企业绩效考核:平衡计分卡与计划任务

Enterprises’ Performance Appraisals: the Balanced Scorecard and Planning Task

传统的以财务指标为核心的绩效考核系统太注重结果,很容易导致企业经营者的短期行为发生,平衡计分卡概念的提出,改变了这种状况,它以企业的战略和远景为核心,从财务、顾客满意度、内部经营以及学习与成长四个方面对企业的各个岗位的业绩进行考核,考核方式由结果控制转向了过程控制。但在绩效考核中的具体量化要求也给平衡计分卡提出了难以回避的问题,针对这些难点,文章提出了计划任务法予以补充,在简要介绍平衡计分卡概念和实际运作中主要程序之后,结合实践中出现的问题进行讨论,提出在平衡计分卡考核基础上引入计划任务法,使企业绩效考核体系更加完善和实用。

The conventional performance appraisal system centering on financial indicators pays too much attention to results, which is apt to result in the short-term behavior of the enterprise operators. This fact has been changed by the conception of the balanced scorecard, which focuses on the strategy and perspective of an enterprise, assesses the performance of each post in an enterprise from the aspects of financing, client satisfaction, internal operation study and development, and changes the assessing method from result control to process control. However, the demand of exact quantification in performance appraisals brings forward inevitable problems for the balanced scorecard. The planning task method is thus added for solving these problems. This paper briefly introduces the concept and the main procedure in the using of the balanced scorecard, studies the problems arising from practice, and suggests the introduction of the planning task method on the basis of the balanced scorecard to bring forth a better and more practical performance appraisal system.