摘要
现阶段,各大企业均已认清了公司绩效考核的工作重要性,并同时积极地引进了BSC(平衡记分卡)方法开展企业绩效管理工作。本文就平衡记分卡具有的实际意义和应用价值进行了阐述,同时对企业在使用平衡记分卡所需的基础准备工作和实际使用方式进行了分析和研究,并在文章中结合了相关案例,用以对平衡记分卡进行充分说明。希望本文能够对使用平衡记分卡考察绩效的企业起到促进作用。
At the present stage, all major enterprises have recognized the importance of the work of corporate performance appraisal, and actively introduced the BSC(balanced scorecard) method to carry out corporate performance management. This paper expounds the practical significance and application value of the balanced scorecard, and analyzes and studies the basic preparation work and practical use mode needed by enterprises to use the balanced scorecard. It is hoped that this paper can promote the enterprises that use balanced scorecard to investigate performance.
作者
潘姿
PAN Zi(Northwest University Shaanxi,Xi'an,Province,710069 China)
出处
《科技创新导报》
2020年第27期172-173,176,共3页
Science and Technology Innovation Herald
关键词
企业绩效考核
平衡记分卡
关键绩效指标
应用原则
Corporate Performance Appraisal
Balanced Scorecard
Key Performance Indicators
Application Principles