平衡记分卡在业绩评价中的应用

The Application of Balanced Score Card in Performance Assessment

在我国,企业普遍以财务指标作为业绩评价的主要手段。这种传统的业绩评价方法,仅仅以财务指标为依据,已经不能满足现代企业的需要。应该使用平衡记分卡进行业绩评价,从财务指标、顾客角度、内部流程、学习和成长等角度,将企业的使命和战略转变为具体的目标和评测指标,以实现企业战略和业绩的有机结合。

In China, the enterprises chiefly take financial index as the main measure to assess performance. The traditional measure only depending on financial index can＇t meet the need of modern enterprises. The performance assessment by balanced score card can reach the effective combination between enterprise strategy and performance, which can change the mission and strategy to concrete target and evaluating index from the perspectives of financial index, customer, internal process, and learning and growing.