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随着战略管理时代的到来,战略绩效评价成为企业绩效评价的重要方面,而平衡计分卡作为战略绩效评价的有效工具是采用多重指标、从多个维度或层面对企业或分部进行绩效评价的一种系统化方法。平衡计分卡提供了一个综合的业绩评价框架,是将企业的战略目标转化为一套条理分明的业绩评价体系。本文从平衡计分卡的概述,分绩效评价体系的内容、实施步骤以及在应用中应关注的问题展开论述。
With the advent of the era of strategic management, strategic performance evaluation has become an important aspect of enterprise performance evaluation. Balanced scorecard, as an effective tool for strategic performance evaluation, adopts multiple indicators to evaluate the performance of enterprises or divisions from multiple dimensions or levels A systematic approach. Balanced Scorecard provides a comprehensive performance evaluation framework, is the strategic objectives of the enterprise into a well-structured performance evaluation system. This article from the balanced scorecard overview, divided into the performance evaluation system content, implementation steps and applications should be concerned about the issues discussed.