基于AHP法的煤炭企业全面预算管理绩效评价  

Performance Evaluation of Comprehensive Budget Management in Coal Enterprises Based on AHP

作　　者：管恒善[1] 柏笑寒 

机构地区：[1]青海广播电视大学,西宁810008 [2]河北农业大学文管学院,河北黄骅061000

出　　处：《煤炭技术》2017年第12期314-317,共4页Coal Technology

摘　　要：对现代煤炭企业而言,全面预算管理是改善其内部经营管理水平的重要工具。通过AHP法,以A煤炭企业为例,对其全面预算管理绩效进行评价,结果表明:该企业全面预算管理总体水平为"较好"水平(得分0.248 2>0.2);预算编制、预算监控等因素的影响值最大,需要引起管理层重视。For modem coal enterprises, comprehensive budget management is an important tool to improve its internal management level. By the method of AHP, A in the case of coal enterprise, evaluation of the comprehensive budget management performance results show that the overall level of comprehensive budget management in the enterprise is the ＂good＂ level （0.248 2 score 〉 0.2）; influence of budget preparation, budget monitoring and other factors of the maximum value, to lead to management.

关 键 词：AHP 层次分析法 绩效评价 

分 类 号：F27[经济管理—企业管理]