文档介绍：摘要
企业绩效评价是资本市场和会计管理中的核心问题。我国先后出台了一系列业绩评价体系,这些评价体系都存在严重的不足。本文针对这些不足进行了研究。本文通过平衡记分卡和作业成本法这两种理论的论述,探讨了将此两种理论相结合以构建企业业绩评价体系的可能性。平衡记分卡和作业成本法是20世纪末同时诞生的两种绩效评价方法。目前有关作业成本法和平衡记分卡在管理中运用的研究,只是单独地对它们进行分析,很少有将两者结合在一起进行对比研究的。
本文首先分析了平衡记分卡战略性业绩测评体系的构成要素,归纳出传统平衡记分卡在企业绩效测评过程中存在的局限性。在此基础上,探求作业成本法与平衡记分卡的统一性,提出平衡记分卡与作业成本法相结合后在企业绩效测评中的优势。本文主要根据作业成本法的理论,设计了基于作业成本法的平衡记分卡架构,并通过一定的案例分析,介绍了改进后的平衡记分卡的具体实施步骤,以更好地为企业管理服务。
关键词:作业成本法;平衡记分卡;有机结合;绩效测评
Abstract
Performance evaluation is the core problem in the capital market and accounting management. China has promulgated a series of performance evaluation system. There are serious deficiencies in the evaluation systems. In this paper, these ings were studied. In this paper, we discussed possibility bining the Balanced Scorecard (BSC) and the activity based costing (ABC) theories to build the enterprise performance evaluation system. BSC and ABC method were two performance evaluation methods that were born in the 20th century. At present, there is just a separate research of using ABC and BSC in the management. Few researches bined the two theories together parative study.
This paper analyzed the elements of the BSC performance measurement system firstly, summarized the existed limitations of the traditional BSC in the process of enterprise performance measurement. On this basis, it explored the unity of the ABC and BSC, and proposed the advantages of bination of BSC and ABC in the enterprise performance measurement. Accorded to the theory of ABC, this paper designed the BSC framework based on ABC, and through some case studies, introduced specific implementation steps of the improved BSC in order to provide a better service for business management.
Key Words:ABC; BSC; combination; performance evaluation
目录
一、引言 1
二、传统平衡记分卡的局限性 1
(一)平衡记分卡构成要素 1
(二)平衡记分卡局限性 2
三、平衡记分卡与作业成本法相结合的优势 3
(一)结合优势 3
(二)结合方法 5
四、构建基于作业成本法的平衡记分卡绩效测评体系 6
(一)评价主体 7
(二)评价的客体 7
(三)评价目的 7
(四)业绩评价指标体系 8
(五)评价标准 12
(六)评价方法 13
(七)评价报告 13
五、基于作业成本法的平衡记分卡的应用策略 1