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基于平衡计分卡的中小企业业绩评价研究

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摘要 本文根据平衡计分卡指标体系,提出对中小企业业绩评价设想,希望能对中小企业的各项管理起到一定的帮助作用。
作者 孙玉 孙钥
机构地区 宁夏石嘴山工业园区管委会 防灾科技学院
出处 《合作经济与科技》 2012年第22期46-47,共2页 Co-Operative Economy & Science
关键词 中小企业 平衡计分卡 绩效
分类号 F27 [经济管理—企业管理]
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  • 1Arthur. M. Schneidermsn. The first balanced scorecard: Analog Devices, 1986-1988. Journal of cost management, 1994, Autumn.
  • 2R. S. Kaplan, "Analog Devices: The Half-life Sysem." Harvard Business School Case. Number 9190-061, 3/16/90. This case also appears in R.Cooper and R.S.Kaplan. The Design of Cost Management Systems (Englewood Cliffs, Nj: Prentice Hall), ISBN.O-13-204124-3. PP.226-239.
  • 3R.A .Howell, J.K.Shank. S.R.Soucy, and J.Fisher, Cost Management for Tomorrow: Seeking the Competitive Edge (Morristown, NJ:Financial Executives Research Foundation). 1992, ISBN 0-910586-85-3.PP. 127-149.
  • 4K.Hendrickson, "Analog Devices." In R.N. Anthony and V.Govindarajan. Management Control Systems. 9th ed. (McGraw-Hill Professional Publishing), January 1997, ISBN 0256168784.Case 11-1,Professor Govindarajan has reviewed this case and published it in R. N.Anthony and V. Govindarajan, Management Control Systems. 10th ed.(McGraw-Hill College Division). August2000,ISBN 0072316357.
  • 5Kaplan, R. S. and Norton, D. P., 1992. The balanced scorecard as a strategic management system, Harvard Business Review,January-February, 61-66.
  • 6Kaplan, R. S. and Norton, D. P., 1996b. Linking the balanced scorecard to strategy, California management Review, Fall, 4, 53-79.
  • 7Ittner, C. D. and Larcker, D. F., 1998. Innovations in performance measurement: trends and research implications, Journal of Management Accounting Research, 10, 205-239.
  • 8Teemu Malmi,2001.Balanced Scorecard in Finnish Companies: a research note. Management Accounting Research, Decemaber 207-220.
  • 9Olve, N. G., Roy, J. and Wetter, M., 1997. Balanced Scorecard-I Svensk Praktik, Sweden. Liber AB.
  • 10Edwards, P., 1972 The Encyclopaedia of Philosophy, Volumes 1-8 U. S., Macmillian Publishing Co., Inc. and The Free Press.

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合作经济与科技
2012年 第22期

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