企业绩效评价

本书在总结归纳企绩效评价理论与实践的基础上，试图构建一个系统、有效的绩效评价系统。本书内容分为五部分：第一部分为概论部分，主要介绍企业绩效评价的发展与趋势，认识绩效评价的动因和作用；第二部分为企业绩效评价理论框架部分，界定绩效与绩效评价的关键概念，构建对绩效评价具有直接或间接影响的经济学和管理学理论所组成的绩效评价理论框架；第三和第四部分是本书的重中之重，分别详细论述了企业绩效评价指标体系的设计内容和优化过程，并具体介绍企业绩效评价的主要方法；第五部分通过具体的实例演示，运用不同方法进行不同类型企业的绩效评价。

Contents Chapter 1 Overview / 001 1 . 1 C ognition on E nterprises / 001 1 . 1 . 1 Evolution of Enterprises / 001 1 . 1 . 2 Purpose of an Enterprise / 005 1 . 2 E mergence and Evolution of Enterprise Performance Evaluation / 007 1 . 2 . 1 Motivation of Enterprise Performance Evaluation / 007 1 . 2 . 2 Evolution of Enterprise Performance Evaluation / 007 1 . 3 Trend and Prospect of Enterprise Performance Evaluation Development / 011 1 . 3 . 1 Trend of Enterprise Performance Evaluation Development / 011 1 . 3 . 2 Future of Enterprise Performance Evaluation / 015 Chapter 2 Theoretical Framework for Enterprise Performance Evaluation / 017 2. 1 C ognition on E nterprise Performance / 017 2 . 1 . 1 Connotation of Performance / 017 2 . 1 . 2 Characteristics of Performance / 019 2. 2 Overview of Enterprise Performance Evaluation / 020 2 . 2 . 1 Connotation of Evaluation / 020 2 . 2 . 2 Connotation of Enterprise Performance Evaluation / 021 2 . 2 . 3 Elements of Enterprise Performance Evaluation / 021 2 . 2 . 4 Process of Enterprise Performance Evaluation / 024 2 . 2 . 5 Functions of Enterprise Performance Evaluation / 026 2. 3 Theoretical Basis of Enterprise Performance Evaluation / 027 2 . 3 . 1 Economic Basis / 027 2 . 3 . 2 Fundamentals of Management / 030 2 . 3 . 3 Framework for Multidimensional Theoretical Analysis / 033 Chapter 3 Development of Enterprise Performance Evaluation Indicators / 035 3 . 1 Overview of Enterprise Performance Evaluation Indicators / 035 3 . 1 . 1 Characteristics of Enterprise Performance Evaluation Indicators / 035 3 . 1 . 2 Types of Enterprise Performance Evaluation Indicators / 036 3 . 2 Design of Enterprise Performance Evaluation Indicators / 037 3 . 2 . 1 Design Principles of Enterprise Performance Evaluation Indicators / 037 3 . 2 . 2 Design Process of Enterprise Performance Evaluation Indicators / 039 3 . 2 . 3 Selection of Enterprise Performance Evaluation Indicators / 043 3 . 3 Non-dimensionalization of Enterprise Performance Evaluation Indicators / 056 3 . 3 . 1 Quantification of Qualitative Indicators / 056 3 . 3 . 2 Non -dimensionalization of Quantitative Indicators / 057 3 .4 C ommon P roblems of Enterprise Performance Evaluation Indicators / 060 Chapter 4 Selection of Enterprise Performance Evaluation Methods / 062 4 . 1 Overview of Enterprise Performance Evaluation Methods / 062 4 . 1 . 1 Characteristics of Enterprise Performance Evaluation Methods / 062 4 . 1 . 2 Division of Enterprise Performance Evaluation Methods / 063 4 . 2 Special Methods of Enterprise Performance Evaluation / 064 4 . 2 . 1 Evaluation Method of Financial Model / 064 4 . 2 . 2 Evaluation Method of Value Model / 067 4 . 2 . 3 Evaluation Method of Balanced Model / 071 4 . 2 . 4 Evaluation Method of Efficacy Coefficient / 075 4 . 3 General Methods of Enterprise Performance Evaluation / 078 4 . 3 . 1 Factor Analysis / 078 4 . 3 . 2 Analytic Hierarchy Process / 080 4 . 3 . 3 Fuzzy Evaluation Method / 082 4 . 3 . 4 Entropy Method / 084 Chapter 5 Operation Cases of Enterprise Performance Evaluation System / 088 5 . 1 Performance Evaluation of Construction E nterprise M Based on EVA / 088 5 . 1 . 1 Profile of Enterprise M / 088 5 . 1 . 2 Status Quo of Performance Evaluation of Enterprise M / 089 5 . 1 . 3 Problems in Current Performance Evaluation of Enterprise M / 096 5 . 1 . 4 Application of Performance Evaluation System Based on EVA for Enterprise M / 097 5 . 1 . 5 Problems and Relevant Suggestions for EVA Performance Evaluation in Construction Enterprises / 112 5 . 2 Performance Evaluation of Home Appliance Enterprise N Based on Balanced Scorecard / 116 5 . 2 . 1 Basic Situation of Enterprise N / 116 5 . 2 . 2 Status Quo of Performance Evaluation of Enterprise N / 117 5 . 2 . 3 Problems in the Current Performance Evaluation of Enterprise N / 122 5 . 2 . 4 Application of Performance Evaluation System Based on BSC for Enterprise N / 123 5 . 2 . 5 Suggestions for Improving Performance Evaluation of Enterprise N / 142 5 . 3 Performance Evaluation of Machinery Manufacturing E nterprise L Based on E ntropy Method / 144 5 . 3 . 1 Profile of Enterprise L / 144 5 . 3 . 2 Problems in the Current Performance Evaluation of Enterprise L / 144 5 . 3 . 3 Construction of a Green Supply Chain Performance Evaluation Indicator System for Enterprise L / 146 5 . 3 . 4 Application of the Green Supply Chain Performance Evaluation Indicator System for Enterprise L / 165 5 . 3 . 5 Suggestions for Improving the Green Supply Chain Performance Evaluation for Enterprise L / 178 References / 180