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一、应运而出的平衡计分牌 业绩评价系统是公司内部管理系统的核心,它既是公司高级经理人员了解企业经营状况的一个重要来源,也是激励经理人员和普通雇员的重要手段。在工业经济时代,传统的财务会计指标如投资回报率(ROI)和每股盈利(EPS)能够比较好地反映公司经营的状况。随着知识经济的发展,不断改进和创新成为公司经营优势的基本来源,而这方面
First, the balanced scoreboard should be shipped out The performance evaluation system is the core of the company’s internal management system, it is not only an important source of the company’s senior managers to understand the business status of the company, but also an important means to motivate managers and employees. In the era of industrial economy, traditional financial accounting indicators such as return on investment (ROI) and earnings per share (EPS) can better reflect the company’s operating conditions. With the development of a knowledge-based economy, continuous improvement and innovation have become the basic source of corporate operating advantages.