基于ABM和BSC的绩效管理体系重构

近年来,在企业全球化的大环境下,全球各产业的竞争日趋激烈,这种变化迫使企业重新审视其经营目标、发展战略以及绩效评价体系。文章在简要的阐述BSC和ABM机理的基础上,提出了基于BSC和ABM的企业绩效管理体系的构架,并对其构架步骤展开了分析。     

Balancing Multiple Competing Objectives with a Balanced Scorecard

This paper investigates how multiple and competing objectives are managed within an organisation, and the role that the Balanced Scorecard (BSC) plays in balancing organisational objectives. The issue of achieving multiple objectives, those which represent the interests of various stakeholders, has come to the forefront of the corporate agenda, as companies are seen increasingly as more than a source of profit for shareholders, but rather as ‘citizens’ playing a broader role in society. This study adopts an exploratory case study approach to understand how the BSC is used in management decision and control processes to assist with the balancing of objectives. The case organisation is a state-owned electricity company, and provides a unique setting where multiple and equally important strategic objectives exist. The results demonstrate that the BSC has the potential to help in making trade-offs and balancing objectives, but there are certain requirements for this to succeed. The paper provides insights into issues of balanced strategic management, as it discusses ‘balance’ in terms of both process and outcomes.     

Overcoming the main barriers in initiating and using purchasing-BSCs

The Balanced Scorecard (BSC), as a strategic management and control tool with an integrated set of leading and lagging performance measures, can secure successful implementation of purchasing strategies. However, the quality of the BSC itself as well as the effectiveness of the process to set up, implement, and use the BSC are crucial. Recognizing the growing importance of the purchasing-BSC (P-BSC) combined with the problems companies are facing, the authors emphasize the necessity for a better management process for purchasing strategies, introduce the P-BSC concept as a means to improve implementation success, and study the main barriers companies are facing when they initiate and use P-BSCs. This study and the recommendations how to overcome these barriers are based on seven in-depth case studies which derived from an action research project with European multinational firms.     

综合EVA与BSC的外包绩效评估指标体系

采用相关性理论对BSC提供的指标进行筛选，计算不同指标与EVA之间的相关系数，建立以EVA为核心指标，其他指标为补充指标的外包综合绩效评估指标体系。     

论平衡记分卡的"不平衡"

国内对平衡记分卡的认识,与发达国家相比还存在很大差距。许多人还没有真正认识到平衡记分卡的含义和用法,仅仅追求形式,使平衡记分卡成为组织"看起来好看,用起来无用的装饰品"。本文提出根据企业实际情况建立精简的"不平衡"记分卡的观点,借以与大家进行深入讨论。     

浅析基于平衡记分卡的战略执行

本文介绍了平衡记分卡的基本原理,并对基于平衡记分卡的战略执行进行分析,最后总结了在实施的过程中可能遇 到的问题。     

层次分析法在平衡计分卡中的应用

平衡计分卡是目前理论与实务界都比较推崇的一种企业业绩评价方法,本文从分析平衡计分卡相对于传统业绩评价指标的特点出发,进而指出:由于平衡计分卡所具有的一系列优点,它应当成为今后企业业绩评价的主要方法,文章重点介绍了如何运用层次分析法来确定平衡计分卡各个指标的权重。     

Convergence and divergence issues in strategic management – Indonesia's experience with the Balanced Scorecard in HR management

Globalization pressures escalate competitiveness and, in response, global companies tend to adopt a handful of Western management practices. One of these is the Balanced Scorecard. However, empirical evidence assessing the transferability and effectiveness of Western best practices into Asian countries is scarce. In particular, empirical evidence relating to the effectiveness of Balanced Scorecard implementations is limited, as is the impact of Asian Balanced Scorecard contextual variables. This article contributes to this gap through the study of a Central Bank of Indonesia (BI) Balanced Scorecard implementation within a conceptual framework that explores convergence and divergence of global management practices. The lessons learned discuss how divergent factors such as national culture, leadership styles, organizational culture and human resource management practices can influence Asian context Balanced Scorecard implementations.     

平衡记分卡和层次分析法在我国物流配送绩效评估中的应用研究

传统的物流配送绩效评估不能适应物流企业发展的需要,本文通过引入平衡记分卡和层次分析法,建立起有效的物流绩效评估体系.平衡记分卡包括财务、顾客、内部业务流程、学习与发展这四个方面的内容,每个方面都包含一系列的定性或定量指标,将这些指标分为不同层次,构造层次结构模型,通过两两比较判断矩阵和一致性检验等方法和步骤,得出各指标的相对权重.从而,在物流绩效评估实际操作时将避免主观因素可能带来的偏差,评估结果将更为全面、准确、客观.     

