基于平衡计分卡的造船企业采购绩效评价  

Procurement Performance Evaluation of Shipbuilding Enterprises Based on Balanced Scorecard

作　　者：郑碧花 ZHENG Bihua(Fujian Shipbuilding Heavy Industry Co.,Ltd.,Fuzhou 350000,China)

机构地区：[1]福建船政重工股份有限公司,福建福州350000

出　　处：《物流技术》2023年第6期118-122,共5页Logistics Technology

摘　　要：根据造船行业市场情况和造船企业生产物资采购的特点,应用平衡计分卡原理构建采购绩效评价体系,以采购战略为导向,从财务、客户、内部过程和学习成长四个维度综合评价和反馈造船企业采购战略的执行情况,并对采购绩效评价指标及其应用进行分析。According to the market situation of the shipbuilding industry and the characteristics of production materials procurement of the shipbuilding enterprise,we constructed a procurement performance evaluation system by applying the principle of balanced scorecard.Guided by the procurement strategy of the shipbuilding enterprise,we comprehensively evaluated and fed back on the implementation of shipbuilding enterprise's procurement strategy from four dimensions of finance,customer,internal process and learning growth.At the end,we analyzed the indexes on procurement performance evaluation and their application.

关 键 词：造船企业 采购战略 绩效评价 平衡计分卡 

分 类 号：F407.474[经济管理—产业经济] F275