基于价值链的企业业绩评价探讨.doc

基于价值链的企业业绩评价探讨 摘要：目前,随着全球性竞争的加剧,现代企业的发展面临全方位挑战。这种竞争环境要求企业设计合理的业绩评价体系,以提升自身的竞争优势。传统的业绩评价体系存在着短视近利、不重视非财务因素等弊端。而随着信息技术的高度发达,已有越来越多的企业发现实施价值链业务模式能够不断增加企业价值,这是企业获得价值最大化的有效途径,也是企业提高综合竞争能力的重要手段。于是价值链理论应运而生。价值链理论首先由管理大师迈克尔·波特在《竞争优势》一书中提出,价值链理论被运用在管理的很多方面,为企业的竞争优势提供了理论依据。价值链理论也为研究业绩评价体系提供了一个新的视角。然而,什么样的价值链才是有效的,具有竞争力的,这就需要有相应的评价体系,使企业能够了解价值链的实施状况,并分析问题所在,从而进行改进,促进评价体系的完善。 关键词：价值链； 业绩评价； 指标  Based on the Value Chain to Explore the Evaluation of Enterprise Performance Abstract：At present, as global competition intensifies, the development of modern enterprise challenge facing all directions. Competitive business environment requires that the design of a reasonable performance evaluation system to enhance their competitive advantage. Traditional performance evaluation system for the existence of short-sighted near Lee, do not attach importance to the drawbacks of non-financial factors. First, the theoretical value chain management ? Master Michael Porter in the competitive advantage in his book suggested that the value chain theory was used in many aspects of management, competitive advantage for enterprises to provide a theoretical basis. Value chain theory to study the performance evaluation system provides a new perspective. With a highly developed information technology, more and more enterprises have found that the implementation of value chain business model to increase enterprise value, which is to maximize the value of enterprises an effective way to increase the overall competitiveness of enterprises is also an important means of capacity. However, what kind of value chain is an effective, competitive, and this requires a corresponding evaluation system enables enterprises to understand the status of implementation of the value chain and to analyze the problem, thereby improving the evaluation system to promote sound. Key words: value chain， performance evaluation， indicators 目 录 引言 1 一 、企业业绩评价体系的现状及问题 2 （一）以传统财务指标为基础的业绩评价体系 2 （二）以平衡记分卡为基础的业绩评价体系 2 （三）以EVA