摘要
平衡计分卡从财务、顾客、内部运作流程、以及学习与成长四个角度选择测评指标,对战略进行精确的描述,并为经理人员提供一个全面的框架,用以把公司的战略目标转化为一套系统的绩效测评指标,从而帮助企业在产品、程序、顾客和市场开发等关键领域取得突破性进展,把公司的长期战略和短期行动联系起来,有效地保证企业目标的战略性实施。成功实施平衡计分卡的要素包括高层管理人员的决心、支持和参与;跨部门团队合作;链接企业战略和绩效管理、能力发展、浮动薪资;以及把人力资源管理专员提升到战略高度,使之成为企业高层管理人的合作伙伴,保证平衡计分卡的成功实施。
As an implementation framework of strategic management system, balanced score card （BSC） selects assessment criteria from four points of view, finance, customers, interior operation procedures. By utilizing BSC, managers can transform strategy into a series of achievement evaluation criteria, make a breakthrough in such fields as product, procedure, customer and market development, and combine long - term strategy with short - term operation to guarantee the realization of enterprise strategy. To carry out BSC successfully needs powerful leaders, cooperation of all departments, and combinations between enterprise strategy and performance management, capacities devdopment, and floating salary - and - rewards. HR management should be promoted to enterprise strategy hvel so as to carry out enterprise BSC successfully.
出处
《商业研究》
北大核心
2006年第14期84-88,共5页
Commercial Research
关键词
平衡计分卡
战略
绩效考核
balanced scorecard
strategy
implementation
achievement evaluation
