利用平衡計分卡、EVA、作業(yè)成本法構(gòu)建企業(yè)業(yè)績評價體系研究.pdf

1、北京交通大學碩士學位論文利用平衡計分卡、EVA、作業(yè)成本法構(gòu)建企業(yè)業(yè)績評價體系研究姓名：李秀河申請學位級別：碩士專業(yè)：會計學指導教師：孫賀捷20050301AbsttactAbstractAseriesofperfoITaailceevaluationsystemforcorporationhavecomeintobeingsuccessivelyinourcountryHoweversuchperfomanceevaluationsy

2、stemsallhaveserouslimitationsThethesishasbuiltaperformanceevaluationsystemforcorporationinordertomakeupsuchlimitations耶1ethesisexpatiatesonthethFeetheories：BSCEVAandABCThenthethesisdiscussesthepossibilityofcreatingaperfo

3、rmanceevaluationsystemforcorporationwiththethreetheoriesConsideringcomprehensivelyfinancialindexesandnon—financialoneswhichinfluencebusinessperformance，thethesissetupanewbusinessperformanceevaluationsystemandevaluatethew

4、eightofindexeswiththetheoryofinformationentropy，whichmakebusinessperforationevaluationrationalandSCientifieThepaperconsistsofficechaptersChapterIThroughdiscussingthedevelopmentstatusandanalyzingthelimitationsofbusinesspe

5、rformanceevaluationinchinaandforei匭countries，thearticlepointsoutthenecessityofbuildinganewbusinessperformanceevaluationandbringforththeresearchpointChapterIIThepaperexplainsthethreetheoriesofBSC，EVAandABCanddiscusshowtoc

6、ombinethethreetheOriestobuildabusinessperformanceevaluationsystemChapterlIITl磚thesissetsupasystemtoevaluatebusinessperformance，andespeciallythepaperdiscussesfourlayersevaluationindexesChapterIV啊1epaperdesignstheevaluatio

7、nmodelChapterVAboutthewritingofbusinessperformanceevaluationreporterBesides，theconclusionsandprogeniesofthepaperarelistedintheendAtthesaEaetimesthereareSOmanyquestionsneedingsettlingwhichareoutoftherangeofthewritersabili