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A Study of the Balanced Scorecard: The Rockwater Case
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作者 马赫 《神州》 2017年第14期293-293,共1页
Over the past decades,various performance appraisal methods have been raised and developed by many scholars and managers for years.It seems that each kind of performance appraisal techniques has its strengths and lim... Over the past decades,various performance appraisal methods have been raised and developed by many scholars and managers for years.It seems that each kind of performance appraisal techniques has its strengths and limitations and none of them is able to avoid all of the pitfalls.Today,driven by the power of innovation,dozens of new companies are trying to reinvent the performance management tools market.This paper analyzes how the Balanced Scorecard (BSC) implemented to provide line managers with a performance appraisal system in the private sector companies through the case study of Rockwater,and critically identify its main strengths and limitations,and then make some recommendations for improvement. 展开更多
关键词 PERFORMANCE MANAGEMENT PERFORMANCE APPRAISAL BALANCED scorecard
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建筑企业管理中的Balanced Scorecard法 被引量:4
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作者 尤凤翔 杨书岫 纪晓慧 《丹东师专学报》 2002年第4期54-55,21,共3页
本文通过万科企业股份有限公司运用“Balanced Scorecard”法的案例,介绍了“Balanced Scorecard”法在建设企业管理中的应用。从财务绩效、顾客满意、业务流程、创新与成长四个方面进行了分析,提出了整合、发展的建议。
关键词 建筑企业管理 BALANCED scorecard 平衡积分卡
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平衡计分卡(Balanced Scorecard)新的效绩评价和战略管理系统 被引量:16
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作者 栾庆伟 尹洪亮 《大连大学学报》 2003年第1期71-73,共3页
平衡计分卡作为新兴的效绩评价系统,在美国应用已近十年。它弥补了传统效绩评价偏重财务指标的不足,增加了评价企业长期成功驱动因素的新指标。从财务、客户、内部业务和学习成长等多角度全面衡量企业效绩,并帮助管理者将组织的战略目... 平衡计分卡作为新兴的效绩评价系统,在美国应用已近十年。它弥补了传统效绩评价偏重财务指标的不足,增加了评价企业长期成功驱动因素的新指标。从财务、客户、内部业务和学习成长等多角度全面衡量企业效绩,并帮助管理者将组织的战略目标转化为实施的具体指标。着重阐述平衡计分卡的起源、特点、结构和应用及发展趋势。 展开更多
关键词 平衡计分卡 效绩评价 战略管理系统 评价方法 企业管理
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Balanced Scorecard and Efficiency: Design and Empirical Validation of a Strategic Map in the University by Means of DEA 被引量:1
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作者 Teresa García Valderrama Vanesa Rodríguez Cornejo Daniel Revuelta Bordoy 《American Journal of Operations Research》 2013年第1期30-52,共23页
The principal objective of the research reported in this article is to validate a Balanced Scorecard (BSC) model and a Strategic Map for the University by studying the relationships of efficiency between its dimension... The principal objective of the research reported in this article is to validate a Balanced Scorecard (BSC) model and a Strategic Map for the University by studying the relationships of efficiency between its dimensions. Subsequently, the validation is completed by establishing hypotheses of efficiency relationships between the perspectives proposed, employing Data Envelopment Analysis (DEA). Empirical evidence has been obtained on the validity of the proposed BSC for a unit of academic management in the university. The first contribution of this work is the establishment of a framework of analysis of the hypothetical cause-effect relationships in the BSC in university institutions. The second contribution is to obtain the determining factors of the performance in this type of institution and, therefore, the Strategic Map. Specifically, these factors are: the participation of teaching staff in innovation activities;the number of doctorate-level staff;the academic subjects and credits in the Virtual Campus;and the scores in the surveys of student satisfaction. With respect to research, the determining factors of the performance are: the research sexennials;the funding obtained from contracts with companies;the number of research projects obtained;their financing;and the participation of teachers in these projects. 展开更多
