基于BSC的企业中层管理者绩效考评研究

BSC-Based Performance Evaluation of Middle Managers in Enterprise

企业中层管理者绩效考评中存在中层管理者的绩效目标与企业目标不一致;间接绩效过多;难以把握绩效考评的重点;中层管理者之间常常相互推卸绩效责任等问题。借助平衡记分卡(BSC)的管理思想可有效解决这一系列问题,具体实施方法如下:按BSC框架分解中层管理者的绩效目标;把握中层管理者的关键绩效指标;中层管理者绩效责任的认定。

Middle manager＇ s performance objectives are inconsistent with business goals. There are too many indirect performance, and difficult to grasp the focus of performance evaluation. Among middle managers, they often shirk their responsibilities with each other. With the Balanced Scorecard （BSC） management ideas can be an effective solution to the problem of this series. Specific implementation methods are as follows ： such as decomposing the middle manager＇ s performance goals by BSC framework; grasping the middle manager＇ s key performance indicators; and identify the middle manager＇s performance accountability as well.