KPI 平衡计分卡和EVA绩效评估体系(中英文).docVIP

Company Performance Indicators: How to Measure the Performance of a Company By Professor H.S. Shafa Burwell Endowed Chair of Int’l Management Oklahoma City University First International Conference on KPI Beijing, China May 22nd, 2002 Company, Strategy and Performance 公司、战略及其绩效 ●A Company is an Association of Productive Assets (including People who come together to obtain Economic Advantages ●Strategy is a Pattern of Asset or Resource Allocation that enables Companies to maintain or improve their Performance ●Performance of a company can be measured in different ways Different Approaches to Measuring Performance 衡量绩效的不同方式 ●Firm’s Survival As a Measure of Performance (Altman’s Z-Score ●Tobin’s Q ●Accounting Measures of Performance (Financial Ratios ●Multiple Stakeholders view of Performance ●Balanced Scorecard ●Present Value Measures of Performance ●EVA and MVA Most Commonly Used Key Performance Indicators 最常用的关键业绩指标 ●Financial Indicators 财务指标 ●Process Indicators 过程指标 ●Customer Indicators 顾客指标 ●Learning and Growth Indicators 学习与创新指标 Financial Ratios represent an attempt to standardize financial information in order to facilitate meaningful comparisons over time (time series and between firms or firm to industry (cross section. 不同的公司之间或不同的时间段内使用规范的财务信息进行有意义的比较。 The business is a storehouse of resources (i.e. assets on the balance sheet which it converts to profit through production and then sales (reported on the income statement. 企业可以看作是资源的储备库(如资产负债表中的资产通过生产和销售转化为利润(反应在损益表中What are Financial Ratios? 什么是财务比率?How do Ratios Relate to Business Activity?财务比率怎样与业务活动相关联? 什么是四种形式的财务比率? Liquidity Ratios 流动比率 Efficiency Ratios 效率比率 Leverage Ratios 杠杆比率 Profitability Ratios 获利能力比率 用流动性比率来衡量什么? Measure the ability of a firm to meet its short term financial obligations. 衡量一个企业达到其短期财务目标的能力。What are the Liquidity Ratios? 什么是流动性比率? Current Ratio 流动比率 Acid Test Ratio 酸性测试比率 用效率比率来衡量什么? Measure how effectively the firm is using its resources to generate sales. 衡量企业如何有效地使用其资源来实现销售What