Alternative balanced scorecards built from paradigm models in strategic HRM and employment/industrial relations and used to measure the state of employment relations and HR system performance across U.S. workplaces

This paper constructs alternative balanced scorecards based on high‐performance work system (HPWS) and employment relations system (ERS) models. The models are depicted and compared in diagrams and used as framework skeletons for building separate HPWS and ERS scorecards, intended to provide a detailed data picture of the operational health and performance of an organization's employment/HR system and its operations, processes, and inputs/outputs. The scorecards are filled in with nationally representative data from 2,000+ U.S. workplaces using more than 50 employment/HR indicators, as reported by separate panels of managers and employees. The indicators for each workplace are aggregated into an overall HR/employment system score, ranked from low‐to‐high, and graphed as frequency distributions. These distributions provide a unique snapshot picture of the mean and dispersion of the state of employment relations and HR system performance for companies across the United State. They also reveal that “models matter” since the HPWS and ERS scorecards provide distinctly different evaluation assessments.     

平衡计分卡在房地产企业中的应用

当今的房地产业在激烈的市场竞争中，需要实用的解决之道去应付各种挑战。平衡计分卡能够帮助企业建立对战略的关注，并显著提高业绩。本文分析了平衡计分卡系统在房地产企业应用的基础、建立的步骤、指标的设定以及应注意的问题。期望通过这样的研究，能引起房地产界人士对平衡计分卡管理系统应用的重视。     

上市公司内部审计管理战略初探

上市公司内部审计在建立完善企业内部控制、加强内部管理、提高企业核心竞争力方面发挥着越来越大的作用。本文认为,在国际、国内经济形势日益发生变化的今天,如何从战略的角度开展内部审计的核心专长和核心能力的培养;内部审计人员的人事、招聘管理和内部审计人员的绩效评价管理的研究,显得十分重要。     

平衡计分卡在企业业绩评价中的应用

通过对以平衡计分卡为导向的企业业绩评价的研究,可以揭示企业财务报表下所掩盖的问题,帮助企业寻找经营差距及产生的原因,促进企业加强经营管理,提高经济效益,最终提高企业的整体竞争力.     

平衡计分卡在内部审计部门中的应用研究

本文探讨如何将平衡计分卡方法引入内部审计部门以利于其正确选择业绩度量指标，在将平衡计分卡的四个维度和内部审计部门的业绩指标相结合的基础上，详细阐述了具体应用时所应遵循的步骤，并指出相关的注意事项。     

Balanced scorecard based performance measurement of European airlines using a hybrid multicriteria decision making approach under the fuzzy environment

The purpose of this study is to evaluate the performance of the European airlines, using a balanced scorecard perspective. Within this scope, a hybrid multi-criteria approach was used by combining the Fuzzy DEMATEL, Fuzzy ANP, and MOORA methods. The results demonstrate that customer dimensions and profit per customer are the most significant key factors in the balanced scorecard perspective. Additionally, the airline companies with the largest profit (per employee) and highest number of passengers and flights (per employee) had the best scores in the multidimensional performance results. Furthermore, the airline companies with the highest profitability and efficiency are more successful than other companies. Therefore, we recommend European airlines to focus on these aspects in order to improve their performance. This study makes an important contribution to literature by helping to solve a significant problem in the market with the proposed methodology.     

一种实用有效的财务绩效评价法——平衡计分卡

平衡计分卡不仅是一个管理系统,也是一个绩效管理和激励系统,它使组织能清晰地规划远景和战略,并落实具体的行动计划。它既为内部业务流程又为外部客户提供及时的反馈,可以持续改进战略绩效和成果。     

基于价值管理的EVA业绩评价指标体系的构建

企业业绩评价指标体系的构建,要有利于企业价值(或股东财富)最大化的实现。基于价值管理的EVA业绩评价指标体系,是将EVA与平衡记分卡有机结合在一起,突出了价值创造→战略→反映与评价→考核与激励这条管理主线,以实现管理体系的有效整合。     

基于平衡记分卡原理的区域性公共物流信息平台绩效评价指标体系的构建

区域性公共物流信息平台的运作需要一套绩效评价指标体系。在满足可控性、敏捷性和效益性原则的前提下,把平衡记分卡体系框架引入对公共物流信息平台绩效评价指标体系的设计过程中。从财务角度、客户服务、业务流程、学习和成长四个角度来构建绩效评价指标体系,对于区域性公共物流信息平台的高效运行具有重要作用。     

Maximizing the Success of Balanced Scorecard Implementation in the Hospitality Industry

Abstract

The balanced scorecard (BSC) is increasingly being adopted by firms in the corporate sector, with some studies estimating that more than 40% of the Fortune 100 companies will implement the BSC by 2001. Analogous to the instrument panel of a plane, the BSC provides management with a holistic view of what is happening inside and outside the organization. A well-designed BSC can help management to translate the organization's mission into goals, actions and performance measures, align individual and organizational goals, and measure/guide progress towards goal attainment. However, the BSC is not without its share of pitfalls and problems. This article discusses how hospitality establishments also can reap the benefits from implementing the BSC while avoiding its pitfalls. We provide an overview of the nature of the BSC, and review two case studies from the hospitality industry. Findings from discussions with hotel general managers also are reported. These managers strongly support the potential usefulness of the BSC in their industry. Then we draw on examples and experiences of organizations that have implemented the BSC to provide a comprehensive discussion of the pitfalls to avoid in BSC development and implementation.