CAJ | 학술논문

平衡计分卡是战略绩效管理模式中的一个有效的管理工具。基于平衡计分卡的基本思想，从财务、客户、内部流程、学习与发展四个维度构建传统制造业企业的绩效评价体系。首先将四个维度设定为一级指标，同时，在一级指标下分别建立二级指标，然后设定相应的权重，最后建立绩效评价体系的数学模型，为我国传统制造业企业如何应用平衡计分卡提供参考意义。
평형계분잡시전략적효관리모식중적일개유효적관리공구。기우평형계분잡적기본사상，종재무、객호、내부류정、학습여발전사개유도구건전통제조업기업적적효평개체계。수선장사개유도설정위일급지표，동시，재일급지표하분별건립이급지표，연후설정상응적권중，최후건립적효평개체계적수학모형，위아국전통제조업기업여하응용평형계분잡제공삼고의의。
The balanced score card is an effective management tool of the strategic performance management model. Based on the basic idea of balanced score card, the performance evaluation system of traditional manufacturing companies is constructed from four dimensions of financial, customer, internal process, learning and development. At first, set the four dimensions as first-level indicators, at the same time, establish secondary indicators under the first-level indicators. Then, set the corresponding weights. At the end, establish a mathematic model of the performance evaluation system. That can provides reference for China's traditional manufacturing companies to use the balanced score card.