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1、基于平衡计分卡的业绩评价指标体系研究(ResearchonperformanceevaluationindexsystembasedonBalancedScorecard)ResearchonperformanceevaluationindexsystembasedonBalancedScorecardTime:2011-04-2114:46:11source:paperreferenceformat,author:ranknameBalancedscorecardisalsocalledcompreh
2、ensivescorecard.Ithelpsseniormanagementtoturnvisionandstrategyintoacoherentsetofperformanceevaluationindicators.Keywords:BalancedScorecard,performanceevaluation,indexdesignThebalancedscorecard,alsocalledthecomprehensivescorecard,isastrategicmanagementsys
3、temthatcombinesthestrategicobjectivesoftheenterprisewiththedrivingfactorsofenterpriseperformanceanddynamicallyimplementstheenterprisestrategy.Thedesignideaisfromtheenterprisestrategyandperformanceindicatorscombinedwiththepointofview,putforwardtheconcepto
4、fthebasicframework,itscontentswillbesummarizedasthefollowingfouraspects:finance,customerservice,internalprocess,learninganddevelopment.Thepurposeofthebalancedscorecardistoimplementtheenterprisedevelopmentstrategyintoaction,andultimatelyachievefinancialre
5、turns.I.thenecessityandsignificanceofthedesignofperformanceevaluationindexsystemToachievethefinalstrategy,onthefinancial,customer,internalprocess,learningandgrowthfouraspectsofcooperation,jointlycompleted,inordertomakeaclearunderstandingofthestrategicope
6、rationmanagementobjectives,mustusethecorrespondingindextoshowandexplainthestrategicimplementationstatusandoperationobjectives,indicatorsmustbequantifiedasfaraspossible,ifyoucannotusevaluetoexplainthesituation,infactthatmanagerscannotcontrolthestrategicim
7、plementationofthesituation,cannotachieveeffectivemonitoringandmanagement.Thebalancedscorecardisacomprehensiveframeworkthathelpsseniormanagementchangevisionandstrategyintoacoherentsetofperformanceevaluationindicators.However,itisacrucialandimportantproble
8、mthathowtodeterminethemeasurementindexesatalllevels,especiallythekeyindicators,andhowtomaketheseindexesreflecttheinternalrelationshipbetweenthefourlevels.Two,howtochooseperformanceevaluationindex?Theselectionofperformancee