合评价所采用的评价方案 ,二是在国内证券界有相当影响力的《上市公司》杂志从1999年开始进行的“沪市50强上市公司”评选活动所采用的评价方案 ,三是财政部等4部委联合颁布的企业绩效评价方案。这些评价方案存在的一个较突出的问题是给定的指标之间缺乏独立性。从绩效的评价方法来看 ,综合评价法实质上是一种加权合成 ,它要求各种评价指标之间是相互独立的。然而 ,评价体系中财务指标之间的相关性较强 (这里的相…     

基于过程的企业电子商务绩效评价模型

提出企业电子商务绩效评价是基于价值创造过程的动态评价,依据企业资源观（RBV）,从战略构建、资源分析、能力评估和绩效测量四个维度之间的因果作用关系构建电子商务绩效评价模型,采用结构方程验证模型的结构合理性和关联效应。基于模型建立了电子商务绩效评价指标体系,实现对价值产生的中间过程因素和关联作用关系的综合评价,通过我国75家制造企业电子商务绩效的实际测评,验证评价指标体系的可行性和有效性。     

浙江民间借贷公司绩效评价机制调研

浙江省小额信贷公司实际运营状况,设计在贷款规模、管理效率、财务持续、逾期还款率和社会影响这五个方面,尽可能选取合理的衡量小额信贷公司绩效五个指标,建立起小额信贷公司绩效评价体系,全面多方位的衡量浙江省小额信贷公司绩效。     

Strategic performance measurement in a healthcare organisation: A multiple criteria approach based on balanced scorecard

The Balanced Scorecard (BSC) methodology focuses on major critical issues of modern business organisations: the effective measurement of corporate performance and the evaluation of the successful implementation of corporate strategy. Despite the increased adoption of the BSC methodology by numerous business organisations during the last decade, limited case studies concern non-profit organisations (e.g. public sector, educational institutions, healthcare organisations, etc.). The main aim of this study is to present the development of a performance measurement system for public health care organisations, in the context of BSC methodology. The proposed approach considers the distinguished characteristics of the aforementioned sector (e.g. lack of competition, social character of organisations, etc.). The proposed measurement system contains the most important financial performance indicators, as well as non-financial performance indicators that are able to examine the quality of the provided services, the satisfaction of internal and external customers, the self-improvement system of the organisation and the ability of the organisation to adapt and change. These indicators play the role of Key Performance Indicators (KPIs), in the context of BSC methodology. The presented analysis is based on a MCDA approach, where the UTASTAR method is used in order to aggregate the marginal performance of KPIs. This approach is able to take into account the preferences of the management of the organisation regarding the achievement of the defined strategic objectives. The main results of the proposed approach refer to the evaluation of the overall scores for each one of the main dimensions of the BSC methodology (i.e. financial, customer, internal business process, and innovation-learning). These results are able to help the organisation to evaluate and revise its strategy, and generally to adopt modern management approaches in every day practise.     

Integrating the Data Envelopment Analysis and the Balanced Scorecard approaches for enhanced performance assessment

This article presents the development of a conceptual framework which aims to assess Decision Making Units (DMUs) from multiple perspectives. The proposed conceptual framework combines the Balanced Scorecard (BSC) method with the non-parametric technique known as Data Envelopment Analysis (DEA) by using various interconnected models which try to encapsulate four perspectives of performance (financial, customers, internal processes, learning and growth).The practical relevance of the conceptual model has been tested by using it to assess the performance of DMUs in a multinational company which operates in two business areas. Various models were developed with the collaboration of the directors of the company in order to conceive an appropriate and consensual framework, which may provide useful information for the company. The application of the conceptual framework provides structured information regarding the performance of each DMU (from multiple perspectives) and ways to improve it. By integrating the BSC and the DEA approaches this research helps to identify where there is room for improving organisational performance and points out opportunities for reciprocal learning between DMUs. In doing so, this article provides a set of recommendations relating to the successful application of DEA and its integration with the BSC, in order to promote a continuous learning process and to bring about improvements in performance.     

政策性负担与企业的预算软约束:来自中国的实证研究

社会主义经济中的国有企业一旦发生亏损,政府常常要追加投资、增加贷款、减少税收、并提供财政补贴,这种现象被亚诺什·科尔奈(Kornai,1986)称为“预算软约束”。究竟是什么原因导致了预算软约束的存在,是理论界争论的热点问题之一。本文分析了预算软约束现象的根源。我们认为是政策性负担而不是所有制归属导致了此现象。本文的目的在于用中国工业企业的统计资料来检验政策性负担对预算软约束的影响,以及其他竞争性理论观点的正确性和可靠性。我们的假说得到了经验证据的支持。     

Performance Effects of Using the Balanced Scorecard: A Note on the Dutch Experience

This article aims to contribute to understanding how to use the Balanced Scorecard (BSC) effectively. The BSC lends itself to various interpretations. This article explores how the way in which the BSC is used affects performance. Empirical evidence from Dutch firms suggests BSC use will not automatically improve company performance, but that the manner of its use matters: BSC use that complements corporate strategy positively influences company performance, while BSC use that is not related to the strategy may decrease it. We discuss the findings and offer managers guidance for optimal use of the BSC.     

