以高速公路价值管理为研究对象, 引入平衡记分卡作为价值管理工具, 从财务层面、客户层面、内部流程层面及学习与成长层面构建高速公路价值管理指标体系;进而采用路径分析法分析其因果关系, 确定了高速公路价值管理指标体系模型;最后依托相关科研项目对该指标体系进行验证。结果表明:应用该指标体系可以有效帮助管理者认知高速公路价值, 把握价值驱动因素, 为最终实现高速公路价值最大化提供支持。
Abstract
Regarded the expressway value-based management as research object, authors introduce balanced scorecard as the value-based management tools. Then, authors construct the expressway value-based management index system from point of view of finance, client, internal flow process, study and pullulation and adopt the path analysis method of its causal relationship to determine the model of expressway value-based management index system. At last, based on relative scientific research item, the index system was verified. Results show that application of the system can effectively help manager for cognition of expressway value; it can make manager grasp drive factor of the value and provide support for realizing maximum of expressway value.
关键词
公路运输经济 /
高速公路 /
价值管理理论 /
指标体系 /
平衡记分卡
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Key words
highway transportation economy /
expressway /
value-based management theory /
index system /
balanced scorecard
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中图分类号：
F540
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参考文献
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脚注
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基金
陕西省交通科技项目(06-03R)
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