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成本管理理论的发展和平衡计分卡作为绩效评价和战略管理工具在实践中的逐步完善,推动了成本管理绩效评价的研究。本文提出一种新的业绩评价思路:在成本管理的战略层,使用平衡计分卡寻求成本管理的成功因素(CSF);而在成本管理的作业层,从管理决策导向因素出发确定业绩评价指标,进而综合确定关键绩效指标(KPI)。
The development of cost management theory and balanced scorecard, as performance evaluation and strategic management tools, have been gradually perfected in practice and promoted the research on cost management performance evaluation. This paper presents a new performance evaluation ideas: the strategic level of cost management, the use of balanced scorecard to seek the success of cost management (CSF); and cost management layer, starting from the management decision-making to determine the performance evaluation indicators , And then determine the key performance indicators (KPIs).