平衡计分卡在我国中小企业中的运用——以ML公司为例

当前,我国经济发展不断加速,信息科技发展较快,企业与企业之间的竞争日渐激烈。像过去那样,依赖竞价手段获得企业成功的案例已经难以见到。当前企业的竞争是综合能力的竞争,涉及诸如品牌、技术、人才、财务、规模、创新等各个方面。因而,过去的基于财务指标的绩效管理体系已经不适用于当前的大多数公司了。面对这样的实际变化,眼界开阔、资本雄厚的大型企业在绩效评价上已经做出了超前的改革。但目前无论在哪个国家,中小企业的数量抑或是对经济增长的推动都高于大型企业。因而,帮助中小企业适应如今的市场竞争模式,为其找到一个良好的绩效管理方式,帮助中小企业良性发展是当前经济发展的重中之重。而面对如此复杂的市场竞争环境,综合多个角度考量的平衡计分卡方法就是解决这一问题的最优解。但是一味地照搬照抄是不现实的,因而本文基于平衡计分卡的应用再结合我国中小企业的实际,分析了当前中小企业运用平衡计分卡的隐患,并提出相应的解决方法,希望为中小企业和平衡计分卡方法“牵线搭桥”。

Application of Balanced Scorecard in China's Small and Medium Enterprises--Take ML Company as an Example

At present,China's economic development is accelerating,information technology is developing rapidly,and competition between enterprises is becoming increasingly fierce.As in the past,cases of relying on bidding to achieve business success are hard to see.The current competition of enterprises is the competition of comprehensive capabilities,involving various aspects such as brand,technology,talent,finance,scale,innovation and so on.Therefore,the past performance management system based on financial indicators is no longer applicable to most companies today.Facing such implementation changes,large-scale enterprises with broad horizons and strong capital have made advanced reforms in performance evaluation.But no matter in which country,the number of SMEs or the promotion of economic growth is higher than that of large enterprises.Therefore,helping small and medium-sized enterprises to adapt to today's market competition model,finding a good performance management method for them,and helping healthy development of small and medium-sized enterprises is the top priority of current economic development.In the face of such a complex market competition environment,a balanced scorecard method that considers multiple perspectives is the optimal solution to this problem.However,blind copying is unrealistic.Therefore,based on the application of the balanced scorecard and the actual situation of China's small and medium-sized enterprises,this article analyzes the hidden dangers of the current use of the balanced scorecard by SMEs and proposes corresponding solutions.The business and balanced scorecard approach is“matchmaking.”