平衡计分卡和神经网络在企业绩效评价中的应用

Yao Gu, Lan Guo, Qingyu Sun
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引用次数: 1

摘要

在中国企业中,单纯的财务指标评价是绩效评价的主要手段。这种传统的绩效评价方法已经不能满足现代企业的需要。本文采用平衡计分卡和神经网络对企业绩效进行评价。根据企业的实际情况,从财务角度开发了指标体系;从客户视角、内部业务流程视角、学习与成长视角出发,建立了基于神经网络的企业绩效评价指标体系。以某电子商务企业为例。通过MATLAB7.0的实证研究,证明了该方法的有效性和实用性。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
The Application of Balanced Scorecard and Neural Network on the Performance Evaluation for Enterprises
In China’s enterprises the purely evaluation with financial indicators is the main means of performance evaluation. This traditional approach for evaluating the performance has been unable to meet the needs of a modern enterprise. In this paper, we used the balanced scorecard and neural network to evaluate the performance of enterprises. According to the actual situation of enterprises, we developed the indices system from the financial perspective; customer perspective, internal business processes perspective, learning and growth perspective, and then developed the neural network on the basis of indices system to evaluate the performance of enterprises. Take a certain e-business enterprises as an example. After empirical research with MATLAB7.0, it is had been proved that the method is validity and practicality.
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