平衡计分卡在营运资金管理中的应用——以天津WS公司为例

Application of Balanced Scorecard in working capital management——A case study of Tianjin WS

针对企业营运资金管理策略的选择和历史演变,采用案例研究方法,重点关注企业营运资金管理与平衡计分卡相互融合。通过案例企业引入平衡计分卡的营运资金管理实践,剖析两者整合模式的关键环节,为企业营运资金高效管理提供新的思路和方法,以期在相关理论研究与管理实践方面提供借鉴参考。

This research draws upon choice and evolution of management strategies of enterprise working capital. The method of case study was used, focusing on the integration of enterprise working capital management and Balanced Score- card. By introducing Balanced Scorecard into working capital management of case enterprises, the paper analyzed the key links of the two integration modes in order to provide new ideas and methods for efficient management of enterprise working capital and reference for the relevant theoretical research and management practice.