摘要
As a useful tool of performance measurement, the balanced scorecard has been developed and applied in the West for more than 20 years. The balanced scorecard was introduced in China at the turn of the millennium and is widely used in profit and non-profit organizations, but the outcome is not very well. This paper is based on cases analysis and lecture study,. Tsingtao Brewery＇s situations of the application of BSC. The innovation of the paper attempts to make up a comprehensive dinaensions, which emphasizes cultural factors.
