平衡计分卡在企业绩效管理中运用的案例分析——以服装零售业U公司为例

在简要叙述平衡计分卡理论、基本框架及实施步骤的基础上,以服装零售业U公司为例,分析平衡计分卡在该公司绩效管理中的运用,并借鉴U公司的经验对企业实施以平衡计分卡为核心的绩效管理提出相关建议。     

我国公司权力结构的平衡机制研究

公司权利结构问题目前日益凸显。文章首先从公司股权机构入手分析了公司权力结构现状,之后指出当下公司权力结构失衡的风险主要是内部人控制问题严重及高耗低效的激励机制。完善公司权力结构的平衡机制应主要从公司权力结构的制衡与利益平衡机制的建立和完善两个方面着手。     

张茵收废纸收出女首富

平衡、稳定、专注。 这是笔者对玖龙纸业董事长张茵4个小时的专访中，这位中国女首富重复最多的词语。 她自信，目前很少负责公司的具体事务，只是主导一些关乎公司发展的宏观策略，而这一切其实就是目标与执行之间的平衡，公司与社会之间的平衡，事业与家庭之间的平衡。[编者按]     

平衡计分卡:一种新的经营业绩评价方法

如何科学地设置企业经营业绩评价指标,建立合理的业绩评价与考核系统,日益受到人们的关注.20世纪80～90年代美国部分公司推行的平衡计分卡提供了一个全面的框架.本文论述了平衡计分卡的由来和内容,并就其在结构及功能等方面特点进行了分析,对平衡记分卡的不足,提出了建议.     

浅谈平衡计分卡在香料企业的运用——以柳州A香料有限公司为例

平衡计分卡将公司的愿景与战略转化为财务、内部运营、学习与成长、顾客四大构面的衡量指标,并透过可衡量的指标,来引导战略的执行与控管,化战略为具体行动。本文通过对个案公司绩效评价现状和问题的研究,试图引入平衡计分卡对其完善绩效评价进行一番尝试。     

基于平衡计分卡的企业绩效考评研究

信息时代企业经营绩效评价至关重要,本文引入了卡普兰教授的平衡计分卡业绩评价系统.在对信息时代新兴绩效管理工具平衡计分卡进行分析介绍的基础上,给出了建立平衡计分卡的相应过程,最后通过一个公司使用平衡计分卡建立全面绩效管理体系为例介绍了平衡计分卡的实施过程.本论文研究的主题就是平衡计分卡在企业绩效评价中的作用.     

平衡计分卡下双重股权结构实施效果分析--以小米集团为例

本文选取小米集团为研究对象,基于平衡计分卡,从财务、内部运营、顾客及学习与成长四个维度,来分析采用双重股权结构之后对公司绩效的影响,发现双重股权结构的实施给小米集团的绩效带来了正向影响。     

基于平衡计分卡的绩效评价体系在C公司的应用

平衡计分卡是国外20世纪90年代设计的一种绩效评价方法,通过财务、客户、内部流程和学习成长四个维度的指标辅助分析业绩产生的动因,但也存在多指标难以平衡和无法形成最终结果等问题。尝试结合C公司实际,运用层次分析法构建C公司基于平衡计分卡的绩效评价体系,以期能对广大企业有借鉴作用。     

基于平衡计分卡的企业绩效考评研究

信息时代企业经营绩效评价至关重要，本文引入了卡普兰教授的平衡计分卡业绩评价系统。在对信息时代新兴绩效管理工具平衡计分卡进行分析介绍的基础上，给出了建立平衡计分卡的相应过程，最后通过一个公司使用平衡计分卡建立全面绩效管理体系为例介绍了平衡计分卡的实施过程。本论文研究的主题就是平衡计分卡在企业绩效评价中的作用。     

基于平衡计分卡的供电公司绩效管理优化研究

本文首先运用SWOT法分析了供电公司当前发展所面临的环境,然后从四个方面总结分析了供电公司在其绩效管理过程中存在的问题,最后,运用平衡计分卡提出了对供电公司绩效管理工作的优化建议,目的在于通过建立科学合理的绩效管理体系,不断提高供电公司的经济效益和整体竞争力。     

