如何看待平衡计分卡在绩效管理中的作用

The Functions of the Balanced Scorecard in Performance Management

平衡计分卡在广泛研究和不断实践中日益受到越来越多的关注,同时,人们对这一工具在绩效管理中的作用产生了一些误读的现象。平衡计分卡在绩效管理中扮演的角色,说明了它在绩效管理中有能够直接解决和不能直接解决的问题,它只能解决"评价什么"的问题,因此要正确认识这一工具与目标管理和KPI的差异,只有这样才不会在操作时因混用而影响绩效管理效果。

Balanced Scorecard has aroused public disputes on its functions in performance management. This article discusses the roles the Balanced Scorecard play in performance management, and analyzes what this tool can do and cannot do. In fact, it can only be used to ＂evaluate＂ the management. Therefore, the difference between Balanced Scorecard and MBO as well as KPI should be fully recognized so as to guarantee the efficiency of performance management.