关键词 BALANCED scorecard EFFICIENCY Data Envelopment Analysis University
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A Study on Development of Balanced Scorecard for Management Evaluation Using Multiple Attribute Decision Making
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作者 Kwang Mo Yang Young Wook Cho +2 位作者 Seung Hee Choi Jae Hyun Park Kyoung Sik Kang 《Journal of Software Engineering and Applications》 2010年第3期268-272,共5页
Recently, most businesses have introduced a system for improving their responsibility to the customers in terms of job improvement. For example, small-quantity batch production increases cost but improve efficiency of... Recently, most businesses have introduced a system for improving their responsibility to the customers in terms of job improvement. For example, small-quantity batch production increases cost but improve efficiency of management. Companies have been introduced the balanced scorecard to evaluate their management as part of improvement, while they suffer from many trials and errors. Many businesses still have difficulty in introducing balance scorecard concept in their process, but we suggest a method to successfully introduce the balance scorecard. This study aims to suggest a new performance measurement model reflecting relative importance of the key performance indicators for each factor. Our model is applied to several companies in real-world to validate the new model. Also, our study proposes a methodology for an adequate performance measurement using multiple attribute decision making. 展开更多
关键词 BALANCED scorecard MULTIPLE ATTRIBUTE DECISION MAKING Management Evaluation
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Sunrise Scorecards BP银行绩效管理解决方案
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《华南金融电脑》 2004年第7期117-117,共1页
Sunrise Scorecards BP是以建立全面的数据基础和提高分析过程的自动化作为银行绩效管理系统的设计理念,是银行业管理者必不可少的分析决策工具.
关键词 SUNRISE scorecards BP 银行绩效管理系统 银行信息化 经营业绩
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The Performance Evaluation System Transformation Based on Balanced Scorecard A Case Study of SEICO Company
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作者 Li Yuling Chen Yuanhong Yu Zengbiao 《Journal of Modern Accounting and Auditing》 2012年第4期578-586,共9页
关键词 平衡计分卡 绩效评价体系 绩效考核 性能测试 BSC 卡普兰 出版物 设计
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The Theoretical Perspectives and Managerial Implications of the Balanced Scorecard (BSC) in the Italian Public Utilities
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作者 Francesco Agliata Maria Rosaria Petraglia Danilo Tuccillo 《Journal of Modern Accounting and Auditing》 2014年第9期932-949,共18页
关键词 平衡计分卡 BSC 管理问题 公用事业 意大利 控制系统 标准成本 绩效考核
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Based on BSC ( Balance Performance Appraisal Scorecard) to Make of College Teachers
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作者 Zhao Lili Tan Yicang Tang Rongshou 《克拉玛依学刊》 2010年第4期138-139,共2页
