黑龙江对外经贸
黑龍江對外經貿
흑룡강대외경무
HLJ FOREIGN ECONOMIC RELATIONS & TRADE
2011年
9期
112-115
,共4页
平衡计分卡%绩效评价体系%构建%应用建议
平衡計分卡%績效評價體繫%構建%應用建議
평형계분잡%적효평개체계%구건%응용건의
the balanced scorecard(BSC)%performance evaluation system%construction%application suggestions
平衡计分卡是绩效管理中行之有效的管理方案,它打破了传统的单一使用财务指标衡量业绩的方法,既包含了财务指标,又在此基础上加入了未来驱动因素。运用平衡计分卡的基本思想,从财务、客户、内部流程、学习与发展四个方面构建以平衡计分卡为核心的企业绩效评价体系,把绩效考核的地位提升到企业的战略层面,并对绩效评价体系的应用提出合理的建议。
平衡計分卡是績效管理中行之有效的管理方案,它打破瞭傳統的單一使用財務指標衡量業績的方法,既包含瞭財務指標,又在此基礎上加入瞭未來驅動因素。運用平衡計分卡的基本思想,從財務、客戶、內部流程、學習與髮展四箇方麵構建以平衡計分卡為覈心的企業績效評價體繫,把績效攷覈的地位提升到企業的戰略層麵,併對績效評價體繫的應用提齣閤理的建議。
평형계분잡시적효관리중행지유효적관리방안,타타파료전통적단일사용재무지표형량업적적방법,기포함료재무지표,우재차기출상가입료미래구동인소。운용평형계분잡적기본사상,종재무、객호、내부류정、학습여발전사개방면구건이평형계분잡위핵심적기업적효평개체계,파적효고핵적지위제승도기업적전략층면,병대적효평개체계적응용제출합리적건의。
The balanced scorecard (BSC) is an effective performance management method. It breaks the traditional method measuring performance only by financial indicators. BSC includes not only the financial indicators but also the future driving fac- tors. In this paper, the basic thought of the balanced scorecard is used to construct enterprise performance evaluation system from financial,customer,internal process ,learning and development aspects. The system raises the status of performance evalua- tion to corporate strategic level. Finally, some reasonable suggestions are proposed to apply the performance evaluation system.