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平衡计分卡又称综合计分卡,其内容包括财务、客户、内部流程、学习与成长4个方面。平衡计分卡的基本理念渗透于战略管理的各个环节,依据平衡计分卡原理构建的绩效指标体系与企业战略目标息息相关,提供了一个将抽象的企业战略转换成具体方案的管理模式。本文通过平衡计分卡在战略体系构建、战略分析、战略选择、战略执行、战略控制中的应用,展示了其与企业战略浑然一体的有机构成,彰显出其有效地助推了企业战略管理的进行。
Balanced Scorecard, also known as the Integrated Scorecard, which includes finance, customer, internal processes, learning and growth in four areas. The basic concept of BSC permeates all aspects of strategic management. The performance indicator system based on BSC is closely related to the strategic objectives of the enterprise, providing a management model that transforms the abstract business strategy into a concrete solution. This paper presents the organic composition of BSC in strategic system construction, strategic analysis, strategic selection, strategic implementation and strategic control by demonstrating that it effectively boosts the strategic management of enterprises get on.