关键词 摘要 编辑部 编辑工作 读者
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Consequence and Path Analysis of Balanced Scorecard Usage: Evidence From Chinese Public Hospitals
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作者 Zhang Liqun Yu Zengbiao Wang Jian 《Journal of Modern Accounting and Auditing》 2012年第3期312-321,共10页
关键词 平衡计分卡 路径分析 医院 证据 中国 用法 问卷调查 模型分析
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Performance Measurement Based on Balanced Scorecard
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作者 Qingmin Hao Guojie Zhao 《Chinese Business Review》 2005年第3期67-68,74,共3页
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Lesson Learned from COVID-19 Retrospective Study: An Entropy-Based Clinical-Interpretable Scorecard for Mortality Risk Control at ICU Admission
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作者 Chong Yao Chonghui Huangqi Anpeng Huang 《Tsinghua Science and Technology》 SCIE EI CAS CSCD 2024年第1期34-45,共12页
With severe acute respiratory syndrome coronavirus 2 spreading globally and causing 2019 coronavirus disease(COVID-19),a challenge that we unprepared for was about how to optimally plan and distribute limited top-medi... With severe acute respiratory syndrome coronavirus 2 spreading globally and causing 2019 coronavirus disease(COVID-19),a challenge that we unprepared for was about how to optimally plan and distribute limited top-medical resources for patients in need of urgent care.To address this challenge,physicians desperately needed a scientific tool to methodically differentiate between cases with varying severity.In this study,the unique data of COVID-19 intensive care unit(ICU)patients provided by the national medical team in Wuhan were classified into discrete and continuous variable types.All continuous data were discretized using an entropy-based method and transformed into serial information margins,in which each information margin is related to a specific symptom or clinical meaning.Finally,all these native and processed discrete data were used to configure a readable scorecard through logistic regression,which is the desired scientific tool aforementioned.A total of 322 ICU patients(age:[median:64,interquartile range:54-75],males:178[55.28%],and death:72[22.36%])were included in the study.Probabilities of mortality in COVID-19 patients can be evaluated using a scorecard model(calibration slope:1.343,Brier:0.048,Dxy=0.972,and population stability index=0.071),with desired model performances(accuracy=0.948,area under curve=0.99,sensitivity=1,and specificity=0.939).This new model can interpret clinical meanings from complex data,and compare it with existing machine learning methods through a black-box mechanism.This new data-information model answers a critical question of how a computing algorithm produces clinically meaningful results that will help physicians logically allocate medical resources for COVID-19 patients.Notably,this tool has limitations,giving that this research is a retrospective study.Hopefully,this tool will be tested further and optimized for adaptation to similar clinical cases in the future. 展开更多
关键词 COVID-19 scorecard clinical-interpretable machine learning ICU admission control
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数字化工具嵌入政府绩效管理的实践路径——基于海林市政府绩效管理案例
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作者 王炜 纪思彤 《中国人事科学》 2024年第2期24-35,共12页
