基于经济增加值的企业绩效评价研究.docVIP

基于经济增加值的企业 绩效评价研究 RESEARCH ON PERFORMANCE EVALUATION OF MEDIUM AND SMALL SIZED HOTEL BASED ON ECONOMIC VALUE ADDED 摘 要 随着经济信息时代的来临，企业的内部经营环境和外部环境发生了巨大的变化。我国中小型饭店要想在激烈的竞争中生存下去，就必须建立起一个能准确反映其经济信息和战略导向的业绩评价体系，来不断修正其经营管理措施，正确引导经营者的行为。但是传统的业绩评价方法已经无法反映中小型饭店的实际业绩和战略竞争能力，我国中小型饭店业绩评价方法亟待进行改革。 经济增加值方法的引入虽然有国外的成功经验可借鉴，但具体实施还必须紧密结合我国中小型饭店的实际。本文在对传统业绩评价方法局限性和经济增加值的优势进行对比的情况下，着重对构建基于经济增加值的中小型饭店业绩评价体系进行研究。由于经济增加值评价方法以财务评价为主要手段，在非财务评价方面尚未建立起一套科学完整和行之有效的方法，本文还引入了平衡计分卡，将平衡计分卡的非财务指标与经济增加值相结合，构建经济增加值综合计分卡，以完善经济增加值评价体系。 关键词：业绩评价；经济增加值；企业 Abstract In today,s information era, the internal and external surroundings of the hotel have undergone great changes. If the medium and small sized hotels want to survive in severe competition, they must establish a performance evaluation system that can reflect accurately the economic information and strategic direction to correct the measures of management and guide manager,s behavior correctly. The traditional performance evaluation methods can not reflect the medium and small sized hotels, actual performance and strategic competition abilities. So, it is necessary to reform the traditional methods. Though there is successful practical experience in foreign countries for the introduction of Economic Value Added, it should be combined with the realities of the medium and small sized hotels. This paper researches the limitation of the traditional performance evaluation methods, the advantages of Economic Value Added and constructs the performance evaluation system based on Economic Value Added. Economic Value Added method use financial indicator as the major method, a scientific and effective method has not been built so far in non-financial evaluation. This paper introduces Balanced Scorecard and combines the non-financial indicators of Balanced Scorecard with Economic Value Added. It wants to build Economic Value Added and Balanced Scorecard performance evaluation in order to perfect Economic Value Added performance evaluation system. This pap