浅谈平衡计分卡改进及其应用实践

介绍了传统绩效评价方法及其在应用上存在的问题,分析了平衡计分卡的贡献与不足,平衡记分卡的改进思路其及指标框架。对平衡记分卡四个角度的绩效指标进行具体化,使企业可以根据自身不同经营阶段管理的需求、战略重点和行业特性等,针对性地制定适合自身应用和便于实施的指标体系,从而更科学合理地通过指标评价来透视企业的发展潜力。

Talking about the Improvement of Balanced scorecard and Its Application

This paper introduces the traditional evaluation method of the enterprise's results and the problems existed in the application,analyses the distribution and the shortcomings of the Balanced Scorecard,puts forward the improving suggestion and index frame of the Blanced Scorecard.Detail of the results index have been worked out from 4 fields of the Balanced Scorecard,so the enterprise could make up the index system which is suitable to enterprise itself and easy to be carried out according to the needs of administration,the strategic key and field's characteristics.In this way the enterprise could look forward to the developing potential reasonably according to the index evaluation.