| 平衡记分卡在业绩评价中的应用 |
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| 引用本文： | 张军,丛学智,吴福忠.平衡记分卡在业绩评价中的应用[J].商业经济(哈尔滨),2008(4):85-86. |
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| 作者姓名： | 张军 丛学智 吴福忠 |
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| 作者单位： | 黑龙江省龙头桥水库管理处 黑龙江宝清县155600(张军)，哈尔滨三联药业有限公司 黑龙江哈尔滨150025(丛学智)，黑龙江省水利第三工程处 黑龙江佳木斯154007(吴福忠) |
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| 摘 要： | 在我国，企业普遍以财务指标作为业绩评价的主要手段。这种传统的业绩评价方法，仅仅以财务指标为依据，已经不能满足现代企业的需要。应该使用平衡记分卡进行业绩评价，从财务指标、顾客角度、内部流程、学习和成长等角度，将企业的使命和战略转变为具体的目标和评测指标。以实现企业战略和业绩的有机结合。
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| 关 键 词： | 业绩评价 平衡记分卡 战略规划 |
The Application of Balanced Score Card in Performance Assessment |
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| ZHANG-Jun,CONG-Xuezhi,WU-Fuzhong.The Application of Balanced Score Card in Performance Assessment[J].Business Economy,2008(4):85-86. |
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| Authors: | ZHANG-Jun CONG-Xuezhi WU-Fuzhong |
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| Institution: | ZHANG-Jun, CONG-Xuezhi, WU-Fuzhong |
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| Abstract: | In China,the enterprises chiefly take financial index as the main measure to assess performance.The traditional measure only depending on financial index can't meet the need of modern enterprises.The performance assessment by balanced score card can reach the effective combination between enterprise strategy and performance,which can change the mission and strategy to concrete target and evaluating index from the perspectives of financial index,customer,internal process,and learning and growing. |
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| Keywords: | performance assessment balanced score card strategic programming |
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