| 平衡记分卡的演进 |
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| 引用本文： | 颜志刚.平衡记分卡的演进[J].郑州航空工业管理学院学报(管理科学版),2004,22(2):39-41. |
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| 作者姓名： | 颜志刚 |
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| 作者单位： | 韶关学院,广东韶关512005 |
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| 摘 要： | 自1992年初创以来,平衡记分卡无论从形式、内涵还是从功能来看都发生了很大的变化:确定行动目标的方法由原来对特定问题进行思考的方式转化为直接根据战略来构造;因果关系由原来只存在于各角度之间的一种粗略关系演化成贯穿各个角度并连结各战略目标的一种明确的联系;功能则超越了原来业绩测评系统的局限成为一体化的战略管理系统的核心.这些改进使平衡记分卡更便于操作,应用也更为广泛.
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| 关 键 词： | 平衡记分卡 战略目标 因果关系 战略管理系统 |
| 文章编号： | 1007-9734(2004)02-0039-03 |
| 修稿时间： | 2004年2月12日 |
History of the Balanced Scorecard |
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| YAN Zhi-gang.History of the Balanced Scorecard[J].Journal of Zhengzhou Institute of Aeronautical Industry Management,2004,22(2):39-41. |
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| Authors: | YAN Zhi-gang |
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| Institution: | YAN Zhi-gang |
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| Abstract: | Since it was initially created in 1992,the balanced scorecard has had a great development on its design process, causality and functions. The method of selecting objectives has turn to be developed directly from the strategies rather than indirectly from answering questions. Causality has evolved to clear links between the strategic objectives from original vague ones between the perspectives. Its functions also has exceeded the scope of performance measurement system and become the center of the strategic management system. These changes has made the balanced scorecard more easy to be used, and its application more extensive. |
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| Keywords: | the balanced scorecard strategic objectives cause and effect relationship strategic management system |
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