从平衡计分卡谈中国企业业绩评价体系的优化

在新经济迅速发展、信息技术日益完善的今天,建立一套动态的符合企业竞争环境要求的公司绩效评价体系对公司的发展显得尤为重要。对平衡计分卡、国有资本金效绩评价体系分别进行了探讨,并对借鉴平衡计分卡以完善中国企业的业绩评价体系提出了具体的建议。     

绩效考评与平衡计分卡

平衡计分卡作为战略绩效管理及评价工具,强调从财务、客户、内部流程以及学习与成长四个不同视角来衡量一个企业,四项指标的驱动关系有效地保证了组织战略的实现。平衡积分卡产生于西方完全市场化经济环境下,在中国的实施中受到了一定的限制。分步走,即先在组织或战略层面,然后在员工层面实施,是BSC的应用思路。作者的建议是将边际思想与平衡计分卡相结合,即边际平衡计分卡。BSC的发展趋势是个性化、个体化与复合型。它的有效实施还赖于充分的沟通。     

平衡计分卡在高职院校质量管理中的应用

为解决高职院校工作中存在的战略目标执行不力、部门之间协同性不强等问题,提出引进平衡记分卡等组合管理工具来提高管理成效。通过分析战略地图的应用可行性,设计高职院校战略地图,绘制部门平衡记分卡,形成质量提升的动态循环。同时,应用乌龟图分析工作过程,对工作过程进行管理和控制,实现高职院校战略与部门目标、关键工作流程相对接。在实践过程中要注意建立战略中心型组织、建立内部顾客思想和实行过程导向管理。     

平衡计分卡在河北省高校绩效管理中的应用

平衡计分卡着眼于组织的长远战略,重视非财务指标的管理,对于高校具有较强的适用性。将平衡计分卡引入高校,需在明确高校自身发展定位的基础上,从财务、客户、内部业务流程、学习和创新等四个方面构建平衡计分卡的评价指标体系。     

基于BSC的旅游业战略绩效研究

从旅游业传统绩效评价的不足出发,结合平衡记分卡(BSC)的理念,研究了旅游业可持续发展战略的平衡计分卡构建,并运用生态学、环境科学有关理论探讨了旅游业在构建平衡计分卡的过程中需要考虑的若干因素。     

战略导向的商业银行经营绩效评价体系构建

以战略管理视角,运用平衡计分卡的方法,从财务、客户、内部业务流程和学习与成长四个维度将商业银行战略目标层层分解,并根据各维度具体战略目标,结合商业银行业务特点筛选出各维度关键绩效指标,并应用层次分析法确定每个关键绩效指标的权重,构建出商业银行绩效评价体系。     

论平衡记分卡在高校绩效管理中的应用

随着大众化高等教育时代的到来,高校之间的竞争日趋激烈,高校只有通过持续的绩效改进才能不断满足大学生的需求。根据平衡记分卡基本原理,文章分析了高校绩效的决定因素,并构建了以服务学生为导向的高校绩效改进框架。     

基于BSC的企业战略业绩评价研究——以W通信股份有限公司为例

本文通过介绍W通信公司竞争战略以及为实现战略目标构建的基于平衡计分卡的战略业绩评价体系实际案例,分析个案在战略业绩评价指标设置上存在的主要问题,最后根据平衡计分卡原理和战略目标对战略业绩评价指标提出改进建议。     

Strategic Plan for a Processed Foods Company Using Megaplanning and Balanced Scorecard

This article presents a case study for a strategic plan developed using a megaplanning model approach, as well as the balanced scorecard proposal, for a company that produces processed foods in the southern state of Sonora in Mexico. The strategic planning process began with the ratification of the business mission and vision in an internal analysis of the company with the help of its employees in a dynamic participatory workshop in which they discussed perceived strengths and weaknesses. The next step was to perform the external analysis of the environment surrounding the company. Both analyses of the SWOT matrix immediately identified strategic objectives and strategies, as well as the scorecard, and concluded with a project proposal. The most significant results fall under the scope of two key strategies. The first regards innovation in business models; and the second, the expansion into new markets, which, along with the organization's philosophy, guides the future of the company. The main lessons learned are presented in the developmental stages of this case study, so it is important to emphasize that a special development in the results section, which can be useful for similar studies using the proposed methodology, be carried out. Finally, a strategic planning–oriented approach focusing on megaplanning represents a vision on how to add value to society, seeking to create interest among stakeholders to meet performance indicators that have a positive impact on the communities where the company is located.     

Achieving accurate metrics using balanced scorecards and dashboards

The balanced scorecard was developed to align business practices with the overall strategy of an organization and to monitor performance. A dashboard is a computer interface designed to receive and manipulate data from the various departments within a company to present comprehensive information to decision makers. The balanced scorecard, when combined with the dashboard, provides a way for organizations to determine strategy and evaluate performance.     

