摘要
为使我国企业建立平衡记分卡体系条理化和系统化,提高成功实施的可能性,在简要阐述平衡记分卡基本要素的基础上,设计了平衡记分卡建立过程模型;基于战略执行和因果关系假设(战略图),结合平衡记分卡建立过程模型,以某制造企业为例,设计出该企业平衡记分卡:在财务、客户、内部流程、学习与发展四个维度系统设计了该企业的战略目标和考核指标体系。
In order to help Chinese enterprises to build BSC systematically and increase the probability of implementing successfully; a process model of balanced scorecard＇s establishment is designed in the article, on the basis of summarizing the basic element of BSC. On the basis of strategy execution and the hypothesis of causality （strategic map）, with the process model designed of BSC＇s establishment, the BSC of a manufacturing enterprise illustrated is designed; i.e. the system of strategic targets and performance indicators for the enterprise are designed from four dimensionalities of finance, customers, internal process, learning and growth.
关键词
平衡记分卡
过程模型
战略图
Balanced Scorecard
process model
strategic map
