Study on the Construction Enterprises’ Comprehensive Performance Assessment Based on the BSC, EVA, MBO
In recent years, great changes have been taking part in domestic and international economic position. The global financial turmoil, domestic inflation and other factors are affecting the development of Chinas construction industry. Effective performance evaluation has an important practical significance in the improvement of the operation and management level of construction enterprises, the establishment of the competitive advantage and the development of the entire construction industry. At present, many construction enterprises adopt the Balanced Scorecard (BSC) for business performance evaluation. In order to improve the financial performance evaluation of BSC, this article will combine the BSC and the Economic Value Added (EVA) together. After taking the capital cost of construction enterprises into account, it further interjects the thinking of Management by Objectives (MBO) into the setting of evaluation so as to clear the assessment objectives and quantitative assessment benchmarks. Then it constructs a set of comprehensive performance evaluation system. Finally it uses Analytic Network Process (ANP) for analysis of various indicators and determining the weight in the performance appraisal so that it can play a better role in the performance appraisal. This research will provide a useful reference and exploration to the research on the theory and practice of performance evaluation of construction enterprises.
real estate enterprises BSC EVA MBO ANP
WEN Jing GUO Jingjuan
School of Economics and Management, BeijingJiaotong University, Beijing, China 100044 School of Economics and Management, Beijing Jiaotong University, Beijing, China 100044
国际会议
2009 International Conference on Construction & Real Estate Management(2009建设与房地产管理国际会议)
北京
英文
616-620
2009-11-05（万方平台首次上网日期，不代表论文的发表时间）