摘要
平衡计分卡作为战略管理和绩效管理工具,从财务、客户、内部运营、学习与成长四个维度对战略目标进行量化,化战略为具体行动。管理团队的战略管理意识和规范管理理念是实施平衡计分卡良好的基础管理环境,平衡计分卡的实施需要战略管理、全面预算、绩效管理等主要配套措施才能有效发挥作用,本文主要探讨HK集团构建实施平衡计分卡配套措施体系。
As a strategic management and performance management tool, the Balanced Scorecard quantifies strategic objectives from four dimensions: finance, customer, internal operations, learning and growth, putting strategy into concrete action. The strategic management awareness and standardized management concept of the management team is a good basic management environment for implementing the Balanced Scorecard. The implementation of the Balanced Scorecard requires strategic support, comprehensive budget, performance management and other major supporting measures to effectively play its role. This article mainly discusses the construction of supporting measures system for the implementation of the Balanced Scorecard in HK Group.
作者
蓝粟山
LAN Su-shan(Guangxi Financial Investment Group Co.,Ltd.,Nanning 530000,China)
出处
《价值工程》
2019年第27期60-62,共3页
Value Engineering
关键词
平衡计分卡
全面预算管理
绩效管理
balanced scorecard
comprehensive budget management
performance management