一种实用有效的财务绩效评价法——平衡计分卡

平衡计分卡不仅是一个管理系统,也是一个绩效管理和激励系统,它使组织能清晰地规划远景和战略,并落实具体的行动计划。它既为内部业务流程又为外部客户提供及时的反馈,可以持续改进战略绩效和成果。     

Stakeholder relationships in higher education

The purpose of this study is to develop a stakeholder map to describe the most important stakeholders and the process of stakeholder relationships in higher education. According to the perspective of the balanced scorecard, the classification of stakeholders integrates stakeholders into strategic management. Stakeholder maps are essential in quality assurance, because higher education institutions must identify the most important stakeholders to collect feedback from the stakeholder relationships and improve their processes. This study describes stakeholder collaboration using the process flow of stakeholder relationships. The results of the study can be used in quality audits to describe how stakeholders are involved in a meaningful manner in the development of activities.     

基于平衡计分卡的连锁超市供应链绩效评价指标体系构建

本文以供应链价值最大化作为连锁超市绩效评价目标,应用平衡计分卡,从供应链管理财务获利、最终顾客利益、供应链管理流程、供应链管理的改善四个构面,开发出一套适用于供应链管理之平衡计分卡绩效衡量工具,以取得供应链管理上财务性与非财务性绩效衡量之整合与平衡.     

基于平衡计分卡的高职院校管理创新探索

平衡计分卡是当前应用较广的组织战略绩效管理理论和工具．论文尝试将平衡计分卡理论运用于高职院校管理创新实践,从客户、内部流程、财务、学习与成才四个层面分析高职院校的价值创造流程,在此基础上构建高职院校战略图模板,并指出在实际推行过程中应具备战略导向、全员参与、管理基础和信息系统四方面条件。     

中型公共体育场馆运营绩效评估体系研究——基于平衡记分卡法

建立中型公共体育场馆运营绩效评估标准可以促进场馆运营目标的顺利实现.为评估指标客观选取首先探讨了中型场馆运营绩效评价特点和难点,并分析了场馆的运营目标.基于平衡记分卡法,架构了中型场馆四个一级指标社会绩效、财务绩效、过程绩效和学习与成长绩效的平衡记分卡模型,宏观上构建了中型场馆运营绩效八个二级指标和三十二个三级指标体系.     

基于平衡计分卡的银行考核系统的设计与实现

分析了基于平衡计分卡的银行绩效考核系统的设计目标、网络体系结构、数据处理流程等内容．在系统建立过程中需要解决两个关键问题：一是系统能实现按需定制考核指标,二是系统具有承受海量并发访问的能力．     

基于平衡计分卡层面的企业舞弊审计

基于平衡计分卡层面的企业舞弊审计,在考虑企业战略的情况下,利用企业绩效评价指标,从平衡计分卡的四个部分出发,关注企业的重要层面,有针对性地查找舞弊行为,为审计提供更多可靠证据。这将从一定程度弥补现行舞弊审计只注重财务报表及财务报表滞后的缺陷,更多考察舞弊行为中的人为因素。     

现代绩效管理体系的建立

论述了绩效管理的重要性.指出它是企业促进战略目标实现的一种重要手段,对加强企业管理的计划性,提高管理者的管理水平,建立员工自我管理的能力等方面都具有重要作用.认为目前我国企业绩效管理中存在着诸多问题,建立现代绩效管理体系迫在眉睫.建议企业应尽快明确企业绩效管理目标,逐步完善绩效管理指标,建立健全绩效面谈和绩效申诉制度,充分利用“德能勤绩”考核法、360度绩效反馈考核、目标管理、平衡计分卡考核、PDCA循环绩效管理考核等绩效管理工具,提升企业绩效管理水平.     

The strategic evaluation of regional development in higher education

The study analyses the role of regional development in higher education using the approach of the balanced scorecard, which provides a framework for organizations to describe and communicate their strategy. It turns out that the balanced scorecard is not only an approach for implementing the strategy, but it also provides a general framework for evaluating the strategy from the different perspectives. The study presents examples where the new evaluation approach has been used to analyse the national educational policy of regional development, regional strategies of higher education institutions and their cooperation. According to the results of the study, cooperation between higher education institutions is most important from the perspectives of learning and regional development.     

新平衡计分卡模型:一种测度基本公共教育服务均衡发展状况的新工具

随着中国教育服务均等化进程的深入,急需一种新工具来测度基本公共教育服务均衡发展的状况,新平衡计分卡模型应运而生。新平衡计分卡是基于平衡计分卡模型,针对教育服务测度进行专门创新而产生的新型工具,它不仅是一种测度工具更是一种管理工具;它既能对教育服务均等化进行测度,又能平衡教育管理过程中产生的财务与非财务、短期与长期、子目标与总目标、结果与过程等因素之间的关系,保障基本公共教育服务均衡朝着更深层次切实有效地发展。