作　　者： ;

机构地区： 北京工商大学会计学院

出　　处： 《财会通讯（下）》 2004年第8期39-42,共4页

摘　　要： 针对平衡计分卡(BSC)这种全新的战略管理理念与工具,我们最应该关注的是它的“执行力”。本文首先对“平衡管理”问题进行了重新审视,并试图与Robert Kaplan的四大平衡进行“融合”。在此基础上借用“战略地图”的巨大力量,将公司愿景、战略目标、关键控制点和测量工具之间主要因果关系逐一具体化和形象化,致力于公司战略目标、平衡管理理念具体落实到数字指标。 The Balanced Scorecard is often recommended as a comprehensive management tool linking strategic and short-term plan. While the literature offering general statement of the balanced scorecard is plentiful, few papers of detail of implementation is available. This article offers an insight into the relationship between balanced management and the balanced scorecard in a company, outlining the ways to link the mind of balanced management with the design of measures of balanced scorecard especially by using strategic map, as well as emphasizing the balanced scorecard is just a framework for strategy management, and the most important issue is the details of its implementation

关 键 词： 平衡计分卡 平衡管理 战略地图 关键成功因素 关键业绩指标

领　　域： [经济管理] [经济管理]