基于BP神经网络的供应链绩效评价模型

应用平衡计分卡理论为供应链绩效建立平衡计分卡,可以从财务,客户满意度,内部业务流程,学习、成长性四个方面构建供应链绩效评价指标体系。利用BP神经网络建立供应链绩效评价模型,该模型能较好地避免传统方法人为选取权值和相关系数过程中的主观性和不确定性。     

基于平衡记分卡的企业绩效评价体系构建

构建科学合理的企业绩效评价体系对真实客观地反映企业经营业绩、促进企业结构优化具有重要意义。面对多样化的组织形态,过于关注财务指标和内部指标的传统绩效评价体系已不再适用,取而代之的是财务与非财务指标、内部与外部指标相结合的综合绩效评价方法。在文献分析的基础上,建立企业绩效评价体系的基本框架,并在平衡记分卡视角下引入社会贡献度指标进行优化,构建企业绩效评价指标体系,采用层次分析法确定各项评价指标的权重,并以某企业为实例进行计算验证。结果表明,该评价体系适用于中小型工业企业,能够比较全面、客观地反映企业经营业绩。     

关于智力资本测量评估方法的对比研究

目前,越来越多的国内外企业开始关注和重视智力资本,而对于企业智力资本管理的关键在于对智力资本的测量评估,为此,将智力资本的测量评估方法区分为货币计量法和非货币计量法两大类进行对比分析,然后再对同一类型的不同的测量评估方法进行优缺点比较,以确定不同的测量评估方法的适用对象,使智力资本能够在企业管理中发挥更大的作用。     

论"管理会计"的发展

由于全球性竞争的日趋激烈,高新技术的迅猛发展,使得传统管理会计面临着挑战.针对传统管理会计存在的一些问题,提出了管理会计的发展前景是适应新世纪战略管理的需要,实现从传统管理会计向战略管理会计的转变.     

基于BSC的适应性企业战略实施协同效应评价分析

随着市场环境的迅速变化,企业面临着比以往更严峻的考验。如何整合企业内外部资源,发挥组织协同效用,快速响应市场需求成为现代企业发展的又一关注重点。文章从适应行企业战略实施的角度分析了企业内外协同效应的内涵、评价机理、方法等,以期从一定程度上帮助企业实现内外协同运作,达到长久稳定的发展目标。      

平衡计分卡在大连HTY酒店绩效管理中的应用

针对大连HTY酒店绩效管理问题,运用平衡计分卡评价工具,分析了大连HTY酒店的关键成功要素,在财务、客户、内部流程和学习成长四个层面构建了酒店的绩效管理体系。研究结果可以提升大连HTY酒店绩效管理的有效性。     

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.     

基于平衡计分卡的国有科技型企业绩效评价研究

我国企业虽然在绩效评价方面已取得了一些初步成果,但仍存在许多问题。而国有科技型企业的绩效评价研究至今仍是空白。文章针对国有科技型企业的特征,将平衡计分卡应用于科技型企业,从财务、客户、内部流程及学习与成长四个维度对国有科技型企业的绩效评价作出初步探讨。     

医院岗位绩效考核平衡计分卡指标的设计

公立医院的社会公益性质要求医院建立一套既突出岗位价值与贡献和工作效率，又避免以追求创收为目的、经济指标为主的岗位薪酬考核体系。综合运用现代人力资源理论和管理科学理论、结合我国公立医院薪酬体系的现状，设计一套系统、科学有效的按岗取酬、按服务质量和工作效率取酬的岗位考核平衡计分卡指标。运用双层规划法将业务部门的指标考核联系到职能部门，应用层次分析法辅助确认指标权重。