平衡计分卡与绩效管理

BALANCE SCORING CARD AND PERFORMANCE MANAGEMENT

传统绩效管理以财务为主,忽视非财务指标的作用,不能准确评估企业价值,没有和企业的长期战略结合,在管理选择上也存在误区。于是,就出现了平衡计分卡,它从财务、客户、内部经营过程、学习和成长四个角度审视企业业绩,打破了传统的只重视财务指标的绩效管理,对企业前瞻性投资做出了合理的评估。平衡计分卡的实施需要与企业的长远规划、年度绩效考核指标及组织架构相结合,并需取得内部人员的支持与配合.在实际过程中,企业应根据自身情况,严格按步骤操作,才能使平衡计分卡在绩效管理中得到很好的应用。

Traditional performance management based mainly on the finance, ignored the effect of non-finance index and has no long-term strategic combination with the enterprise, this kind of management could not evaluate the enterprise value and had a long-standing mistake ideas on management selection. As a result, the balance scoring card was created, which evaluate the performance of enterprise from the point of view of finance, customer, internal business process, study and development, this new kind of management lay stress not only on finance index and give a reasonable evaluation on the forward looking investment of enterprise. The application of the balance scoring card should combine with long-term planning, annual performance index of evaluation and configuration of organization, it also need the support and cooperation of internal personal. In practical application, enterprise should operate according to its situation and in steps, so as to obtain a good effect of balance scoring card on performance management.