平衡计分卡的企业生命周期及其动态调整策略

Research on Dynamic Adjustment Strategy of LCM Based on the Balanced Scorecard

在中国的整体经济转型升级浪潮中,大批企业也随之面临转型改革。部分企业的转型问题正是周期的转型问题。文章从企业生命周期理论出发,通过识别不同周期下的企业特征,对不同生命周期内的企业战术策略进行细分的基础上整理并分析了平衡计分卡的各维度优次集合,并给出了蜕变点的定性识别方法,帮助企业识别转型的到来,为企业抓住转型机会提供了一种通过动态调整平衡计分卡各维度指标实现转型目的可借鉴的思路和方法。

In the transformation and upgrading of China*s economy,a large number of enterprises have been facing a transformation.Part of the transformation problem is the cycle of it of the enterprise.Based on LCM theory,the paper mainly identifies different cycle characteristics and discusses the of enterprise tactics with different life cycle.Thus it analyzes the balanced scorecard of each dimension optimal time coUection and puts forward the qualitative identification method of transformation point to help enterprises identify the arrival of the transformation of enterprises and to seize the opportunity of transformation.Through research and analysis,this paper provides a helpful method to dynamically adjust the balanced scorecard in each dimension index transformation.