EVA与BSC融合下电子商务企业业绩评价体系研究.docVIP

PAGE PAGE 33 EVA与BSC融合下电子商务企业业绩评价体系研究 摘要 在我国，电子商务产业是时下新兴的产业，在国民经济当中已经占据了十分重要的地位，它给数千万企业带来市场，同时也解决了数千万劳动力的就业问题。电子商务企业的发展方兴未艾，国家政策给电商企业提供了很多良好的机遇与平台，但同时电商企业的发展和壮大也面临着巨大的挑战。由于借助互联网的力量，商品流通的形式不断变化，电商平台如雨后春笋拔地而起，以阿里巴巴为代表的一大批电商企业不断相互竞争，新旧电商企业不断更替变换，在强大的竞争压力之下，决定企业是否能长期健康发展的因素多种多样，比如提供的商品服务的质量、营销模式、财务管理等等。探讨最适合电子商务企业业绩评价的方法也成为了电商企业对于评价自身以及同行的运营成果、发展潜力、所存在的问题以及如何改进的办法的最需要解决的问题。 本文对比了国内外关于电商企业业绩评价的各种方法，分析出EVA、BSC两大业绩评价法的优势、不足及互补性，结合实际先用问卷形式提取指标建立指标池，提取与EVA相关性最强的指标，再确定与EVA－BSC绩效评价模型指标最相关的权重确定EVA－BSC绩效评价模型，最后结合电商企业进行实际的运用。即通过案例分析结合EVA－BSC整合评价法诠释出最适合电子商务企业业绩评价所需要的指标及方法以便于电商企业在评价业绩时采用较合适的方法。 关键词： EVA ；BSC ；EVA－BSC整合评价法； 电子商务企业 Abstract In our country, the electronic commerce industry is now an emerging industry, it has occupied an important position in the national economy, it not only brings to the tens of millions of enterprise market, but also solves the tens of millions of labor employment problems.In the development of electronic business enterprise, national policy to electric business enterprise provides a lot of good opportunities and platform, but at the same time the electric business development and expansion of enterprises is faced with great challenge. Because of using the power of the Internet, in the form of commodity circulation, changing electric business platform have mushroomed, represented by alibaba, a large number of electric business enterprise compete, electricity companies, old and new replacement transformation unceasingly. Under the strong pressure of competition, to determine whether enterprise can have long-term healthy development is of a variety of factors, such as the quality of the goods and services provided ,marketing model ,Financial management, etc. To explore the most suitable e-commerce enterprise performance evaluation method has become the electricity enterprises to evaluate their own and colleagues operating results Existing problems in the development potential and how to improve the way the most need to solve the problem. About ele