Taking into consideration the disadvantage of Balanced Scorecard(BSC)not being able to reflect time delay,nonlinear problems of causal relationship and being lack of effective simulation,we combined it with the charac...Taking into consideration the disadvantage of Balanced Scorecard(BSC)not being able to reflect time delay,nonlinear problems of causal relationship and being lack of effective simulation,we combined it with the characteristics of the System Dynamics(SD).Basing on the background of manufacturing enterprises,through SD integrating with the BSC we established a new performance evaluation method-SD-BSC method to overcome the disadvantage of BSC.A performance evaluation model of SD-BSC is provided and the simulation results are analyzed which show different production policies will lead to different customer's satisfaction degrees.The SD-BSC dynamic performance evaluation method can reflect dynamic,complex causal feedback relationship and time delay,so it compensates for the disadvantage of traditional financial performance evaluation method,and at the same time makes the BSC perfect.展开更多
基金Sponsored by the Key Science Research Project of Abroad Scholars of Heilongjiang Province(Grant No.1055HZ029).
文摘Taking into consideration the disadvantage of Balanced Scorecard(BSC)not being able to reflect time delay,nonlinear problems of causal relationship and being lack of effective simulation,we combined it with the characteristics of the System Dynamics(SD).Basing on the background of manufacturing enterprises,through SD integrating with the BSC we established a new performance evaluation method-SD-BSC method to overcome the disadvantage of BSC.A performance evaluation model of SD-BSC is provided and the simulation results are analyzed which show different production policies will lead to different customer's satisfaction degrees.The SD-BSC dynamic performance evaluation method can reflect dynamic,complex causal feedback relationship and time delay,so it compensates for the disadvantage of traditional financial performance evaluation method,and at the same time makes the BSC perfect.
