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。

The Application of the "Dynamic" Balanced Scorecard into Service Industry

In order to solve the short-sighted problem in the service industry and help the enterprises concerned carry though their performance management and strategic management effectively,considering the relativity between the balanced scorecard and the service profit chain in the service industry,the paper introduces the balanced scorecard into the service industry.In view of the balanced scorecard lacking in dynamics in the practical implement,the tool of the system dynamics is used to build a dynamic balanced scorecard simulation model for the service industry.By simulating and observing the changeable inner and outer environment in various phases,the paper analyzes and compares the long term results and the short ones.Sequentially it provides the quantitative attestation for the decision-making of the enterprises in implementing performance management and strategic management dynamically.