摘要
文中基于战略规划的角度,将平衡计分卡体系(BSC)引入到企业集团中。论述了在集团公司制定各个分/子公司的年度经营计划时,引入平衡计分卡体系的必要性;讲解了如何在制定经营计划过程中应用BSC的规划功能,而不仅仅是控制功能;并给出了基于BSC四个维度的经营计划指标体系。最后,建立了集团公司和分/子公司在制定经营计划时双向的理性制定过程。
In the article,based on the strategic planning angle the Balanced Score Card(BSC) has been introduced into the enterprise group.It has interpreted the necessary meaning introduced the BSC into the actions when the group company is developing the business plan for every branch company and subsidiary company;also,has explained the BSC planning function,but not just the control function while developing the business plan;meanwhile,discussed the business plan index system on the basis of the four dimension of BSC.Finally,it also created the double - way rational establishing process when the group company and the branch/subsidiary company are developing the business plan.
出处
《中国软科学》
CSSCI
北大核心
2010年第S1期283-289,306,共8页
China Soft Science
关键词
企业集团
平衡计分卡
经营计划
指标体系
Enterprise Group
Balanced Score Card(BSC)
business plan
index system