Implementing the Balanced Scorecard in Greece: A Software Firm’s Experience

The Balanced Scorecard (BSC) is a relatively new approach to strategic management and performance measurement and control, which has generated substantial interest in the academic and industrial communities. This paper presents the experience from the implementation of a specific BSC model at a large software development company in Greece. The study illustrates and evaluates the main obstacles and shortcomings, as well as the critical success factors that characterise such BSC projects, while offering managerial insights and guidelines for similar implementations.     

基于证据推理的平衡计分卡及其在绩效评估中的应用

运用传统平衡计分卡进行绩效评估时,难以处理各种不确定评价。基于此,文章提出了基于证据推理的平衡计分卡框架,构建了一个具有多种评价集的多级分布式评价模型,依据基于规则的转换技术实现不同识别框架下评价的统一,运用解析算法对多级评价指标上的不确定评价进行有效合成,根据合成结果制定效用准则或最大等级准则进行绩效评估。将基于证据推理的平衡计分卡体系应用于江航公司敏感元件事业部的绩效评估,体现研究的有效性与合理性。     

Stakeholder value disclosures: anchoring on primacy and importance of financial and nonfinancial performance measures

In the growing debate about stakeholder values, there has been little discussion about information overload or whether the requested disclosures can be effectively used. Stakeholder advocates call for complicated and massive environmental and related social disclosures while not considering how information overload might affect the discourse about corporate performance. Stakeholders, including shareholders, plead for more transparency in financial statements, management discussion and analysis (MDA), and other corporate disclosures. As we know, shareholders and boards of directors are most concerned with the ‘Holy Trinity’ of earnings per share, dividends and market value changes. We believe that managers and stakeholders involved in performance evaluations have multiple interests that extend beyond traditional shareholder value measures. We note that the Balanced Scorecard (BSC) was developed as one tool to reflect and communicate these multiple measures. We test how managers use (or ignore) multiple performance measures and we posit that stakeholders will face many of the same constraints when using and processing multiple disclosures including Corporate Social Reports (CSR), environmental, or similar disclosures. While we do not directly test a wide variety of stakeholder disclosures, we examine eight (four for a single subject) shareholder values (financial measures) and four stakeholder values (nonfinancial measures). The eight measures included in our research instruments serve as proxies for the multiple concerns that might be of interest to many stakeholders. Note that stakeholders are likely to be extremely interested in nonfinancial performance measures, while many shareholders will likely concentrate on financial performance measures. Field research has reported managers tend to favor financial measures while discounting or ignoring nonfinancial measures when evaluating subordinates, making it difficult to align performance evaluations and incentives with corporate strategies (Ittner et al. Account Rev 78:725–758, 2003). In this study, we find the relative weights managers place on financial and nonfinancial performance measures are influenced by both (1) presentation order and (2) the relative importance of specific measures. When financial measures are presented first, the manager who performs better on financial measures is rated higher than the manager who performs better on nonfinancial measures. However, when nonfinancial measures are presented first, managers who excel on nonfinancial measures are rated higher. Reports that include financial measures that are relatively more (less) important also produce higher (lower) ratings for the manager who excels on financial measures. Thus, the relative weights that superiors place on financial and nonfinancial measures in evaluating corporate managers’ performance are substantially anchored both by the order in which measures are presented as well as by the importance of the specific performance measures employed. Other stakeholder disclosures are likely to be similarly anchored, perhaps biased, by primacy and a priori importance rankings.     

基于BSC和EVA整合战略管理的应用研究

战略管理是企业成功的关键所在。目前企业战略管理面临的一个最大问题是精心制定的战略无法得到有效的实施。本文引入平衡记分卡与经济增加值两个互补性很强的管理工具,运用层次分析法将其整合为公司全面的战略管理框架及其评价体系,以推动企业战略的成功实施。     

R&D project evaluation: An integrated DEA and balanced scorecard approach

We present and demonstrate a multi-criteria approach for evaluating R&D projects in different stages of their life cycle. Our approach integrates the balanced scorecard (BSC) and data envelopment analysis (DEA) and develops an extended DEA model. The input and output measures for the integrated DEA–BSC model are grouped in “cards” which are associated with a “BSC for R&D projects”. The BSC is embedded in the DEA model through a hierarchical structure of constraints that reflect the BSC balance considerations. We illustrate the proposed approach with a case study involving an industrial research laboratory that selects and executes dozens of R&D projects every year.     

Corporate financial performance and occupational stress

Although a great deal of research has been carried out in the occupational stress field, little work has focused on the link between corporate financial performance and corporate culture on individual stress. The sample comprised senior marketing managers working in 14 electronics companies selected on the basis of their recent profit/loss performance. It was found that corporate financial performance and culture variables were more strongly associated with many of the felt stresses than were the individual and role-related predictors.