平衡计分卡在高校绩效评价中的应用探讨

平衡计分卡引入高校管理以取代传统的、以财务指标为基础的评价体系,是高校管理体制的一次改革。通过对平衡计分卡的阐述,探讨高校引进平衡计分卡进行绩效评价的可能,为高校的绩效管理改革提供新的指导理念,以积极推进高校持续﹑健康﹑快速的发展。     

Adoption of the Balanced Scorecard: A Contingency Variables Analysis

Our study investigates the adoption of the Balanced Scorecard (BSC) as a strategic planning system. We empirically examine the firm‐level factors—business‐level strategy, firm size, environmental uncertainty, investment in intangible assets, and prior performance— that are posited to differentiate BSC adopters from nonadopters. Drawing on a sample of Canadian firms and utilizing both survey and archival data, we find that BSC adopters (a) are more likely to follow a Prospector or Analyzer business strategy, (b) are significantly larger, (c) exhibit significantly higher environmental uncertainty than nonadopters, and (d) have weaker prior performance. Copyright © 2011 ASAC. Published by John Wiley & Sons, Ltd.     

运用平衡计分卡成功实施企业战略

平衡计分卡从财务、顾客、内部运作流程、以及学习与成长四个角度选择测评指标,对战略进行精确的描述,并为经理人员提供一个全面的框架,用以把公司的战略目标转化为一套系统的绩效测评指标,从而帮助企业在产品、程序、顾客和市场开发等关键领域取得突破性进展,把公司的长期战略和短期行动联系起来,有效地保证企业目标的战略性实施。成功实施平衡计分卡的要素包括高层管理人员的决心、支持和参与;跨部门团队合作;链接企业战略和绩效管理、能力发展、浮动薪资;以及把人力资源管理专员提升到战略高度,使之成为企业高层管理人的合作伙伴,保证平衡计分卡的成功实施。     

基于平衡记分卡的供应链绩效评价

本文扩充了平衡记分卡,使其适合评价供应链整体绩效和节点企业供应链绩效,并在此基础上提出了供应链绩效评价指标体系。     

一种系统动力学和平衡计分卡相结合的方法

近年来,平衡计分卡受到了相当程度的重视。平衡计分卡强调管理的注意力从短期的目标实现转移到兼顾战略的目标实现,从对结果的反馈思考转向到对问题的实时分析。利用系统动力学具有理清复杂系统的因果关系的优点,提出一种系统动力学与平衡计分卡相结合的方法,增强平衡计分卡的动态性,提高平衡计分卡的实施效果。     

The Sustainability Balanced Scorecard: A Systematic Review of Architectures

The increasing strategic importance of environmental, social and ethical issues as well as related performance measures has spurred interest in corporate sustainability performance measurement and management systems. This paper focuses on the balanced scorecard (BSC), a performance measurement and management system aiming at balancing financial and non-financial as well as short and long-term measures. Modifications to the original BSC which explicitly consider environmental, social or ethical issues are often referred to as sustainability balanced scorecards (SBSCs). There is much scholarly discussion about SBSC architecture and how it can be designed to relate performance dimensions, strategic objectives and the logical links among these elements. To synthesise the widely scattered research findings and publications on the SBSC, we conducted a thematic analysis based on a systematic literature review containing 69 relevant articles spanning a period of two decades. We found that sustainability-oriented modifications of the BSC architecture are motivated by instrumental, social/political or normative theoretical perspectives. Moreover, these modifications can be mapped with a typology of generic SBSC architectures. The first dimension of the typology describes the hierarchy between performance perspectives and strategic objectives and how it is related to the organisational value system. The second dimension describes how sustainability-related strategic objectives are integrated into SBSC performance perspectives and how this is related to corporate sustainability strategy. This study contributes to the development of the emerging SBSC literature and practice and, more generally, to research on corporate sustainability performance measurement and management. We conclude with a research agenda and implications for management.     

