浅析平衡计分卡的“平衡”性

全面正确的理解平衡计分卡的“平衡”性是企业实施平衡计分卡成功的保证。平衡计分卡内容构成的四个角度从结构形式到包含内容都存在“平衡”性。本文中从内外部衡量、时间跨度、长短期目标、因果联系、定量衡量与定性衡量以及过程与目标管理等六个方面全方位的阐述了平衡计分卡存在的“平衡”性,有助于企业对“平衡”性的理解和平衡计分卡的正确实施。

The Analysis of "the balance" of Balanced Scorecard

Understanding "the balance" of Balanced Scorecard (BSC) comprehensively and correctly would guarantee to implement it successfully in the enterprise. The four parts of BSC embody "the balance" from the structural style to content,this article expounds "the balance" in internal and external weigh, the time span,the long-and-short goal,the causally related,the quantity and the qualitative weight,the process and the goal management and so on six aspects, which contribute to understand "the balance" and implement BSC correctly in the enterprise.