摘要
平衡计分卡(BSC)是企业绩效考核管理的一种新的方法手段。文章在充分分析、研究平衡计分卡(BSC)理论的基础上,介绍了运用平衡计分卡(BSC)进行绩效考核管理的基本步骤,并基于对我国企业应用平衡计分卡(BSC)进行绩效管理存在的一些问题进行分析,提出了改善性建议和意见,以及给予我国已经实施和将要实施平衡计分卡(BSC)企业一定的启示。
The balanced scorecard is a new method for enterprise to solve performance assessment and management. In this paper,it introduces the basic steps which are the application of balanced scorecard to conduct the performance assessment and management on the basis of fully analyzing the theory of balanced scorecard, and it puts fro＇ward the improvement proposals and opinions based on the analysis of existing problems which comes with the application of balanced scorecard in our country＇s enterprises in the hope of providing some enlightenment for our country＇s enterprises which have implemented or will implement the balanced scorecard.
出处
《企业技术开发》
2010年第1期162-164,共3页
Technological Development of Enterprise
关键词
平衡计分卡(BSC)
绩效考核管理
关键绩效指标
企业
问题
balanced scorecard
performance assessment and management
key performance indicator
enterprise
problem
