平衡计分卡--财务预算与战略目标的桥梁——中国人力资源网文库(国外英语资料).doc

平衡计分卡--财务预算与战略目标的桥梁——中国人力资源网文库 Balanced Scorecard -- the bridge between financial budget and strategic target -- China Human Resources Network Library.Txt Re extraction Balanced Scorecard -- the bridge of financial budget and strategic target -- China Human Resources Network Name: | small print releases: 2006-12-12 13:25 Author: amy_dong source: HR management world view: 145 I. the problems existing in the traditional performance evaluation system and evaluation indicators: Occupation managers especially the president or CEO, whether it is the market value of billions of dollars in multinational companies or only the number of people in the fight is still in the infancy of the company, without exception, feel, enterprise management is actually a kind of art, which is a very important aspect of the performance evaluation system and evaluation index. They found it difficult to organize different new initiatives to achieve strategic goals. This situation often results in disappointment at the outcome of the various programmes. Kaplan believes that the traditional performance evaluation system and evaluation indicators often can not provide the information needed for management. There are two basic problems in the way companies used to measure performance: First, the financial system cannot accurately identify the underlying factors that drive the companys profits and costs, such as products, markets, and key customers. Second, current financial results can hardly predict future performance. For example, financial indicators alone do not indicate whether management is developing new products to enhance customer satisfaction and product quality and to create value for the company in the future. The management and control systems of most companies are built on the basis of financial indicators and goals, which are not related to the progress achieved by the company in achieving its long-term strategic objectives. As a result, most companies focus only on short-term finan