基于系统动力学的平衡计分卡理论及其应用

当今时代急剧变化的外部环境对企业的绩效管理水平提出了新的要求,传统的绩效管理方法已经不能满足企业的需要。平衡计分卡作为一种重要的战略绩效管理方法,一经提出就受到了广泛的关注和应用,但是平衡计分卡自身也存在动态复杂性不足等理论缺陷。在分析平衡计分卡和系统动力学两者关系的基础上,给出两者相结合的实施步骤,为战略绩效管理提供决策支持。

Study on the Balanced Scorecard's Improvement Based on System Dynamics

The rapidly changing external environment at current time has made new demands for enterprises′ performance management.The traditional methods of performance management can not meet the enterprises′ needs any more.As a strategic performance management methodology,once the Balanced Scorecard was proposed,immediately received widely attention and application.But Balanced Scorecard also has inadequacy of the dynamic complex in theory,and System Dynamics is good at solving such problems.Based on the relationship analysis of the Balanced Scorecard and System Dynamics,propose implementation steps.Though implementing in an enterprise,provide strategy performance management decision support for enterprise.