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经营业绩包括两层含义:一是效率,投入与产出的比例关系;二是效果,指目标达到的程度。经营业绩可用于评价过去的经营成果,即企业管理者运用企业资源达到经营目标的具体表现;也可以作为预测未来发展的基础,即企业在制定长期发展计划时,一般要以过去的经营业绩为基础,考虑各种变数,逐步修正未来发展方向即营业计划,尽可能把握未来的发展趋势。因此对企业进行经营业绩评价十分必要。
Business performance includes two meanings: First, the efficiency, input and output ratio; Second, the effect refers to the extent to which the target is achieved. Business performance can be used to evaluate the past results of operations, that is, the specific performance of business managers using business resources to achieve business objectives; can also be used as a basis for predicting future development, that is, enterprises in the development of long-term development plan, generally with past operating performance of Basis, consider various variables, and gradually amend the future direction of development that is business plans, as far as possible grasp the future development trend. Therefore, it is necessary to evaluate the business performance of the enterprise.