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1、如何使用平衡记分卡(HowtousetheBalancedScorecard)specialAuthor/JiangJihaiXuanGuoliangThebalancedscorecardisacomprehensiveevaluationindexsystemtomeasureandevaluatetheenterprise.Itisaseriesoffinancialperformancemeasurementindicatorsandnon-financialperformancemeasurementindicators;itisalsoamanagementmet
2、hod.HowtousetheBalancedScorecardThebalancedscorecardisameasureofcomprehensivescoreindexsystem,theevaluationofenterprise;isthesynthesisofaseriesoffinancialperformanceindicatorsandnon-financialperformanceindicators;itisakindofmanagementmethod,whichmainlyfocusedontherealizationofenterprisestra
3、tegictargetaspect.Therefore,KaplanandNortonregardtheBalancedScorecardasthecornerstoneofthestrategicmanagementsystem".PreparatoryworkEnterprisestrategicpositioningaccordingtotheirenvironmentandtheirownresources,andtodeterminethestrategicobjectives,andcommunicationandeducationatalllevelsofthe
4、enterprise,visionandstrategicobjectivesofpublicityofenterprises,byconsensus.Atthesametime,managersandtechniciansaredeployedfromdifferentlevelstoformabalancedscorecardperformanceevaluationteam.Themainresponsibilitiesoftheteamistodeterminetheevaluationcriteria,evaluationsystem,datacollectiona
5、nddataprocessing,performanceappraisal,supervisionandacceptanceoffeedbackandcorrectionoftheindexofperformanceevaluationprocess.TipsTheimplementationprocessofBalancedScorecard(1)establishthemission,visionandstrategyofthecompanyconciselyandclearly.(2)setupanimplementationteamtoexplainthemissio
6、n,visionandstrategyofthecompany.(3)carryoutpublicity,educationandcommunicationatalllevelswithintheenterprise.(4)establishfourspecificindexsystemsandevaluationstandardsoffinance,customer,internaloperation,learningandgrowth.(5)dataprocessing.Theoriginaldatawerecollectedaccordingtotheindexsyst
7、em,andtheweightofeachindexwasdeterminedbyexpertscoring,andthedatawerecomprehensivelyprocessedandanalyzed.(6)decomposetheindexintoenterprises,departmentsandindividuals.Andtheindexiscomparedwiththetarget,soastofindthecausalityofthedatachange.TakingtheBalan