A benchmark-learning roadmap for the Military Finance Center

作者：Lu Wen Min^*; Chen Mei Hui

来源：Mathematical and Computer Modelling, 2011, 53(9-10): 1833-1843.

DOI：10.1016/j.mcm.2011.01.003

• Balanced scorecard
• Data envelopment analysis
• Cluster analysis
• Benchmark-learning roadmap

This paper aims to explore the operating efficiency and the benchmark-learning roadmap of military financial units for the finance center under the supervision of the Comptroller Bureau. A benchmarking managerial framework is developed and illustrated through application to the finance center. The framework encompasses a performance pyramid which embodies multiple perspectives of the organization under a balanced scorecard, data envelopment analysis, and cluster analysis. This assessment can assist the Comptroller Bureau to enhance the operational management of the finance center and to help military financial units deliver more efficient services, including the Armed Forces' financial management, the audit of personnel-related expenditure, and the supervision and evaluation of the operation and financial management process. This paper highlights the potential applications and strengths of the methods used in assessing the military financial units.

• 出版日期2011-5
• 单位中国人民解放军国防大学