平衡记分卡与作业成本法的有机结合

20世纪末，美国诞生了许多新的财务会计理论，管理会计也发生了变革。其中最具深刻影响而成为21世纪管理会计中心课题的是：平衡计分卡和作业成本法。平衡计分卡是一种以信息为基础的管理工具。它分析哪些是完成企业使命的关键因素，评价这些关键因素的项目，并不断检查、审核这一过程，以把握绩效评价确定是企业完成目标的关键方面。作业成本法是一种旨在弥补传统成本会计缺陷，努力提供及时、准确、相关的成本会计方法。     

作业成本法和平衡计分卡在物流成本管理中的结合

结合战略导向思想,分析成本管理中存在的问题、对BSC-ABC集成方法进行物流成本管理的可行性分析,最后提出了作业成本法和平衡计分卡在应用中的建议和措施.     

作业成本管理与平衡记分卡的同一性研究

作业成本管理与平衡记分卡这两种管理理念存在着较多同一性，具体表现为以满足顾客需求为出发点、注重企业长远利益、以企业全部信息为依据进行因果分析、强调全程管理、注重全员参与等，将二者有机地结合起来有利于企业整体的长足发展，而对二者的同一性进行分析是将二者结合使用的前提和基础。     

标准成本法与作业成本法的结合应用——标准作业成本法

尽管成本管理的理论研究日益深入,但不少企业仍存在成本核算粗略、成本管理效率不高的问题。反映出在实践领域企业缺乏对传统成本核算方法的创新精神。本文从标准成本法和作业成本法的对比分析入手,提出将二者结合使用,即采用标准作业成本法,以提高企业核算与控制生产成本的水平。     

绿色经营战略管理和平衡记分卡构建方法

本文主要探讨绿色经营战略管理愿景、战略实施、平衡记分卡制定的程序化方法和基本内容,以及面向信任度策略的企业战略地图,试图通过绿色经营战略管理平衡计分卡的构建为可持续管理对经济成功贡献之间所暗含的依存关系提供依据,正面推动绿色经营。     

基于平衡记分卡的企业绩效管理思考

平衡计分卡的发展,已演化为企业组织充分利用其潜能的一种战略性管理系统和有力的沟通工具。通过将绩效管理和战略实施相结合,平衡计分卡帮助组织克服了两个基本问题:有效地评价企业组织的绩效和实施战略。平衡计分卡只是理念性的指导,企业要成功实施平衡记分卡,还需要有战略、组织机制、执行、信息平台等诸多因素的支持。平衡计分卡作为一种先进而有效的管理理念,能够帮助企业将抽象的战略转化成清晰的逻辑关系,促进组织战略的有效执行。以它为框架还可根据组织的战略整合,使企业的组织结构优化、内部流程再造及各种具体管理项目的实施,力求最大限度地利用组织的有形、无形资产,不断提高组织的整体绩效水平,获得持久的竞争力。     

平衡记分卡：把战略请下高阁

战略不应被束之高阁,平衡记分卡可将战略目标层层分解, 使战略规划落到实地。     

作业成本法的质量成本与战略定位

本文从战略成本管理的角度对质量成本核算和分析体系进行研究．以使企业获得基于歧异性和低成本的竞争优势，使企业通过质量成本管理走上高质量、精益化、低成本的良性发展之路。     

平衡记分卡运用于高校战略管理的探讨

平衡记分卡作为一种先进的战略管理工具,其运用与研究已从原来的营利领域的业绩评价工具发展成为一个应用于各种营利与非营利组织的战略管理系统。若将其运用于高校的战略管理,将为高校实践科学发展战略提供理论和技术支持。     

Kaplan和Norton访谈系列(一)——战略:平衡记分卡的基础

从本期开始将陆续推出暨南大学丁友刚及姚姿翻译的Kaplan和Norton系列访谈。本文是1998年12月,Kaplan教授首次访问印度,并在清奈市举办的印度工业联合会的第二届全面成本管理国际研讨会上作了关于综合成本系统的主题讲演之后,《今日商业》(Business Today)杂志社的R.Sridharan对他进行了一个小时的访问。这次关于作业成本法和平衡记分卡的独家访谈摘录如下:     

Target costing,co-ordination and strategic cost management

During the last years issues of strategic management accounting have received widespread attention in the accounting literature. Yet the conceptual foundation of most proposals is not clear. This paper presents a theoretical analysis of one of the most prominent approaches of strategic management accounting, i.e. target costing. We analyse three distinct characteristics of this strategic management accounting tool, namely its market orientation, its use as co-ordination instrument and its interaction with other factors affecting long-term cost structure in the form of strategic learning. The analysis shows that the more ‘strategic’ dimensions are added to the problem of cost management, the less valid are ‘strategic’ management accounting proposals in terms of the usual way target costing is employed.     

