摘要
通过对平衡计分卡的研究分析,对其“平衡”、因果关系和战略控制模型等方面提出质疑,并从中得出平衡计分卡的制定与实施过程中,必须做到:结合具体情况设计不同的数据采集时点;结合特定时期的战略重点作适当调整;扎根于员工并时刻保持对其战略的反思。
Raised doubts in Balance Score Card＇s balancing capacity, cause-effect relations and strategic control model, and concluded based on its application that the good performance of Balance Score Card depends on good timing and spotted data collection, strategic priority changing with time, and stuffs critical appraisal of its performance.
出处
《厦门理工学院学报》
2006年第2期61-63,共3页
Journal of Xiamen University of Technology
关键词
平衡计分卡
缺陷
质疑
启示
Balance Score Card
fault
question
inspiration
