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论文作者:www.51lunwen.org论文属性:本科毕业论文 Thesis登出时间:2014-09-22编辑:felicia点击率:16470
论文字数:7217论文编号:org201409142038577251语种:英语 English地区:中国价格:免费论文
关键词:性能PerformanceBSC金融事务financial mattersachievement
摘要:很多去美国留学的留学生都会为留学论文烦恼,对于很多会计学专业的留学生而言,毕业论文更是一件令人头疼的事情,到底论文该怎么写才是一篇优秀的留学论文呢?本文主要叙述了会计学中的“performance”的概念,以这个概念为切入口分析了公司运营中应该注意的问题和应该遵循的原则。
How widely is BSC used?:BSC can be used in business, industry, government and non profit organisation regardless of the size. According to Bain & Company survey 62% of the 708 surveyed companies had adopted the BSC. Most of those adopted have reported a high level of satisfaction of 3.86 against a maximum of 4. (Section 2.3)
What are the benefits of using the BSC?: The benefits depend on how the BSC is implemented. A well defined ,developed and applied BSC brings benefits to the company user.BSC provides a more effective way of monitoring the organisation performance and stir up its improvement initiatives. Moreover BSC serves as a management report whereby it provides operational performance across the perspectives. One of the main strategic benefit of the BSC is the process of articulating the pre-set objectives aligned to the corporate vision ( Section 2.3)
What are the problems or challenges in implementing the BSC?: Implementing a BSC is a long term process. Developing and sustaining the BSC needs management commitment. One of the biggest challenge is having a leader who can lead the BSC development throughout its implementation. Another challenge relates to defining the measurable goals with their metrics which link with the corporate strategy and vision. Other challenges are:
-Underestimating time for BSC implementation
- Maintaining momentum
-Leader not involving all organisation staff; Poor communication may result to resistance.( Section 2.3.2)
How to reduce chances for BSC failure?: All in all management should be ready and committed to change. Communication serves as an effective tool to gain support and reduce resistance that in most cases cause failure. Managers should feel an ownership for BSC. The organisation should also have a strong team working together; this determines people’s behaviour and conducts. The objectives and expectations should be clearly and concise communicated to all within the organisation. Another approach is to link the performance of the objectives contained in the BSC to rewards. Management should also align the existing processes within the organisation with the BSC goals.
What are the metrics for measuring performance? :Every organisation has metrics which are relevant to its operating environment. Management should not just adopt the metrics established and implemented in another organisation as may be irrelevant to what they intend to measure. Depending on the corporate vision, strategy, objectives and goals, management has to establish own measures of performance.( Section 2.3.3)
Are there any other tools for improving performance measurement besides the BSC?:Apart from Kaplan and Norton, other professional have also developed some measures which are used to improve performance measuring. Some of these are six Sigma, Total Quality Management ( TQM ), Baldrige, APIC etc. Six Sigma and TQM are explained in sections 2.4.1 and 2.4.2 of this chapter.本论文由英语论文网提供整理,提供论文代写,英语论文代写,代写论文,代写英语论文,代写留学生论文,代写英文论文,留学生论文代写相关核心关键词搜索。