论文部分内容阅读
1992年美国的凯卜兰和诺顿在二月号的哈佛商业评论中,首次提出了一种全新企业综合测评体系,称做均衡记分卡(简称BSG)。这种综合测评体系围绕企业的战略目标,利用BSC从财务、顾客、内部过程、学习与创新这四个方面对企业进行全面的测评。在使用时对每一个方而建立相应的目标以及衡量该目标是否实现的指标。BSC代表了国际上最前沿的管理思想,它的一个最为突出的成就是:集测评、管理与交流功能于一体。这种方法已被世界上许多企
In the February issue of Harvard Business Review, the United States’ first-came-first-ever business comprehensive evaluation system, called the Balanced Scorecard (BSG), was published by the United States in December. The comprehensive evaluation system revolves around the strategic objectives of the enterprise and makes use of the BSC to conduct a comprehensive evaluation of the enterprise from the four aspects of finance, customers, internal processes, learning and innovation. In the use of each of the parties to establish the appropriate goals and to measure whether the goal of achieving the target. BSC represents the forefront of the international management thinking, one of its most prominent achievements is: set evaluation, management and communication functions in one. This method has been many in the world