价值创造视角下的战略绩效管理分析框架研究——以白酒企业为例  

An Analysis Framework of Strategic Performance Management from the Perspective of Value Creation——Taking liquor business as an example

作　　者：冉景亮[1] 

机构地区：[1]四川理工学院川酒发展研究中心,四川自贡643000

出　　处：《四川理工学院学报（社会科学版）》2012年第6期12-17,共6页Journal of Sichuan University of Science & Engineering(Social Sciences Edition)

基　　金：四川省哲学社会科学研究规划项目(SC12E025);四川省哲学社会科学重点研究基地项目(CJYB10-08)

摘　　要：绩效管理很早就受到学界和管理实践者的高度重视;但是绩效管理实践者普遍重视绩效管理工具的使用,对绩效管理工具的内在逻辑结果缺乏深入的研究。回顾企业价值创造的历程,解释平衡计分卡价值创造流程的系统,有助于企业深刻理解平衡计分卡这个战略绩效管理工具的内在逻辑。在完整价值创造流程的视域下,以平衡计分卡为基础的白酒企业战略性绩效管理模型为白酒企业推行战略性绩效管理实践提供了可视化的分析框架,能有效促使白酒企业实现企业战略、客户经营、内部流程以及无形资产管理的无缝对接。The academic and management practitioners have attached great importance on performance management for a long time.And practitioners paid more attention to the use of performance management tools,but less attention to the the internal logic of the performance management tools.The value creation process and its internal logic in BSC have been explained through the Retrospect of corporate value creation in the article.The strategic performance management model for liquor enterprise in the sight of the complete value creation process and based on BSC provides a visual analysis framework for the strategic performance management practice,and may effectively help liquor business to promote seamless connection among enterprise strategy,customer management,internal processes,and intangible assets management.

关 键 词：战略绩效管理 价值链 价值创造 分析框架 白酒企业 

分 类 号：F426.82[经济管理—产业经济] F272.92