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Jo Rhodes Paul Walsh Peter Lok 《International Journal of Human Resource Management》2013,24(6):1170-1185
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. 相似文献
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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。 相似文献
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层次分析法在平衡计分卡中的应用 总被引:7,自引:0,他引:7
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。 相似文献
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基于不同竞争战略的平衡记分卡地图 总被引:1,自引:0,他引:1
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。 相似文献
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Frank Figge Tobias Hahn Stefan Schaltegger Marcus Wagner 《Business Strategy and the Environment》2002,11(5):269-284
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. 相似文献
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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。 相似文献
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随着生活水平的提高,人们对冷藏食品的需求日益增加,冷藏食品供应链应运而生并快速发展。文中首先介绍食品冷链的特殊性及绩效评价的重要性,然后结合供应链绩效评价的一般指标归纳总结出基于平衡计分卡的食品冷链绩效评价指标,并构建指标体系。 相似文献
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Verizon HR has effectively designed and implemented a strategic management system, which is based upon the balanced scorecard model of Dr. David Norton and Dr. Robert Kaplan of Harvard Business School. The HR Balanced Scorecard was conceived with New Economy organizational dynamics in mind. The scorecard uses a broad range of “leading and lagging” indicators—overall strategy, operational processes, customer perceptions, and financials to evaluate the effectiveness of HR initiatives to the bottom line. The HR Balanced Scorecard provides the means to monitor workforce indicators, analyze workforce statistics, diagnose workforce issues, calculate the negative financial impact, prescribe solutions, and track improvements. © 2001 John Wiley & Sons, Inc. 相似文献
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本文运用胜任力和绩效管理的有关理论,对构建基于胜任力的企业高管绩效评价体系作了初步探讨;在构建了高层管理人员胜任力维度和要素、EVA综合计分卡的关键绩效评价指标体系的基础上,对模型的实施步骤进行了描述;将胜任力特征导入业绩评价指标体系中,解决了传统业绩评价指标只关注财务指标的缺陷,对新经济形势下的我国企业高管进行绩效的综合评价起到一定的指导作用。 相似文献
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目前,M医院正在进行全面综合的绩效评估,医院管理者正寻求改善医院的绩效管理。而平衡计分卡不同于传统的绩效考核,只把短期财务指标视为非营利医院绩效的唯一指标,它同时引入了三个新的管理层面,这四个层面把长期战略目标与短期行动联系起来发挥作用。本文以M医院为研究对象,结合问卷的信度与效度分析、描述性统计分析、重要性分析方法来构建非营利医院的绩效指标体系。针对研究结果,探讨M医院实施平衡计分卡的可行性及提出建设性的意见,以利于M医院绩效的提高,促进医院的持续健康发展。 相似文献
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企业如何对六西格玛项目进行选择,选择一个科学的评价体系至关重要。文章借鉴了六西格玛平衡计分卡原理和SWOT企业战略管理分析理论,通过财务、顾客、内部业务流程以及学习和成长四个维度分析,最后经过咨询质量管理专家,对指标进行修正,构建了基于六西格玛平衡计分卡的评价体系,希望能够为六西格玛项目选择提供一个有益的借鉴。 相似文献
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平衡计分卡在实践中的应用 总被引:2,自引:0,他引:2
平衡计分卡理论自诞生就引起了管理学界广泛的关注,有关它的优劣论述很多,本文选择从实践的角度加以分析:一方面,随着实践的发展,平衡计分卡逐步显现出了由浅至深的三个层次的管理功能,对于组织而言,它的作用日益显著;另一方面平衡计分卡在实际应用中随着运行的不同阶段也面临着较多的困难,本文认为它并不是一个成熟的、普遍适用的模式,对它的运用将比想象中更需要管理能力。 相似文献
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综合EVA与BSC的外包绩效评估指标体系 总被引:1,自引:1,他引:1
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。 相似文献
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Debora Revoltella 《Economics of Planning》2001,34(3):231-246
This paper investigates the effects of firm specific variables on indebtedness, and thus financing decisions in the Czech
Republic during the first years of transition. By estimating a Structural Equation Model with latent variables, the paper
analyses the determinants of credit demand and supply in order to understand to what an extent they testify the transformation
of both enterprises financing strategies and credit allocation policies and thus the emergence of a new financial discipline.
This revised version was published online in July 2006 with corrections to the Cover Date. 相似文献
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Oscar F. Bustinza Ferran Vendrell-Herrero MªNieves Perez-Arostegui Glenn Parry 《International Journal of Human Resource Management》2019,30(8):1370-1392
AbstractPrevious research has defined resilience as a desirable characteristic for an organization and its members to possess when circumstances adversely change. Resilience is analysed through different perspectives as organizational responses to external threats, organizational reliability or employee strengths. However, the role of resilience in enhancing organizational effectiveness is not fully understood. Grounded in organizational ambidexterity, the current research tests the value of resilience capabilities developed through specific Human Resource Practices (HRPs) in the context of ever-changing market conditions. This paper argues that as well as technological capabilities, HRPs that build resilience within an organization are needed to successfully implement technological change. Resilience capabilities are a mediating factor between technological capabilities and organizational effectiveness, whilst environment dynamism and competitive intensity are moderators of this relationship. Using a primary sample of 205 manufacturing firms, a model is presented and tested using Structural Equation Modelling. The results reinforce the importance of HRPs in building resilience which helps firms to continuously adjust to change and subsequently enhance their organizational effectiveness. 相似文献
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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。 相似文献