战略管理会计下的HX电器绩效评价  

Performance Evaluation of HX Appliances Under Strategic Management Accounting

作　　者：高文 陈松玲 Gao Wen;Chen Songling(Business School,Suzhou University,Suzhou,Anhui 234000,China)

机构地区：[1]宿州学院商学院,安徽宿州234000

出　　处：《黑龙江工业学院学报（综合版）》2020年第9期47-52,共6页Journal of Heilongjiang University of Technology(Comprehensive Edition)

基　　金：2018年安徽省质量工程项目“高水平教学团队——财务管理专业教学团队”(批准号:2018jxtd069);宿州学院科研平台开放课题“皖北中小企业内部控制信息披露研究”(项目编号:2017ykf19)。

摘　　要：现代企业面临着复杂多样的市场环境,企业之间的竞争越来越激烈,以财务指标为核心的传统绩效评价体系显然已经不能适用于公司的长期发展战略。运用战略管理会计的方法,将财务数据与非财务数据相结合,内部环境与外部环境相结合,才能科学合理地评价公司的绩效,实现公司长期、持续地发展。以HX电器为例,分析HX电器的财务状况和环境特点,发现公司现行的绩效评价体系存在的问题;结合平衡记分卡设立新的绩效评价体系,再运用层次分析法确定各指标的权重,行业对比法确定评价结果并分析评价情况,进而分别从财务、内部流程、学习与成长、客户方面提出改进策略,提高公司的绩效。Modern enterprises have been facing with a complex and diverse market environment.Competitiveness between enterprises is becoming more and more intense.Financial indicators as the core of the traditional performance evaluation system is obviously no longer applicable to the company's long-term development strategy.Withthe method of strategic management accounting,combining financial data with non-financial data,we evaluate the company's performance scientifically and rationally and realize the long-term and sustainable development of the company.Taking Hisense Electric as an example,we analyze Hisense electrical appliances'financial situation and environmental characteristics,and finds the problems existing in the company's current performance evaluation system.We set up a new performance evaluation system with the balanced scorecard method and the hierarchical analysis method to determine the weight of each indicator,while with the industry comparison method to determine the evaluation results.Finally,from the aspects of financial,internal process,customer,learning and growth,we propose a strategy to improvethe company's performance.

关 键 词：战略管理会计 绩效评价 层次分析法 

分 类 号：F272[经济管理—企业管理] F275[经济管理—国民经济]