第4章是关于企业财务绩效指标的设计。
Chapter 4 is about index design of enterprise financial performance.
目前理论界对于企业战略联盟绩效评价的研究，大多数都是使用单纯的财务绩效指标对联盟的绩效进行评价。
Most of the research on index system to evaluate the performance of strategic alliance now USES only the finance index to evaluate alliance's performance.
若投资者与一家公司正式商讨收购案，他们通常会要求该公司提供有关财务与绩效指标的数据。
When investors enter serious takeover talks with a company, they often demand a look at its financials and performance metrics.
Lessons7是绩效相关指标的使用，日本公司采用ROS销售回报率来量测财务绩效，而美国公司持续采用ROI，学者认为强调ROI导致短期关注并对当前利润的进行妥协。
Lesson #7 is the use of the relevant measures of performance. Japanese companies use Return on Sales (ROS) to measure financial performance whereas US companies continue to use ROI.
根据公司改制前后财务指标的分析，本文经过比较得出改制可大大提高公司绩效的结论。
The article draws a conclusion upon the analysis and comparison of the pre- and after- financial indexes that the institutional restructure can enormously improve the performance of the company.
利用上市公司财务绩效评价指标体系，应用主成分分析方法对18家石油化工类上市公司进行了综合评价。
Making use of evaluation index system of financing performance of listed companies, integrated evaluation on 18 listed petrochemical companies were made by using principal component analytical method.
传统的以财务指标评价饭店企业经营绩效的做法存在诸多弊端。
Traditional financial indices have many disadvantages in assessing the management performance of hotel enterprises.
企业集团的长期绩效不仅体现为持续的利润、成本和规模等财务指标，更体现为其学习能力。
The long term performance of enterprise groups are not only influenced by their financial indexes, such as long term profits, costs and market scales, but also embodied in their learning capabilities.
平衡计分卡作为一种重要的管理工具，突破了把财务指标作为单一绩效衡量工具的局限，做到了多个方面的平衡。
As an important management tool, Balanced Scorecard broke through the limitations of the financial targets as a single performance measurement tools and reached balance in some aspects.
服务企业经营具有高度的开放性，顾客和企业之间存在大量的交互作用，若仅仅从传统的财务指标进行绩效评价有很大的滞后性。
Service firms which always interact with customers are open highly in operation, so the traditional financial accounting - based performance measurement method is out of step and lagged.
按照对财务绩效的重要性和对公共利益的重要性，对指标进行了排序。
Criteria were ranked in terms of their materiality for financial performance and their importance to the public interest.
目前国内企业绩效评价多侧重于财务方面，指标较多，导向意义不明确。
The domestic enterprises pay attention to the financial factor more in performance measurement , The more index result in the undefined orientation.
价值链；企业绩效评价；层次分析法；非财务指标。
Value chain; enterprise performance measurement; AHP; non-financial index.
根据电子商务企业的特点，分析现有的财务评价指标和平衡计分卡指标体系不能适用于电子商务企业的绩效评价原因。
According to the characteristics of the electronic commerce enterprises, the paper analyzes the reasons that the index of financial and balanced scorecard cannot be applied toe-business.
文中主要采用的研究方法是财务指标法，通过单一财务指标与多财务指标的综合比较分析得出上市公司敌意并购绩效状况的结论。
The Financial Indexes System is adopted and conclusions about financial performance are drawn out of demonstration through single financial index comparison and multi-financial indexes comparison.
分析物流管理的成本节约对销售业绩和财务指标的影响，物流绩效对运营能力和获利能力的影响，揭示了能达公司加强现代物流管理的理由和原因。
The paper analyzes the influence of the cost saving on sell performance and financial targets, and brings forth the real reason of the enhancement on logistics management.
本文着重从四个不同的角度：财务、客户、业务流程、学习来构建企业的绩效衡量指标。
We formulate the system of measures from four typical perspectives: Financial, Customer, Process, and Learning.
而现有的企业绩效评价体系也是侧重于财务性指标，诸如企业信用等级、客户满意度等定性指标还不够完善。
The actual enterprise performance value system lays emphasis on financial index and the qualitative index such as enterprise credit grade, customer satisfaction etc. are not enough.
第四节是本章的重点：从财务、客户、流程、学习与成长四个角度构建生产企业物流绩效评价指标体系。
The fourth part focuses on the guideline to establish the manufacture enterprise logistic evaluation according to the four aspects of finance, clients, internal process and innovation and learning.
其次，选取部分财务指标，构建银行绩效评价体系。
Secondly, it constructs the bank achievements appraisal system by selecting some index.
最后，总揽关于BSC的种种反思以及被访谈企业的具体实践，本文给出了进一步提升BSC框架下企业非财务指标绩效评价的关注要点。
Thirdly, integrating all the facets of non-financial measurement, the paper concludes with some guidelines under the framework of BSC where non-financial measurement should be improved.
对物流配送体系的绩效评价从财务和非财务方面建立评价指标、确定权重以及构建模糊评价矩阵。
Establish the appraisal target to the logistics system from financial and the non-financial aspect, definite the weight as well as the construction of appraisal matrix.
因此，经理们开始关注对非财务指标的绩效管理，并期望借以推动企业未来的财务绩效。
Therefore, managers start to pay attention to the non-financial norm achievements management, and will expect in order to the impetus enterprise future financial achievements.
本文对商业银行财务绩效评价指标的数据采集来自商业银行财务会计报告，这些数据信息获得方便。
The paper collects the data of financial achievement target from financial statement of commercial bank, which are easily gained. 3. logicality.
本文对商业银行财务绩效评价指标的数据采集来自商业银行财务会计报告，这些数据信息获得方便。
The paper collects the data of financial achievement target from financial statement of commercial bank, which are easily gained. 3. logicality.
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