数字化工具以数字化理念为基础,以数字化平台为依托,以数字化形式为载体,包括数字化绩效目标制定、可控化数字执行手段、数字化结果目标评价、数字化平台绩效沟通反馈等绩效管理过程。将数字技术广泛应用于政府治理中,运用数字化工具实... 数字化工具以数字化理念为基础,以数字化平台为依托,以数字化形式为载体,包括数字化绩效目标制定、可控化数字执行手段、数字化结果目标评价、数字化平台绩效沟通反馈等绩效管理过程。将数字技术广泛应用于政府治理中,运用数字化工具实现绩效考核数字化、系统化、规范化,可以有效推进数字政府的建设,为政府治理能力的提升提供保障。文章以海林市政府绩效管理的实施和改革为案例,总结不同阶段绩效管理考核工具的运用特点,分析数字化背景下政府绩效管理中存在的问题,提出数字化工具嵌入平衡计分卡的四个维度,更好地完善公共部门的数字化绩效管理业务流程,真正推动政府数字化全面转型,推进数字中国和网络强国战略的实施。 展开更多
关键词 数字化工具 政府绩效管理 平衡计分卡
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公共价值计分卡评估下的社区平台组织建设研究——以S居民区“商居联盟”为例
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作者 郑晓华 单昭 《秘书》 2024年第3期3-15,共13页
随着城市化进程的演进和市场化改革的推进,商业性元素逐步进入城市社区,原本依靠血缘关系或文化习俗维系的社区邻里关系变得原子化、碎片化,社区各类成员的认同感、归属感、安全感日益匮乏,不同群体之间的矛盾冲突愈发凸显。社区平台组... 随着城市化进程的演进和市场化改革的推进,商业性元素逐步进入城市社区,原本依靠血缘关系或文化习俗维系的社区邻里关系变得原子化、碎片化,社区各类成员的认同感、归属感、安全感日益匮乏,不同群体之间的矛盾冲突愈发凸显。社区平台组织作为各方平等对话、交流、协作的载体,成为城市社区治理中化解矛盾的有力抓手。本文结合S居民区“商居联盟”平台组织的实践,总结平台组织的经验做法;建立公共价值计分卡模型,评估平台组织存在的问题及其原因。研究发现:联盟平台组织在价值目标设定方面行政化,解决专业性、复杂性矛盾的成效不足;在授权环境方面多元力量支持不足,主体参与积极性有待提高;在运作能力方面整合内外资源、化解矛盾的能力有待提高。对此,需要强化共同使命,增强组织向心力;加强内部建设,增强组织生命力;健全制度规范,增强组织稳定性,进一步优化联盟建设。 展开更多
关键词 社区平台组织 商居联盟 公共价值计分卡模型 社区治理
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基于德尔菲法及层次分析法的主诊组医疗服务评价指标体系的建立
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作者 高俊 陈寒杰 +4 位作者 段俊 韩振 张宁波 朱思奇 刘颜 《现代医院》 2024年第7期1044-1047,共4页
目的构建三级公立医院主诊医师组医疗服务评价指标体系。方法基于现有政策以及相关文献分析拟定初始指标,借鉴平衡记分卡的理论框架,通过两轮德尔菲函询法确定指标体系,两轮专家咨询积极程度均为100%,且专家权威系数较高(第一轮:Cr=0.8... 目的构建三级公立医院主诊医师组医疗服务评价指标体系。方法基于现有政策以及相关文献分析拟定初始指标,借鉴平衡记分卡的理论框架,通过两轮德尔菲函询法确定指标体系,两轮专家咨询积极程度均为100%,且专家权威系数较高(第一轮:Cr=0.851,第二轮:Cr=0.839)。再运用层次分析法求出指标权重。结果通过两轮专家咨询构建了主诊医师组医疗服务评价指标体系,并通过层次分析法得出指标体系权重,共4个一级指标内部流程(0.406)、财务(0.288)、学习与成长(0.208)、客户(0.098),25个二级指标。且各个指标权重的一致性检验CR值均小于0.01。结论该指标体系对三级公立医院主诊医师组医疗服务评价具有科学性及可行性,可借鉴到医院科室管理中,用以进一步提升医疗服务质量和医院精细化管理水平。 展开更多
关键词 平衡记分卡 三级公立医院 主诊医师组 评价指标体系
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Balanced scorecard-based analysis of customer expectations for cosmetology services:a hybrid decision modeling approach 被引量:3
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作者 Dursun Delen Oleksandr Dorokhov +2 位作者 Liudmyla Dorokhova Hasan Dincer Serhat Yüksel 《Journal of Management Analytics》 EI 2020年第4期532-563,共32页
The goal of this study is to analyze and characterize customer expectations in the cosmetics sector.Within this framework,first,the extant literature is reviewed,and 12 most prominent performance measurement criteria ... The goal of this study is to analyze and characterize customer expectations in the cosmetics sector.Within this framework,first,the extant literature is reviewed,and 12 most prominent performance measurement criteria are identified.Then,these criteria are organized along the four different balanced scorecard dimensions.By employing an Interval Type-2 Fuzzy DEMATEL methodology,the weighted importance of these dimensions and criteria are identified.Additionally,with the Interval Type-2 Fuzzy TOPSIS approach,13 leading cosmetic service providers in Ukraine are ranked based on their relative scores.The findings of the study indicate that consumer is the most significant dimension while learning and growth seem to have the least importance.Similarly,it is also concluded that all consumerfocused criteria(i.e.diversification of services,feedback on the product and services,and customer loyalty)have the highest priorities in the complete criterion set. 展开更多
关键词 decision making balanced scorecard customer expectations cosmetic industry multi-criteria decision modeling interval type-2 fuzzy logic
