平衡计分卡在实践中的应用

Applying the Balanced Scorecard

平衡计分卡理论自诞生就引起了管理学界广泛的关注,有关它的优劣论述很多,本文选择从实践的角度加以分析:一方面,随着实践的发展,平衡计分卡逐步显现出了由浅至深的三个层次的管理功能,对于组织而言,它的作用日益显著;另一方面平衡计分卡在实际应用中随着运行的不同阶段也面临着较多的困难,本文认为它并不是一个成熟的、普遍适用的模式,对它的运用将比想象中更需要管理能力。

The theory of the Balanced Scorecard attract extensive attention in manage ment area when it appeared,there are many comments on its merit and shortcoming. This paper analyze it from the aspect of practice:on the one hand,the Balanced S core-card shows three arrangement of management function gradually with the dev elopment of practice,and its function to enterprise is becoming more and more ma rked;on the other hand,the Balanced Scorecard is confronted with many difficulti es as it was applied in different period,this paper considers it is not a mature managing tool,and it need more competence than we have imagined when we apply i t.