浅议中小企业如何有效运用平衡计分卡

To Discuss Simply on Using the Balanced Scorecard Effectively in SMEs

平衡记分卡是上世纪90年代以来在世界各国企业普遍应用的一种新型战略管理工具,其对企业面向未来根据竞争环境来制定和实施战略起到了重要的作用。很多大企业利用基于平衡记分卡所建立起来的绩效管理系统来进行战略、绩效管理,并取得了显著成效;但是对于相当多的中小企业而言,他们实施平衡记分卡的效果不显著,甚至是失败了。那么,中小企业是否可以引入平衡记分卡这样先进的管理手段呢?在实施中有什么问题?如何解决呢?根据中小企业的特征,对平衡记分卡的设计、实施等环节进行必要的简化,以达到中小企业也能较好运用平衡记分卡的目的。

Balanced Scorecard is a new strategic management tool which is the widespread application of enterprises in countries around the world since the 1990s.it has played an important role in enterprises developing and implementing of the strategy in accordance with the competitive environment for the future-oriented. Many large enterprises establish performance management system based on the Balanced Scorecard to engage in strategic, performance management, and has achieved remarkable success; but for a considerable number of SMEs, the effect that they implement the Balanced Scorecard is not very significant and even failure. So, can SMEs introduce the advanced management of Balanced Scorecard？ What is wrong in the implementation of Balanced Scorecard？ How to solve it？ According to the characteristics of SMEs the article will streamline necessary on the design, implementation, and other areas of the Balanced Scorecard, to achieve the purpose of that SMEs can use the Balanced Scorecard better.