摘要
随着当今市场经济日趋完善以及中国加入世界贸易组织,企业面临的内外部环境都发生了巨大的变化。企业若想在越来越激烈的竞争中生存并立于不败之地,就必须采用有效的方法来实施企业的战略。与此同时,平衡积分卡凭借其财务层面、客户层面、内部流程层面和学习与成长层面四个层面的内部与外部、结果与驱动因素、长期与短期、定性与定量等多种平衡,已经从最初的绩效考核工具逐渐演变成企业的战略管理工具。
As the market economy becoming perfect day and day,and China joined into the World Trade Organization,the situation that the company faces changes enormously.If the company wants to exist and remain invincible in the more and more competitive world,it has to take effective means to carry the strategy of the company into execution.In the meantime,the balanced scorecard has changed from a performance evaluating method into a strategy management method gradually,for its kinds of balance of inside and outside,result and drive factor,long time and short time,fixed nature and fixed quantity caused by the four lays,and its four lays including finance,client,internal process,learning and shaping.
出处
《科技广场》
2012年第8期147-149,共3页
Science Mosaic
关键词
平衡积分卡
战略管理
绩效考核
Balanced Scorecard
Strategic Management
Performance Evaluation