中小企业全面预算战略管理研究——基于平衡计分卡的分析

中小企业全面预算管理应用中存在的最大问题就是不能与企业战略有效衔接,企业在执行和控制预算过程中无法将企业战略行动化.而平衡计分卡是一个战略实施机制,以战略为中心,从实现企业战略的财务、客户、内部运营、学习和成长等4个完整且相互联系的方面对企业实施全方面、多维度管理控制的一种先进的管理工具.将平衡计分卡和预算管理进行有效整合与协同,将有利于平衡计分卡在预算管理中的成功引入,一方面把企业抽象的使命和战略目标转化为明晰的预算目标,解决预算与战略脱节的问题;另一方面构建一个基于平衡计分卡的全面预算管理系统来实施企业的战略,并获得与战略实施相关的反馈信息.从而实现中小企业全面预算战略管理的发展方向.     

企业技术创新评价体系:文献综述及概念框架

由于技术创新过程的复杂性,国内外对如何测量技术创新还没有统一的标准。然而技术创新评价是企业技术创新一个重要的管理工具,因此,研究企业技术创新评价体系具有理论和现实意义。在总结国内外关于技术创新相关研究的基础上,引入平衡记分卡,进而建立一个以平衡记分卡为评价工具的技术创新评价体系。     

整合EVA和BSC的企业综合业绩评价体系

从对经济增加值和平衡计分卡涵义的界定入手,整合EVA与BSC的思想,构建企业业绩评价体系。通过相关模型构建,系统地研究影响企业EVA变动的主要因素,使业绩评价具有可操作性。希望通过对企业综合业绩评价体系的构建研究,能够为该方法在企业中的应用提供借鉴。     

基于BSC的客户关系管理战略模型及应用

在分析客户关系管理(CustomerRelationshipManagement,CRM)实践失败原因的基础上,结合平衡计分卡的优势,建立了基于平衡计分卡的CRM战略模型,通过从财务、客户、流程和学习与成长四个视角的分析,鉴别出支撑CRM战略的关键流程、资源、技术和能力。最后通过徐州工程机械集团营销公司的实证分析验证了该模型的可行性和有效性。     

可持续发展理念下基于BSC-模糊物元的企业绩效评价

按照可持续发展战略的要求,基于平衡计分卡的四维思想,对平衡计分卡的结构内容进行改进,构建了包括持续增长财务、相关利益反映、QHSE运营流程、持续创新能力4个维度的企业绩效评价指标体系,并形成物元模型的物元特征集合,应用模糊物元分析方法,构建了可持续发展理念下基于BSC-模糊物元的企业绩效评价模型。最后进行了实例应用分析。     

A stage-based diffusion of IT innovation and the BSC performance impact: A moderator of technology–organization–environment

Information system (IS) innovation is an important resource to link to firm performance according to the resource-based view. However, the diffusion of IS innovation is often the crux of the final successful use and thus, critical to realizing firm performance. The diffusion process is dynamic and complex in nature. The innovation diffusion theory (IDT), which is inherent with a multi-stage analysis, can provide insight to its implementation. Little research has examined IT-enabled firm performance for a multi-stage analysis. Moreover, empirical studies have shown inconclusive results in assessing IT value. The balanced scorecard (BSC) is a hybrid performance measure system with four indicators. Grounding on the IDT and BSC, this study proposed a novel research model to examine the relationships between a stage-based diffusion structure and the four BSC indicators. Further, the technology–organization–environment (TOE) was defined as a moderator between them as it is critical in determining the adoption of technology innovation. The results indicated that IT value is realized differentially in different forms of performance indicators across different diffusion stages. Time-lag effect is also important for a well-realized financial performance.     

Cost-effectiveness of sorafenib versus best supportive care in advanced hepatocellular carcinoma in Egypt

Background: In light of constrained budgets and the need to fund efficient treatment options, this study set out to assess the cost-effectiveness of sorafenib as a first-line treatment of hepatocellular carcinoma (HCC) compared to best supportive care (BSC) from the military hospital perspective in Egypt.