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Designing a watershed scorecard as a performance evaluation tool for Ur River watershed,Tikamgarh District,Madhya Pradesh 被引量:1
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作者 Meeta Gupta V.C.Goyal +1 位作者 Fawzia Tarannum Jyoti P.Patil 《International Soil and Water Conservation Research》 SCIE CSCD 2017年第4期280-292,共13页
The study is an attempt to design a watershed scorecard by identifying and evaluating selected set of indicators,such as surface water quality,ground water quality,soil condition,agriculture condition,and forest condi... The study is an attempt to design a watershed scorecard by identifying and evaluating selected set of indicators,such as surface water quality,ground water quality,soil condition,agriculture condition,and forest condition,which accurately reflect the health of the watershed.Ur River Watershed in Tikamgarh District,Madhya Pradesh was taken as a case study to assess the watershed health.Evaluation was done by calculating different indices for the selected set of indicators and comparing them with the National standards and guidelines.Based on the performance of each indicator,the grades were assigned to the indicators which helped in designing the watershed scorecard.The results revealed that within the watershed,the forest and soil conditions need a considerable plan for improvement in order to maintain the ecosystem whereas the surface water quality,groundwater quality and the agricultural conditions requires protection as well as enhancement in certain areas. 展开更多
关键词 Watershed scorecard Ur River Bundelkhand Water quality Agricultural condition
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平衡计分卡在核电企业 ESG 表现与绩效中的应用——基于可持续发展的路径探索
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作者 孔子粤 郑槐淼 《市场周刊》 2024年第19期24-28,共5页
在低碳转型的背景下,核电企业面临着挑战和机遇。文章以“双碳”背景下的核电企业ESG(环境、社会、治理)表现为研究对象,基于平衡计分卡理论,阐述了其在核电企业可持续发展中的四个机制应用,进行了四个方面的绩效评估。通过核电企业的E... 在低碳转型的背景下,核电企业面临着挑战和机遇。文章以“双碳”背景下的核电企业ESG(环境、社会、治理)表现为研究对象,基于平衡计分卡理论,阐述了其在核电企业可持续发展中的四个机制应用,进行了四个方面的绩效评估。通过核电企业的ESG(环境、社会、治理)表现在绩效中的应用,提出核电企业未来可持续发展的路径和建议,为核电企业在“双碳”背景下的可持续发展提供了理论和实践指导。 展开更多
关键词 平衡计分卡 ESG表现 核电企业
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高质量发展背景下企业绩效评价指标探究——基于ESG视角
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作者 王馨颐 赵欣宇 《现代工业经济和信息化》 2024年第2期204-207,共4页
探讨基于环境、社会和治理(ESG)模式下企业管理绩效考核的理论研究。首先提出现阶段ESG在企业应用过程中出现披露不及时、选择性披露、供应链管理缺乏以及数据报告采集困难等问题。随后,对传统和现代企业管理绩效考核模型进行了理论研究... 探讨基于环境、社会和治理(ESG)模式下企业管理绩效考核的理论研究。首先提出现阶段ESG在企业应用过程中出现披露不及时、选择性披露、供应链管理缺乏以及数据报告采集困难等问题。随后,对传统和现代企业管理绩效考核模型进行了理论研究,将ESG模型整合到平衡计分卡中,同时建立预警机制保证模型的有效运行。最后针对中国目前企业应用ESG过程中存在的问题进行分析并提供改进建议。该研究的意义在于为企业搭建以ESG因素为基础的企业管理绩效理论平台,促进了企业解决ESG现存问题的及时性。最后总结了研究成果并提出了未来研究方向的建议。 展开更多
关键词 ESG绩效 平衡计分卡 预警机制 高质量发展
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国家科学数据共享服务平台运行绩效评价研究
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作者 卢祖丹 《中国科技论坛》 北大核心 2024年第5期44-53,64,共11页
科学数据平台为推行数据开放共享实践提供基础设施和机构保障,其发展在后疫情时代数据“无接触获取”需求下显得尤为迫切,而良好的运行绩效则是数据平台功能发挥的先决条件。以国家科技资源共享服务平台调整优化名单中20个国家科学数据... 科学数据平台为推行数据开放共享实践提供基础设施和机构保障,其发展在后疫情时代数据“无接触获取”需求下显得尤为迫切,而良好的运行绩效则是数据平台功能发挥的先决条件。以国家科技资源共享服务平台调整优化名单中20个国家科学数据中心为研究对象,基于平衡记分卡理论建立评价指标体系并对数据平台运行绩效进行评价。研究发现:国家数据平台在服务形式多样化、制度标准建设、数据描述规范化与科研效能发挥等方面取得显著的进步,但仍存在重存储轻共享的“数据貔貅”现象,而数据获取过程繁复、数据时效性不强、不太注重用户参与及知识产权保护等问题也亟待解决。 展开更多
关键词 国家科学数据中心 数据共享 绩效评价 平衡记分卡
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