平衡计分卡应用优化研究

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1、河北大学硕士学位论文平衡计分卡应用优化研究姓名：田素云申请学位级别：硕士专业：会计学指导教师：崔国萍20070601AbstractWiththedevelopmentofChineseeconomy,theimprovementofthecorporationmanagementlevel，notonlythescholarbutalsothesupervisorhavegreatinterestintheadvancedmanagingideaandtechniquewhichareintroducedfromtheadvanc

2、edwesterncountries．Thebalancedscorecard(Bsc)，whichisaadvancedstratagemmanagementtoolandoutstandingachievementestimatesystem，alsoattractspeople’Sattention．InourcountrythestudyoftheBSCisdevelopingfromtheintroduceorinterpretationofsomeforeignliteratureandadvancedoverseasc

3、orporationexperienceinearlytimetotheinvestmentoftheBSC’SapplicabilityinChina,theproblemcomingfromtheapplianceinChina,andSOon．HoweverthesolvemethodsofthecriticismstotheBSC(absenceofmaneuverability，lackofadaptabilitytostratagem，imprecisionoftheindexsewing)havehardlybesee

4、ninthestudyinourcountry．Inthistext，thewriterbeginsfromthecausality，bringsforwardtheimprovedmethodoftheBSCappliance，theABM(activity⋯basedmanagement)andenvironmentcausalityanalysesarelinked、^rimtheBSC，toimproveoftheBSC’Smaneuverabilityandadaptabilitytostratagem．neimprove

5、dmethodlinked、^，imtheABMmostlyisputupasthreeaspect：first,improvetheBSCinformationrelativitythroughtheABC；second，intercalatetheBSCindexonactivitylevel；thelast,linktheBSCwithzero⋯basedABB．EnvironmentcausalityanalyseshelpusextendingtheBSCindexaspect‘··thesocietyresponsibi

6、lityaspect,inthistext，thewriteronlyintroducestheintercalationoftheindexinthesocietyresponsibilityaspect．Asaresultoftheincompetenceofthewriter’Sontheoryandpractice，thestudymentionedinaboveparagraphsisonlyelementaryanalyses，thefartherstudyonhowcarryingthroughoperationint

7、hepracticeisabsence．Wimtheimprovementofthecorporationmanagementlevel，theuseoftheABMandtheBSCinmanagementisinevitabletrend．Hopethistextoffersomehelpforthedevelopmentofmanageaccountinginourcountry．TTAbstractKeyWordsThebalancedscorecard(BSC)Theactivity⋯basedmanagement(ABM

8、)EnvironmentcausflityanalysesAppliance；improveⅢ河北大学学位论文独创性声明本人郑重声明：所呈交的学位论文，是本人在导师指导下进行的研究工作及取得的研究成果。尽我所知，除了文中特别加以标注和