平衡计分卡应用效果实证研究

An Empirical Study on Balanced Scorecard Applying Effect

作为管理界多年来最具影响力的战略管理工具,平衡计分卡的出现给国内外企业带来了新的管理理念。我国民营企业的发展状况决定了必须发挥后发优势,借鉴更多的先进管理理念,使企业能从容地应对越来越多的冲击和挑战。平衡计分卡为民营企业更好的发展提供了一个很好的工具。通过对企业规模、企业市场地位、平衡计分卡的应用和企业业绩之间的关系进行实证研究认为:规模大的企业更多地运用平衡计分卡,处于较强市场地位状况的企业也更多地运用平衡计分卡;同时也认为平衡计分卡的运用与企业业绩的提高有一定的关系,且这种联系同企业规模和企业的市场地位有关。

As the most influential strategic management tool in management scope for many years, the emergence of the Balanced Scorecard has brought new management ideas to enterprises at home and abroad. China＇s rapid development of private enterprises requires us to play the advantage and draw on more advanced management concepts so that enterprises can effectively cope with more and more of financial risks and challenges. Balanced Scorecard for the better development of private enterprises provides a very good instrument. This paper did an empirical research on the organization size, market position, balanced scorecard applications and enterprise performance relationship. The result shows that larger firms make more use of a BSC. In addition, finns that have a strong market position have a greater tendency to make use of a BSC. The paper also suggests that greater BSC usage is associated with improved performance and this relationship depends significantly on organization size and market position.