摘要
平衡记分卡BSC(the Balanced Scorecard)的核心思想就是通过财务、客户、内部经营过程、学习与成长方面的指标之间相互驱动的因果关系,展现组织的战略轨迹,实现绩效考核与绩效改进,以及战略实施与战略修正的目标。结合建筑企业的特点,分析了BSC在建筑企业战略管理中存在的主要障碍,研究了建筑企业实施BSC战略管理系统需要重视的问题,构建了建筑企业实施BSC的指标体系。
The core-thinking of BSC is to show the strategy route of the organization by the cause-and-effect links between the four perspectives-Financial, Customers, Internal Business Progress, Learning and Growth-to achieve the goals of performance assessing-proformance improving and strategy impelementing -strategy amending.-Linking to the charactors of the construction enterprises, the main obstacles are analyzed in operating the strategies, the improtant problems in the four perspectives are studied in operating strategy management based on BSC, and the indicates system of BSC is built in construcion enterprises.
出处
《建筑管理现代化》
2008年第3期19-21,共3页
Construction Management Modernization
关键词
建筑企业
战略管理
平衡计分卡
战略地图
内部流程
战略准备度
construction enterprises
strategy management
BSC
strategy map
internal business progress
strategy preparation