基于平衡计分卡的非核心企业供应链风险分析

在非核心企业加入供应链运行后,如何预防与应对供应链风险,是非核心企业风险管理中不可回避的问题。借助平衡计分卡与风险管理等相关理论知识,设计出风险平衡积分卡,从财务、客户、内部流程、学习与成长4个维度分析了非核心企业因加入供应链后而产生的特有风险及原因,提出相应的对策建议,让非核心企业更好地实行供应链风险管理。     

A proactive balanced scorecard

This paper describes a methodology for the development of a proactive balanced scorecard (PBSCM). The balanced scorecard is one of the most popular approaches developed in the field of performance measurement. However, in spite of its reputation, there are issues that require further research. The present research addresses the problems of the balanced scorecard by utilizing the soft computing characteristics of fuzzy cognitive maps (FCMs). By using FCMs, the proposed methodology generates a dynamic network of interconnected key performance indicators (KPIs), simulates each KPI with imprecise relationships and quantifies the impact of each KPI to other KPIs in order to adjust targets of performance.     

基于BSC的电子政府绩效指标体系的构建

研究如何应用平衡记分卡(BSC)方法对电子政府的绩效进行全面评估,在此基础上提出了一套电子政府BSC绩效评估指标体系,该指标体系围绕财务、顾客、内部过程和学习与发展四个维度,基于电子政府全流程的管理实况而建立,结合了“服务”和“技术”两方面的特征,并注重其操作性,有利于推动电子政府的绩效管理。     

From corporate governance to balanced performance measurement

This inquiry into consumer goods companies in Vietnam aims to discern whether such constructs as corporate governance, market orientation, and knowledge sharing can act as antecedents for the balancedness between financial and non-financial performance metrics in the performance measurement system. Structural equation modelling was utilized to dissect 304 responses returned from self-administered structured questionnaires despatched to 1,131 middle-level managers. From the findings surfaced the interplay between market orientation and knowledge sharing. Corporate governance, on the other hand, tends to flourish market orientation and knowledge sharing, which in turn encouragingly influence performance measurement balancedness. The findings also paved the way from strong corporate governance to a high degree of balancedness in performance measurement system. Through the findings of the research, the insight into the interplay pattern of performance measurement balancedness and its antecedents underscores the magnitude of the corporate governance mechanism as well as market-oriented culture and/or intelligence dissemination culture in the implementation of the balanced performance measurement system in consumer goods companies in the Vietnam business setting.     

平衡记分卡在我国中小制造企业战略绩效评价中的应用

基于我国中小制造企业处于转型期、融资难、战略缺失或战略无法执行等特点,提出了一个平衡记分卡在中小制造企业应用的框架.框架包括5个层面,除讨论了4个经典层面在中小制造企业的应用外,还探讨了另外一个对我国中小制造业也很重要的层面:融资关系与政府政策,最后运用战略地图对该框架进行了细化.     

应用平衡计分卡测评研发绩效

进行项目的研发对于许多公司获得和维持竞争优势来说,是很关键的。然而,由于企业内在的不确定性,要对研发绩效进行长时间的测评是很复杂的一件事情,本文回应了在研发文献中要求探索能够获得财务和非财务绩效的复合绩效测评系统的要求。本文把"阶段门"方法和平衡计分卡糅合在一起应用于研发管理,并且提供了一个框架,展示了公司是如何把资源投入到这些活动中和公司的战略目标中。在本文中,提供了一个明确的例子,来说明公司如何把这个复合的绩效测评系统应用到研发部门中去。     

支持平衡计分卡的扩展REA模型

基于传统会计信息系统重构的REA模型已发展成为一种概念性建模工具,而平衡计分卡是现代企业支持战略目标实现的绩效指标体系,REA是否能体现平衡计分卡的主要特征呢?传统REA模型并不能支持平衡计分卡四个视角的全面信息需求,借鉴国外学者研究介绍扩展REA模型支持其实现。     

Strategies,decisions and operations for keeping exploitative and exploratory activities balanced

Sustainable competitive advantage of a firm may lie in the firm’s ability to exploit its current competencies while simultaneously exploring new capabilities. However, this is hard to be achieved at the same time. Therefore, a conceptual decision-making framework is proposed to fulfil this task. First, to balance exploitation and exploration under punctuated equilibrium, a fuzzy analytic network process with goal programming is developed to help decision makers select the best projects under specific environments. Second, an executive committee, where experts use computer groupware with the Delphi technique to balance exploratory and exploitative activities flexibly, is formed to allocate limited resources during the implementation of the projects. After a practical investigation, the research concludes that the strategy targeted for balancing exploitation and exploration should be periodically adjusted, and the limited resources should be allocated during the execution of projects. Specifically, the proposed model for sustainable competitive advantage is recommended to practitioners in developing and implementing projects.     

