摘要
随着知识经济时代的到来,企业内外部环境都发生了巨大变化。传统的经营业绩评价已不能有效的为管理与决策,为实现战略目标,为形成竞争优势提供服务,建立一套新的、科学的企业经营业绩评级方法势在必行,于是,平衡计分卡(Balanced Scorecard)应运而生。对平衡计分卡的理论进行了概述,并深入分析了平衡计分卡目前的运用误区以及未来的发展趋势。
Coming with the information economy, the inner and outer environments of enterprises have greatly changed. Traditional performance evaluation is not able to efficiently serve the management, decision, the realization of strategic aims and the formation of competitive advantage. It is necessary to establish a new and scientific performance evaluation method. Then the Balanced Scorecard is introduced. This paper summarizes the theory of Balanced Scorecard, and deeply analyzes the present misusage of Balanced Scorecard and its development trend.
出处
《石家庄经济学院学报》
2007年第1期66-70,共5页
Journal of Shijiazhuang University of Economics
关键词
平衡计分卡
原则
发展趋势
Balanced Scorecard
principle
development trend