动态平衡计分卡在服务性行业中的应用研究

为了解决服务企业中的短视行为,帮助服务业企业进行有效的绩效管理和战略管理,鉴于服务性行业中服务利润链和平衡计分卡的相关性,把平衡计分卡这一工具引入到服务行业中。同时,考虑到平衡计分卡以往实施过程中的动态不足性,运用系统动力学工具,为服务性企业建立动态的平衡计分卡仿真模型,对不同时期的各种外部和内部环境的变化做出模拟观察,进行长期和短期的比较,从而为企业的决策提供数量化的依据,动态地支持企业的绩效管理以及战略管理。     

Managing the evolution of the strategic planning process

Most strategic planning processes do not facilitate the self-reflective learning that is necessary for organizations to adapt to changing competitive conditions. Instead, they become self-perpetuating bureaucratic mechanisms that limit strategic vision. This article presents guidelines for managing the evolution of the strategic planning process.     

A Case Study of Balanced Scorecard Implementation in a Malaysian Company

ABSTRACT

The balanced scorecard (BSC) has attracted considerable interest among organizations seeking to improve the implementation of their strategy. Nevertheless, the success of BSC initiatives is far from certain. Some researchers argue that the BSC has its theoretical roots in management by objective (MBO). Others argue that the BSC was probably inspired by the Tableau De Bord that has been used by French companies since the 1930s. All these techniques seek to provide organizations with a basis for aligning activities and objectives. Some researchers are beginning to raise questions about BSC's effectiveness. Basing their argument on the failure of MBO and performance management programs, they argue that the BSC may also encounter similar problems. Among other things, it is argued that the effective implementation of the BSC requires the presence of human relations norms. Studies on Malaysian culture indicate that this may be more difficult to develop in Malaysian organizations. Certain characteristics of Malaysian culture may impede the development of human relations norms. Other researchers argue that there are inherent weaknesses in the BSC concept itself. These weaknesses will limit the usefulness of the BSC. This study presents the findings of a study on BSC implementation in a Malaysian telecommunication company. The findings provide some support for the concerns raised about the problems and limitations of the BSC.     

Managing the input market: the strategic challenge

The intended contribution of a purchasing function, is to effectively, and efficiently, manage an input market. It might be argued, therefore, that the purchaser’s primary strategic contribution is necessarily limited to the manipulation and exploitation of his or her firm’s input market, with the express intent of significantly improving the firm’s output market competitiveness. Output market competitive strategy is underpinned by the inherent need to seek an advantageous and sustainable difference between a firm and its competitors. Purchasers, however, are seldom mandated to challenge the orthodoxy and routine inherent in supplier selection paradigms. This invariably results in the purchaser dismissively selecting important suppliers that are equally available to competitors. In other words, the orthodoxy contained within purchasing convention, and accepted practice, is unlikely to result in the differences from which a sustainable (input market derived) competitive advantage can be achieved. This paper seeks to address this apparent impasse. It does so by considering a variety of concepts and ideas, including; the competence deficit, the competence release agent, the role of subversives, rebels and contrarians, spilt milk, reverse marketing, predatory relationships and input market stretch.     

基于AHP的企业经营者平衡记分卡指标权重的研究

平衡计分卡被国内外学者普遍认为是一套能比较全面反映经营者绩效增长的绩效评价体系,然而对于经营者平衡记分卡的四个纬度权重的定量研究却很少涉及。运用AHP,通过专家打分构造多个判断矩阵,计算得出群组综合判断矩阵并进行层次单排序,确定了企业经营者平衡记分卡四个纬度的权重,较好地实现了定性与定量的结合,而且通过对群组综合判断矩阵进行一致性检验,提高了权重确定的信度和效度。     

基于平衡计分卡的物流企业绩效层次分析

平衡计分卡是一套用于衡量与企业战略经营成功相关要素的财务与非财务指标体系,本文认为,其中财务目标作为物流企业盈利性经营的最终绩效体现是作为总体目标存在的,并以此为基础,构造了物流企业绩效的层次分析模型和回归模型,同时指出分析物流企业运作绩效对企业长期盈利能力存在影响关系.     

基于平衡记分卡的村级社会管理绩效评估指标体系研究

为了加强村级社会管理实效．对村级社会管理绩效评估指标体系的构建进行了深入调查和分析，确定了村级社会管理绩效评估的主干指标，在创新平衡记分卡的基础上，构建了村级社会管理绩效评估指标体系，并运用AHP法对部分指标进行了定量分析。     

Developing Balanced Scorecard: Case of Three Construction Firms of Small Size

The article develops balanced scorecard (BSC) for three Indian construction firms of small size. All three firms could successfully implement BSC and realize benefits such as translating strategy into performance measures, tracking performance, cost reduction, revenue increase, and continuous improvement. The top management teams in all the firms were committed to the implementation of the BSC, and one member of the top management team was assigned a full-time responsibility for implementing it. There is a difference in choice of metrics for large and small firms in total number and types of metrics.     