An algorithmic approach for system decomposition and balanced realized model reduction

This paper deals with the development of an algorithm for unstable continuous/discrete-time system decomposition into completely stable and completely unstable subsystems using real Schur transformation technique. The application of the proposed algorithm is investigated for unstable LTI plant or controller reduction and the available balanced realized model reduction theories applicable for stable systems are extended for unstable, continuous/discrete-time systems. The algorithm and its applications are illustrated with MATLAB-based computer-simulated results for continuous and discrete-time systems.     

Robust stabilization of balanced and splay formations with heterogeneous controller gains

This paper analyses collective motion of multi-vehicle systems in balanced or splay formation when the vehicles are equipped with heterogeneous controller gains. Balancing refers to a situation in which the positional centroid of the vehicles is stationary. The splay formation is a special case of balancing in which the vehicles are spatially distributed with equal angular separation between them. The paper proposes strategies to achieve such balanced and splay formations about a desired centroid location while allowing the vehicles to move either along straight line paths or on individual circular orbits. Feedback control laws that can tolerate heterogeneity in the controller gains, which may be caused by imperfect implementation, are derived and analyzed. It is shown that drastic failures leading to controller gains becoming zero for almost half of the vehicles in the group can be tolerated and balanced formation can still be achieved. On the other hand, splay formation can still be achieved if the controller gain is zero for at most one vehicle. Simulation examples are given to illustrate the theoretical findings.     

构建平衡性企业培训评估钻石模型初探

员工培训工作已成为企业发展的战略性要求,在企业人力资源管理中占据着十分重要的地位。但是,如果培训评估工作不甚完善就会影响企业的培训工作。认为对于培训评估应当结合企业自身的实际情况进行平衡性评估分析,从不同的侧面全面衡量培训所带来的各方面变化,并在现有研究理论基础上首次从平衡分析的角度构建了培训评估钻石模型,希望对企业的培训评估工作提供一定的借鉴。     

基于知识平衡计分卡的知识管理模型

知识管理与平衡计分卡虽然都是目前理论研究的热点,但是把二者结合起来研究的还很鲜见。本文对平衡计分卡和知识管理进行整合研究,提出了知识平衡计分卡(KBSC)和基于KBSC的知识管理模型,并介绍了应用这个模型的步骤与方法。     

我国义务教育均衡发展研究综述

文章通过对近十余年来我国学者对义务教育均衡发展研究的整理,从义务教育均衡发展的内涵、义务教育发展失衡的原因、义务教育均衡发展指数及其测度的方法以及促进义务教育均衡发展的对策方面进行分析,总结了我国义务教育均衡发展的原因、方法和对策,从而促进我国义务教育均衡的发展。     

基于平衡计分卡的技术创新管理模型

从分析技术创新与企业战略之间的关系出发,首次把技术创新因素引入到平衡计分卡结构模型之中,构建了基于平衡计分卡的企业技术创新框架模型。基于该模型,企业的技术创新应当从企业的战略出发,并反过来服务于企业战略的展开;企业的战略绩效既是技术创新的目的,又是技术创新的条件,相互之间构成复杂的非线性动力学关系。运用平衡计分卡模型来规划、控制和管理企业的技术创新活动,使技术创新直接与企业战略和战略绩效相关联,可以有效地降低技术创新的风险,提高技术创新的效率,避免技术创新的盲目性。     

基于平衡计分卡的知识管理研究

知识管理是企业的一种基本战略,平衡计分卡是一种战略实施工具,二者都是当前研究的热点问题,但是当前的相关研究一般都是针对二者之一的.文章试图把二者结合起来进行研究,在平衡计分卡的框架指导下实施知识管理,主要从平衡计分卡对知识管理的作用--分解知识管理的目标、指导知识管理的过程、衡量知识管理的绩效这几个方面展开论述.