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基于平衡计分卡的供应链战略联盟绩效评价指标的设计 被引量:2

The Design of a Performance Evaluation Index System for Strategic Supply Chain Alliances Based on Balanced Score Card
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摘要 现代供应链战略联盟是供应链节点上各个企业充分利用各自核心竞争优势相互合作来提高企业自身的竞争优势,实现整个价值链增值最大化的企业战略联盟。为了确保供应链战略联盟中的各个企业能够合理有效的分配利益以及获得利益最大化,就要加强供应链战略联盟的绩效评价。利用平衡计分卡这一工具,从联盟系统指标、客户指标、财务指标、业务流程指标和创新与发展指标等维度设计相应的评价指标,应遵循系统性原则、科学性原则、可操作性原则、战略导向性原则;能够适度反映企业战略思维和经营策略。 A Modern supply chain alliance, the strategic enterprise alliance to maximize a value chain, is organized by enterprises at the same link of the chain to increase their competitiveness through cooperating with each other's core competitive advantages. In order to en- sure the proper and effective distribution and maximizing the interests of every enterprise in the alliance, it is necessary to enhance the performance evaluation of the alliance. A balanced scorecard is a suitable measuring instrument in reflecting an enterprise's strategic thinking and business strategy when it is used to design relative assessment indexes in terms of system index, customer index, financial in- dex, business process index, and innovation and development index while complying with a systematic, scientific, operable, and strate- gy-oriented principle.
作者 徐晶 吕宗航
出处 《商业经济》 2013年第2期87-88,101,共3页 Business & Economy
关键词 供应链 战略联盟 平衡计分卡 绩效评价 a supply chain, strategic alliances, a balanced scorecard, performance evaluation
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