平衡计分卡：帮助企业从职能导向到客户导向(国外英语资料).docVIP

平衡计分卡：帮助企业从职能导向到客户导向(国外英语资料) The Balanced Scorecard: helps the enterprise from the function oriented to the customer orientation Name: | small print releases: 2006-5-19 02:15 Author: michael_qin source: people view: 46 Many companies attach great importance to performance management, but they find it a tough job. An article in the Chief Financial Officer 1995 argues that 80% of large US companies want to change their performance management systems. In addition, according to the Institute of Management Accountants (IMA) an investigation that the enterprise performance management system as poor or bad ratio has been very high, in Chinese also conducted similar surveys, found that the proportion is much higher. Why does this happen? How should the enterprise solve this problem? We believe that the key is to break through traditional thinking, prompting the concept of performance management from the traditional function oriented to customer oriented. Below we first analyze why the function oriented performance management system is the main reason why enterprises can not break through performance management bottleneck. Then, combining actual cases, it explains how to help us realize the change from traditional function oriented to customer-oriented through the balanced scorecard, so as to solve the difficult problem of performance management system. Designing a performance management system based on functional thinking will cause problems for the enterprise. An executive at one company told me he was most afraid of year-end assessments and bonuses. Ask why, they each year to the year-end assessment, often embarrassed to find that: from the evaluation scores, subordinate units or departments are doing great, all exceed the standard, according to the rules should get a reward, but the problem is not the whole enterprise standard. At this time, the company executives feel very difficult: should not be a bonus? Without bonuses, breach of promise, dishonesty in employees; bo