平衡记分卡系统在应用中存在的阻力被引量：1

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摘要平衡记分卡(the Balanced Scorecard)是90年代以后形成和发展起来的一种绩效衡量系统。但它本身并不是十分完善,而是存在着许多不足。本文从平衡记分卡的构成框架、选用的指标、具体的实施以及与经营单位之间的统一性等方面,分析了平衡记分卡系统在实际应用中可能遇到的阻力,帮助公司正确制定和实施平衡记分卡。

作者杨春明

机构地区安徽建筑工业学院

出处《特区经济》 2012年第12期303-304,共2页 Special Zone Economy

关键词平衡记分卡绩效衡量系统经营单位

分类号 F272 [经济管理—企业管理]

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参考文献8

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二级参考文献5

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