一种实用有效的财务绩效评价法——平衡计分卡

A Practical and Effective Financial Performance Evaluation:Balanced Scorecard

平衡计分卡不仅是一个管理系统,也是一个绩效管理和激励系统,它使组织能清晰地规划远景和战略,并落实具体的行动计划。它既为内部业务流程又为外部客户提供及时的反馈,可以持续改进战略绩效和成果。

Balanced scorecard is a management system.Furthermore,it also can be used as a financial performance evaluation and incentive system.Balanced scorecard can help the management board of companies to plan from a long-term view.It enables the long-term strategy to become concrete and be implemented.Additionally,it can give timely feedback from the internal process and external customers to continuously improve strategic performance and results.