Methods: A decision analytic Markov model simulated disease progression with clinical parameters and utility values derived from published data. Data on direct medical costs were collected from the local healthcare system or payer. Costs and effects were discounted at 3.5% annually and reported in USD using purchasing power parity adjustments. Deterministic and probabilistic sensitivity analyses were conducted.

Results: Mortality occurred less frequently in the sorafenib group (sorafenib group: 99.96%, BSC group: 99.99%). The total quality-adjusted life years (QALYs) of the sorafenib cohort were estimated to be 46.24 compared with 42.27 for the BSC cohort, which resulted in an incremental gain of 3.96 QALYs. The total costs for the sorafenib and BSC cohorts were USD 4,229,940 and USD 3,092,886, respectively (incremental cost = $1,137,054), resulting in an incremental cost-effectiveness ratio (ICER) of USD 286,776 per QALY gained for the sorafenib cohort. One-way sensitivity analyses that addressed the uncertainty of the BSC estimates indicated that the progression-free survival for BSC and utility value of progression had the greatest effects on the results.

Conclusion: This study concluded that sorafenib does offer increased survival and quality-of-life at an increased cost but at an ICER that exceeds the nationally accepted cost-effectiveness threshold. The findings support healthcare decision-making of the efficient allocation of healthcare system resources to improve the health of the Egyptian population. Whether sorafenib is cost-effective in specific sub-groups with additional risk factors needs to be addressed in future studies.     

基于BSC原理的服务企业综合绩效评价方法研究

服务企业经营具有高度的开放性，顾客和企业之间存在大量的交互作用，若仅仅从传统的财务指标进行绩效评价有很大的滞后性。本文借助BSC原理，针对服务企业经营的特点，建立一个服务企业综合绩效评价指标体系和模糊综合评价模型，并通过实例介绍其运用。     

Pharmacoeconomic analysis for pemetrexed as a maintenance therapy for NSCLC patients with patient assistance program in China

Objective: This study is to evaluate the costs, clinical efficacy, and social benefits of a patient assistance program (PAP) implemented by the China Primary Healthcare Foundation for the use of pemetrexed as a first-line non-squamous non-small cell lung cancer (NSCLC) maintenance therapy in China.

Methods: A survival analysis was conducted on the clinical data of 1,366 patients who participated in the PAP. The progression-free survival (PFS) and median maintenance treatment cycle of pemetrexed were analyzed. A 36-month Markov model from a payer’s perspective was constructed to analyze the cost and effectiveness associated with the PAP for pemetrexed. The inputs of the model were sourced from the PAP clinical database and published literature. The study estimated the incremental quality adjusted life-years (QALYs) (pemetrexed plus best supportive care [BSC] vs BSC only), the cost saving of the PAP, the impact on the percentage of catastrophic health expenditures (CHE), and poverty headcount ratio (HCR).

Results: The median of PFS and maintenance treatment cycles were 187 days and five cycles (total nine cycles, which included four cycles of induction therapy), respectively. The pemetrexed plus BSC treatment with PAP resulted in an additional 0.12 QALYs over BSC only. The total cost was $48,034.46 and $96,191.57 for the patients who had or had not joined the PAP in 3 years, respectively. Compared to the patients without PAP, the percentage of CHE and HCR with PAP was reduced from 98.39% to 19.91% and 66.98% to 4.89%, respectively, indicating that the PAP substantially decreased the number of patients who had CHE and fallen into poverty.

Conclusion: The study concluded that the pemetrexed PAP generated noticeable clinical and economic benefits to society and to patients. The program also increased patients’ compliance with chemotherapy by allowing patients, for whom the pemetrexed treatment was unaffordable, to continue to receive it.     

论使命与利益相关者对平衡记分卡结构的影响

卡普兰和诺顿以制造业企业为模板创办了平衡记分卡的基本结构,但是不同的企业使命不同,利益相关者不同,结 构也应做相应调整。作者按照盈利与非盈利为标准划分组织类型,以政府组织、商业、医疗卫生组织、人力资源部门为代表的 职能部门为例来说明使命与利益相关者对平衡记分卡结构的影响。