浅议中小企业如何有效运用平衡计分卡

平衡记分卡是上世纪90年代以来在世界各国企业普遍应用的一种新型战略管理工具,其对企业面向未来根据竞争环境来制定和实施战略起到了重要的作用。很多大企业利用基于平衡记分卡所建立起来的绩效管理系统来进行战略、绩效管理,并取得了显著成效;但是对于相当多的中小企业而言,他们实施平衡记分卡的效果不显著,甚至是失败了。那么,中小企业是否可以引入平衡记分卡这样先进的管理手段呢?在实施中有什么问题?如何解决呢?根据中小企业的特征,对平衡记分卡的设计、实施等环节进行必要的简化,以达到中小企业也能较好运用平衡记分卡的目的。     

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。     

供应商平衡记分卡:基于供应链管理的合作伙伴选择与评价模型

基于全面完备性、简洁科学性以及可拓展性原则,借鉴绩效管理中平衡积分卡的设计思想,从财务信用、服务水平、供货能力、创新发展四个维度创造性的构建起供应链管理模式下的供应商选择与评价模型,并在利用熵权法确定相关指标权重的基础上,应用TOPSIS法探讨确定供应链管理中最佳战略合作伙伴的实际操作方案。     

超越质量模型与平衡计分卡的异同及其启示

对于追求业绩改进的企业来说，找到最有效的业绩考评工具是极其重要的，因为业绩考评是持续改进的基础。本文在管理控制系统的四个中心问题——目标、战略与计划、业绩目标设定、奖励机制的基础上，对当今世界上最著名的两种考评工具：欧洲卓越质量模型与平衡计分卡进行了对比，并得出启示：如何将战略业绩框架成功实施于组织中应当成为管理者关注的重点问题；同时，企业应当对两种工具兼收并蓄，各取所长。     

Quality improvement and redesign of performance measurement systems: an application to the academic field

The increasing competition both in the public and private sectors gave rise to a growing interest in quality improvement and in designing and implementing Performance Measurement Systems (PMS). Academic organizations also recognized the need for implementing performance measurement systems. Some recent works on PMS in the higher education make use of the Kaplan and Norton’s Balanced Scorecard (BSC) to translate the characteristic strategic goals (e.g. research and teaching excellence) into performance measures. However, a PMS needs to be updated when external or internal changes influence the organization modus operandi. In this way a continuous quality improvement of organization performance is required. This paper describes a methodology based on the BSC model to redesign a current PMS. In detail, a reference BSC-check matrix is proposed. A “mapping analysis” of the current PMS is developed to understand if all the operational aspects involved in goals achievement are considered and if proper indicators have been defined. As an example, the methodology is applied to a Department of the authors’ own University. The paper shows also how the proposed approach can be extended to other contexts.     

超越平衡计分卡的探索:业绩三棱镜与动态多维业绩框架

平衡计分卡的缺陷主要源自于其内在因果关系的不完备。最近出现的两种业绩评价系统试图用不同的方法来超越平衡计分卡:业绩三棱镜改良了因果关系而动态多维业绩框架则完全放弃了因果关系。实际上这两种方法的不同正体现了业绩评价系统构建中规范研究与实证研究的区别与矛盾。     

平衡计分卡实践调查:从业绩评价到战略管理工具

平衡计分卡全球使用率调查结果差异很大,其中原因之一在于实践者对平衡计分卡主要作用的定位——作为业绩评价工具还是战略管理工具——有所不同。借鉴国外同行的分类方法,结合中国企业的调查资料分析,我们将平衡计分卡的实践分为评价和战略工具两种类型。统计结果显示,平衡计分卡的实践效果与对其原理的全面理解和体现有关,采用比较完备的计分卡设计和作为战略管理工具使用,与较高的实践效果评价相联系。     

基于平衡计分卡的科技查新工作个人评价体系

科技查新工作的评价往往局限于查新数量等单方面因素,不能科学、全面的反应科技查新工作的实际情况。文章介绍了平衡计分卡理论并将其应用于科技查新工作指标评价,以平衡计分卡为基础,结合科技查新工作特点,构建了一个包括价值与目标、客户与评价、流程与标准、学习与成长四个维度的科技查新个人工作评价指标体系。     

基于平衡计分卡的M公司绩效考核研究

平衡计分卡是一种以企业战略为基础,系统考虑企业业绩驱动因素,多维度平衡评价企业业绩的评价系统。文章介绍了M公司基于BSC开展绩效考核的成功做法。     

The Sustainability Balanced Scorecard – linking sustainability management to business strategy

The Balanced Scorecard of Kaplan and Norton is a management tool that supports the successful implementation of corporate strategies. It has been discussed and considered widely in both practice and research. By linking operational and non‐financial corporate activities with causal chains to the firm's long‐term strategy, the Balanced Scorecard supports the alignment and management of all corporate activities according to their strategic relevance. The Balanced Scorecard makes it possible to take into account non‐monetary strategic success factors that significantly impact the economic success of a business. The Balanced Scorecard is thus a promising starting‐point to also incorporate environmental and social aspects into the main management system of a firm. Sustainability management with the Balanced Scorecard helps to overcome the shortcomings of conventional approaches to environmental and social management systems by integrating the three pillars of sustainability into a single and overarching strategic management tool. After a brief discussion of the different possible forms of a Sustainability Balanced Scorecard the article takes a closer look at the process and steps of formulating a Sustainability Balanced Scorecard for a business unit. Before doing so, the basic conventional approach of the Balanced Scorecard and its suitability for sustainability management will be outlined in brief. Copyright © 2002 John Wiley & Sons, Ltd and ERP Environment.     

基于不同竞争战略的平衡记分卡地图

将不同竞争战略和平衡记分卡地图(Balanced Scorecard Strategy M ap,简称 BSC Strategy M ap)相结合,分析构成总成本领先战略和差异化战略的平衡记分卡系统四个方面及其之间因果关系,设计了两种基本竞争战略的平衡记分卡地图。