摘要
"平衡计分卡"是用一种全面的观点来代替任何具体的、短期的衡量尺度,从而使战略居于管理体系的核心地位。它的实施要涉及到观念、方法、竞争、目标、战略、沟通、因果关系等多项因素,实质上是对企业进行整体上的改革。当前我国现代企业改革正处于向纵深发展,加速提升市场竞争力的时候,平衡计分卡有着巨大的潜力和前途。本文着重从平衡计分卡的实施规划、步骤及其实施注意事项进行了分析和探讨。
Balancing Scorecard is the most influential and advanced management tool which can help dominate strategy in management system. Its implementation involves in several factors such as staff notion, methodology, competition, target, stratagem, communication, coordination and causal nexus, etc.Balancing Scorecard plays an important role in modem enterprise reform and promotion in market competition. The paper focuses on its implementation plan, procedure and precautions.
出处
《广东广播电视大学学报》
2004年第4期81-84,共4页
Journal of Guangdong Radio & Television University
关键词
平衡计分卡
战略绩效管理
实施关键因素
balancing scorecard
strategic performance management
key factors for implementation
