本文關(guān)鍵詞:基于平衡記分卡的建筑施工企業(yè)項(xiàng)目管理績(jī)效評(píng)價(jià)研究,,由筆耕文化傳播整理發(fā)布。
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2013年12期
工程項(xiàng)目績(jī)效評(píng)價(jià)方法與實(shí)證研究:文獻(xiàn)綜述及研究展望
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摘要
建筑業(yè)是國(guó)民經(jīng)濟(jì)的支柱產(chǎn)業(yè)之一,評(píng)價(jià)建筑業(yè)的效率具有重要意義.建筑業(yè)績(jī)效評(píng)價(jià)從只重視財(cái)務(wù)指標(biāo),發(fā)展到各類績(jī)效考核綜合評(píng)價(jià)體系.這些績(jī)效評(píng)價(jià)方式因?yàn)楹?jiǎn)單易行而在實(shí)踐中得到廣泛運(yùn)用,但缺點(diǎn)是依賴于可比數(shù)據(jù)才能得到評(píng)價(jià)結(jié)論,并非“真實(shí)”效率情況.為得到真實(shí)效率狀況還可以對(duì)建筑企業(yè)和工程項(xiàng)目資源配置效率和技術(shù)效率進(jìn)行評(píng)價(jià).通過(guò)全面總結(jié)各類工程項(xiàng)目績(jī)效評(píng)價(jià)方法,有助于實(shí)踐中改進(jìn)評(píng)價(jià)方法,推動(dòng)相關(guān)研究的進(jìn)一步深入.
作者
景姣
尹長(zhǎng)萍
JING Jiao
YIN Chang-ping
作者單位
蘭卡斯特大學(xué)管理學(xué)院/西南財(cái)經(jīng)大學(xué)會(huì)計(jì)學(xué)院
刊期
2013年12期
關(guān)鍵詞
績(jī)效評(píng)價(jià)
財(cái)務(wù)指標(biāo)
綜合評(píng)價(jià)體系
資源配置效率
技術(shù)效率
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本文關(guān)鍵詞:基于平衡記分卡的建筑施工企業(yè)項(xiàng)目管理績(jī)效評(píng)價(jià)研究,由筆耕文化傳播整理發(fā)布。
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