CAJ | 학술논문

平衡计分卡是一种先进的绩效管理工具,但其在使用过程中存在着忽视市场远景、忽视供应商、忽视事前事中控制等缺陷,影响了企业绩效评估的完整性和准确性。为了弥补这些缺陷,使平衡计分卡更加科学合理地应用于企业,本文在研究中针对现有平衡计分卡存在的不足,通过对其四维框架的分析,将其修正成五维框架关联图;再将修正后的平衡计分卡应用于3PL的货运环节;在对平衡计分卡结构和控制方面进行改进后,构建了与其相对应的绩效评估指标体系;为了使平衡计分卡达到预期成果,提出了成功实施平衡计分卡的条件。
평형계분잡시일충선진적적효관리공구,단기재사용과정중존재착홀시시장원경、홀시공응상、홀시사전사중공제등결함,영향료기업적효평고적완정성화준학성。위료미보저사결함,사평형계분잡경가과학합리지응용우기업,본문재연구중침대현유평형계분잡존재적불족,통과대기사유광가적분석,장기수정성오유광가관련도;재장수정후적평형계분잡응용우3PL적화운배절;재대평형계분잡결구화공제방면진행개진후,구건료여기상대응적적효평고지표체계;위료사평형계분잡체도예기성과,제출료성공실시평형계분잡적조건。
Balanced Scorecard is a tool of advanced performance management,but it has the shortcomings of overlooking market prospects,ignoring suppliers,and turning back to controlling before and in the middle of the evens when applied,which affects integrality and veracity of enterprise performance evaluation.In order to remedy those shortcomings to make balanced scorecard applicable for enterprises scientifically and rationally,this paper aims at the insufficiency of present balances scorecard,analyzes the framework of four dimensions and changes it into relevant map of framework of five dimensions,and then applies remedied balanced scorecard to 3PL freight operation.After improving the structure and controlling of balanced scorecard,this paper establishes performance evaluation system corresponding to it.The paper put forward the conditions of implementing balanced scorecard successfully to achieve desired outcomes.