基于平衡计分卡的装备采购绩效指标体系构建  

Construction of the Index System of Equipment Purchasing Performance Based on Balanced Scorecard

作　　者：张松[1] 郭剑文 谷宏强[1] 张桦[1] 闫炜[3] 

机构地区：[1]军械工程学院装备指挥与管理系 [2]兰州军区物资油料部 [3]66440部队

出　　处：《价值工程》2012年第26期314-316,共3页Value Engineering

摘　　要：平衡计分卡是以组织的战略目标为中心,以因果链分析为手段,采用衡量未来业绩的驱动因素为评价指标的一种新型绩效评价系统,在现代管理活动中得到广泛应用。在对平衡计分卡基本原理介绍的基础上,结合装备采购工作的特点,分析了平衡计分卡应用于装备采购绩效指标构建的可行性,进而利用平衡计分卡构建了装备采购绩效指标体系,为综合评价提供依据。As a new performance evaluation system centering on organizing strategic goals, using chain of causation as analytic means and using the driving factors to measure future performance for evaluation indicator, the balanced scorecard has been widely applied in the modem management. Based on introduction of the basic principles of balanced scorecard and considering the characteristic of equipment purchasing working, this paper discusses that it＇s feasible to construct the index system of equipment purchasing performance with balanced scorecard. On that basis, the index system of equipment purchasing performance based on balanced scorecard is constructed to provide evidence for comprehensive evaluation.

关 键 词：平衡计分卡 装备采购绩效 指标体系 

分 类 号：E257[军事—军事理论]