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1、中国企业实施平衡计分卡九大误区NinemisunderstandingsofimplementingBalancedScorecardinChineseEnterprisesName:
2、smallprintreleases:2005-4-1116:00Author:michael_qinsource:networkcommunicationmanagementChineseview:13In1992,KaplanpublishedapaperontheBalaneedScorecardintheHarvardSociet
3、yReview.Thebalancedscorecardwasofficiallyborn.Thebalaneedscorecardisbeginningtoappearasperformaneeevaluationtools,andlaterwiththeKaplanandNortonin-depthstudy,thebalaneedscorecardwillbegraduallybecomethetoolofstrategicmanagement・Kaplanhaspublishedthreebooksonthecl
4、assicBalancedScorecard:comprehensivescorecard,strategiccenterorganization,andstrategymap・Theemergenceofthesethreebooksalsoreflectshowthebalaneedscorecardcanbeinterpretedasatoolforstrategicmanagementfromthetoolsofperformaneeappraisa1.Inthe10yearsofthebalaneedscore
5、card,ithasbeenwidelyusedbysomecompaniesinEuropeandamerica・Accordingtostatistics,intheworld，sorganizations,60%oftheUnitedStatesusedthebalaneedscorecard,Europe50%,Australia40%,Singapore70%.Inrecent2-3years,thebalancedscorecardhasbeenintroducedintoChina.Atpresent,mo
6、reandmorecompaniesbegintoaccepttheconceptofBalancedScorecard,andbegintoimplementthebalaneedscorecard.However,duetothelackofprofoundunclerstandingoftheBalancedScorecardandsomeotherreasons,theimplementationeffectoftheBalancedScorecardinChineseenterprisesisnotverysa
7、tisfactory.AccordingtotheresearchandimplementationoftheBalaneedScorecardimplementingtheBalaneedScorecardenterpriseexperienee,themainreasonforthefailureofthefollowingpoints:first,donothaveacorrectunderstandingoftheBalancedScorecardfortheBalancedScorecardunderstand
8、ing,thereisalwayssuchamisunderstanding,thatthebalancedscorecardisemployeeperformanceappraisaltool.Weknowthatabalancedscorecardcanmeasuretheperformanceofanenterprisefromfourperspectives:finance,customer,internalbusinessprocesses,learningandinnovation.Whenweimpleme
9、ntthebalancedscorecardisthestartingpointofstaffperformanceappraisal,youwillencountergreatresistance・Manypeoplewillthinkthatthisisonlyasuperficialreformofthings
