摘要
战略贯彻失败的主要原因是当战略改变时,管理和评估战略的工具没有跟上。平衡记分卡可以成为战略管理的基石。但平衡计分卡存在缺陷,四个维度的逻辑关系需要修正。在引入新的管理程序下,提出了新的以平衡计分卡为核心的战略业绩评价 管理系统(BSC-SEMS),从而为企业在公司战略管理和业绩测评中提供了可操作性的管理工具。
The cause of strategy\|operation failure is that the assessment tools and means to not be changed when the strategy is changed. The balanced scorecard is a cornerstone of strategic management system. However, there are some shortcomings about the scorecard. The logical relationship of the four perspectives should be revised. With the new management procedure, this paper formulates a new model for the strategic evaluation and management system with the core of the Balanced Scorecard (BSC-SEMS), and provides a practical management tool for Chinese leading companies in the strategic assessment and management process.
出处
《中国计量学院学报》
2003年第2期127-130,136,共5页
Journal of China Jiliang University
