在市场经济体系下的企业绩效管理的核心问题-In the market economy under the core issue of corporate performance management [2]
论文作者:www.51lunwen.org论文属性:短文 essay登出时间:2013-10-29编辑:yangcheng点击率:5282
论文字数:1876论文编号:org201310270021343375语种:英语 English地区:中国价格:免费论文
关键词:市场经济企业管理平衡管理
摘要:经理获得一个“平衡”的评价体系,使得企业通过创新绩效评价体系来塑造核心能力,获得可持续发展。BSC(平衡计分卡)引进企业的变化只关心财务指标评价体系的缺陷。它是从一个财务,客户,内部运营和学习与发展四个方面,全面评价企业的业绩,从而使该组织的战略的可操作性。
relationships and published " in practice the use of the Balanced Scorecard ." In 1996, Kaplan and Norton published a third article on the Balanced Scorecard , systematically expounded the BSC application, and to establish a strategic management system [ 1 ] . Subsequently, Kaplan and Norton's monograph "The Balanced Scorecard - strategy into action " and " strategic center of the organization" are elaborated in the Balanced Scorecard strategic performance management and strategic management application [ 2 ] .
With the Balanced Scorecard applied to enterprise performance management began , more and more scholars began BSC related research . Yilmaz, Rifat, Baral, Gökhan (2010) Target costing as a strategic cost management tool for success of balanced scorecard system [3] proposed using the Balanced Scorecard target costing in the financial aspects of cost reduction is a very effective tool , and to ensure that enterprises gain a competitive advantage. Deem, Jackie W (2010) The Relationship of Organizational Culture to Banlanced Scorecard Effectiveness [4] proposed the Balanced Scorecard performance management, corporate culture also plays an important role. And Albright, Thomas L (2010) Four steps to simplify multimeasure performance evaluations using the banlanced scorecard [5] pointed out that the Balanced Scorecard performance management system in simplified terms can be based on : performance appraisal indicators were assessed , pre-assigned performance evaluation index weights on the data to determine an overall score , so that managers value changes according to the scorecard factors determine the overall evaluation of four principles .
Yonghai , Liu Hui (2010) "BSC in our enterprise performance appraisal Management Analysis " [ 6 ] and the Golden Lotus ( 2011 ) "Analysis of Balanced Scorecard in Performance Management " [ 7 ] have pointed out that the balanced scorecard scorecard management by objectives to make up the expense of difficult to set business goals and cost , quality of personnel and other aspects of the claimed defect . And presents key performance indicators Act (KPI) of the lack of connection between the elements , while the balanced scorecard and strategy based on the overall characteristics of the overall make up for its shortcomings. Yupeng Ju ( 2009 ) "The Balanced Scorecard Reflection and Inspiration " [ 8 ] an article pointed out by analyzing the characteristics of the Balanced Scorecard Balanced Scorecard was termed " strategic map " , with a "revolutionary " is the Balanced Scorecard performance management system of the enterprise production and management process successfully guided the identified goals. Yu Yang ( 2009 ) , " On the Balanced Scorecard " [ 9 ] pointed out that the balanced scorecard system with the traditional performance advantages compared with the full balance .
Fan Ying, Du ZP , Chen Chao ( 2009 ) of the " Balanced Scorecard in our enterprise evaluation and the use of" [ 10 ] , Liu Yanan ( 2007 ) " Disagreements Balanced Scorecard " [ 11 ] , Yang Xindong ( 2009 ) " enterprise Performance Evaluation based on Balanced thinking" [ 12 ] the basic assumptions made in the Balanced Scorecard " causal relationship " mostly related to relationships or relationships , likely to cause one-sided , short-sighted understand
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