虚拟企业经营业绩评价体系的构建  

A System for Performance Measurement in Virtual Enterprises

作　　者：邱妘[1] 

机构地区：[1]宁波大学国际交流学院,浙江宁波315211

出　　处：《自然辩证法通讯》2005年第6期51-55,共5页Journal of Dialectics of Nature

基　　金：浙江省哲学社会科学规划项目(批准号NX03GL27);国家自然科学基金项目(批准号70171042);宁波市科技局软科学项目(2005A100011)的阶段性成果

摘　　要：虚拟企业经营业绩信息是虚拟企业运行是否有效的标志。本文在界定虚拟企业经营业绩的基础上,探索虚拟企业经营业绩的评价方法,构建虚拟企业经营业绩的综合评价体系,以便从战略的角度,审视虚拟企业运行的有效性,为各利益相关者提供其决策依据。The information of operating performance is the symbol of operating efficiency of virtual enterprises.Based on the definition of the virtual enterprise operating performance(VEOP),this paper makes a search for the measurement of VEOP and designs a comprehensive system for operating performance measurement in virtual enterprises.The main objectives of this paper are to judge the operating efficiency of virtual enterprises and provide the foundation of decision making for the kinds of benefit relatives.

关 键 词：虚拟企业 经营业绩 评价平衡计分卡 作业成本法/管理 

分 类 号：G304[文化科学]