基于平衡计分卡法的绩效考核指标的内在关系的研究

平衡计分卡通过构建企业的愿景和战略，选择财务、顾客、内部业务流程以及员工学习与发展四个角度组成绩效评价体系。从而对企业组织战略的适应性和当前能够取得制胜的商业环境进行实时监控，这样就克服了传统以财务指标为基础的绩效测评制度的片面性、静态性与滞后性。     

基于平衡计分卡下高校教师绩效评估体系设计

平衡计分卡是一个战略管理工具,应用了平衡计分卡的思想并结合高校的战略目标,从岗位职责、客户、绩效支撑、学习与成长四个方面设计了高校教师的绩效评估体系,以期为推进平衡计分卡在我国高校绩效评价中的应用提供参考。     

企业集团全面预算管理内容体系构建

本文认为,现行的企业全面预算管理内容体系主要由业务预算、专门预算(特种预算)、财务预算三部分组成,缺少对外适应性,不能体现全面预算管理的本质要求,也不能涵盖企业集团全部管理业务。企业集团全面预算管理内容体系构建应以谋求企业集团市场战略、组织机制、内部经营效率和财务结果相协调与平衡为目标。文章基于平衡计分卡的思想构建了以市场预算为起点,组织预算为基础,内部业务预算为核心,财务预算为结果的相互联系、相互支持的企业集团全面预算管理内容体系。     

Overcoming the Barriers During Implementation and Use of the Balanced Scorecard by Multinational Companies in Brazil

ABSTRACT

Various studies on the use of the balanced scorecard (BSC) were conducted in developed countries with relatively stable environments. Nevertheless, research on the implementation and use of the BSC in the highly dynamic and complex environments of developing countries is still rare. The transfer of innovative management concepts to developing countries is a largely under-researched topic. This article examines the challenges of using the BSC in foreign MNCs in Brazil. Based on case studies, we focus on the most common barriers for the implementation and use of the BSC in Brazil and how to overcome them. Implications for researchers and practicing managers are provided.

RESUMEN. En los países desarrollados se realizaros diversos estudios sobre el uso del Scorecard Equilibrado (BSC-Balanced Scorecard), en entornos relativamente estables. No obstante, existen muy pocas investigaciones sobre la implementación y uso del BSC en entornos altamente dinámicos y complejos. La transferencia de conceptos gerenciales innovadores a los países en desarrollo, es un tema que no se ha estudiado a fondo todavía. Este artículo examina el reto inherente al uso del BSC en las empresas multinacionales en Brasil. Con base en estos estudios de caso, centralizamos nuestro interés en las barreras que enfrentadas más comúnmente para implementar y usar el BSC en Brasil, y cómo superarlas. También suministramos las implicancias que ellas tendrían para los investigadores y gerentes en ejercicio.

RESUMO. Vários estudos sobre o uso do Balanced Scorecard (BSC) foram conduzidos em países desenvolvidos e com ambientes relativamente estáveis. No entanto, pesquisa sobre a implementação e uso do BSC em ambientes altamente dinâmicos e complexos, presentes em países em desenvolvimento, é ainda bastante rara. A transferência de conceitos inovadores de gestão para países em desenvolvimento é um tema extremamente pouco pesquisado. Este artigo examina os desafios ligados ao uso do BSC em multinacionais estrangeiras no Brasil. Baseados em estudos de caso, nós direcionamos o foco para as barreiras mais comuns associadas à implementação e uso do BSC no Brasil e para as formas e maneiras de superá-las. São fornecidas implicações para pesquisadores e gestores usuários do BSC.     

基于"平衡计分卡"的4S店战略管理体系构建

后疫情时代,增强4S店自身经营管理水平,度过市场下行这个寒冬,是4S店亟待解决的问题.平衡计分卡不仅是企业绩效管理的工具,更是促进企业全面发展的战略管理工具.构建基于"平衡计分卡"的4S店战略管理体系,有助于解决4S店面临的内外部压力,提高4S店经营管理水平,助力我国汽车销售行业持续健康稳健发展.     

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”。