平衡计分卡在项目投资决策中的应用研究  

Research on the Application of Balanced Scorecard in Project Investment Decision

作　　者：陆龙坤[1] 唐建立[2] 

机构地区：[1]重庆邮电大学应用技术学院,重庆400065 [2]重庆大学建设管理与房地产学院,重庆400045

出　　处：《建筑经济》2006年第11期52-55,共4页Construction Economy

摘　　要：传统的项目决策方法关注的仅仅是财务指标,这已经不能满足组织对于长期目标的追求。财务指标所衡量的,往往只代表战略绩效某一部分的结果。本文将平衡计分卡用于项目的决策中,此工具可以将组织战略和具体的项目目标联系起来,帮助组织确定某一项目是否对组织战略有所贡献以及贡献的方面和大小。文章构建了一个基于BSC的项目抉择和评估指标体系,讨论了指标衡量的工具,并对指标权重的确定做了简要的说明。Traditional project decision-making method is only concerned with financial index, which can＇t satisfy an organization＇s pursuit of long-term target, as what financial index evaluates is only a part of the strategic achievement. Balanced scorecard of project （BSC） is employed in this essay. It can connect the strategy of the organization with the specific project target and help the organization determine whether a project can contribute to its strategy, whether the contribution is great or not and determine the aspect of contribution. This essay has structured a project decision-making and evaluation index based on BSC, discussed the instrument of evaluation index and has briefly explained the determination of index proportion.

关 键 词：项目平衡计分卡 顾客满意 组织学习 社会责任 

分 类 号：F407.9[经济管理—产业经济]