对平衡计分卡与企业战略性业绩评价的研究

文章在深入分析业绩评价与企业战略关系、平衡计分卡的基本原理及其在企业战略性业绩评价上的应用价值的基础上,详细地阐述了我公司基于平衡计分卡,构建企业战略性业绩评价体系的基本思想和原理。建立一个科学合理的企业绩效评价系统是一项非常复杂的系统工程,在运用BSC方法建立企业绩效评价系统的过程中,要根据企业的具体情况区别对待。     

对平衡计分卡与企业战略性业绩评价的研究

文章在深入分析业绩评价与企业战略关系、平衡计分卡的基本原理及其在企业战略性业绩评价上的应用价值的基础上,详细地阐述了我公司基于平衡计分卡,构建企业战略性业绩评价体系的基本思想和原理.建立一个科学合理的企业绩效评价系统是一项非常复杂的系统工程,在运用BSC方法建立企业绩效评价系统的过程中,要根据企业的具体情况区别对待.     

和谐成本管理思想下现代成本控制系统的构建

为了克服传统成本管理纯科学优化的缺陷,本文从和则、谐则以及两种手段的互动、耦合入手,提出了和谐成本管理的基本思路,构建了现代成本控制系统并对其应用进行了探讨.     

基于生命周期理论的战略联盟风险识别与管理重点研究

文章在对战略联盟生命周期和联盟风险管理文献进行总结分析的基础上,归纳出战略联盟形成发展过程中每个阶段的核心事件和管理重点,明确了联盟生命周期每一个阶段的风险侧重,并针对战略联盟的各个建立阶段提出风险防范重点。     

Effects of strategic human resource management on strategic vision

It is pertinent for organizations that operate in a highly competitive environment to pursue a strategic vision. This study explores the effects of strategic human resource management (SHRM) on the implementation of a strategic vision. Other constructs of importance in the model include leadership, commitment and organizational structure. A total of 400 questionnaires were sent by mail to organizations of various industries and the total number of respondents was 104. Leadership was found to be significant in eight out of ten of the hypotheses, thereby indicating that the leadership of an organization plays an extremely important role in the achievement of a vision. Also, SHRM functions such that HR planning, recruitment and selection, rewards and compensation as well as training and development have significant effects in the achievement of different visions. For the vision of regional growth, leadership and organizational structure was found to be significant. Where market growth is pursued, leadership, reward system, commitment, training and staffing are significant. In the case of a strategic vision of mergers and ventures, only leadership was found to be significant. The only significant factor in the vision of low cost and productivity is planning. For a vision of customer focus and innovation, leadership and selection are the significant factors. Where innovation and product development are pursued, only planning is significant. For organizations that pursue cluster visions, the factors that are significant include leadership, commitment and selection.     

基于平衡计分卡的科技型中小企业绩效管理研究

平衡计分卡是进行企业业绩评价的有效方式.结合目前科技型中小企业绩效管理现状,探索完善基于平衡计分卡的科技型中小企业绩效管理体系,并提出强化平衡计分卡战略执行力,重视企业自身信息系统的构建,以及强化预算工作,降低平衡计分卡导入成本等措施,以提高科技型中小企业绩效管理能力.     

基于产品生命周期的成本管理模式探讨

文章立足于产品生命周期成本管理理念的分析,通过对产品生命周期各阶段特点的研究,指出了各阶段企业成本管理的中心工作,并围绕各阶段中心工作的特性建立了不同的成本管理模式。     

Integrating strategic cost management with a 3DCE environment: Strategies,practices, and benefits

The overall objective of this exploratory research was to examine the possible competitive advantages when organizations integrate strategic cost management into the simultaneous design of products, processes, and supply chains. The concept of concomitantly designing products, processes and supply chains is referred to by Fine [1998. Clockspeed. Perseus Books, Reading, MA] as three-dimensional concurrent engineering (3DCE). While many organizations have adopted concurrent engineering to design new products, few have simultaneously considered cost issues related to designing the supply chain. Fewer still were found to integrate strategic cost management with 3DCE. Thus a case study approach was deemed necessary. Based on case studies of five firms, a framework of testable propositions was developed. The initial findings indicated there is a positive relationship between the customer's and supplier's extent of participation in new product development, supplier development practices, and the integration of strategic cost management practices with 3DCE. The integration of strategic cost management with 3DCE should result in a higher level of operational performance in terms of product performance, supply chain responsiveness, and conformance to quality. Integration should also result in lower product and process costs, faster time to market, and fewer product launch problems. The overall result is a higher level of company performance and competitiveness.