谈论平衡计分卡要在绩效考核中的应用（Talking about the application of Balanced Scorecard in performance appraisal）.doc

谈论平衡计分卡要在绩效考核中的应用（Talking about the application of Balanced Scorecard in performance appraisal） The main content of BSC in the industrial era, to promote and supervise the effective allocation of corporate financial capital and physical capital, many large enterprises to establish a financial control system, mainly use the single financial index, such as operating profit, capital return rate, return on assets, asset liability ratio, liquidity ratio, quick ratio and earnings per share, the index in the evaluation of management performance and provide decision support for management has played an important role. But with the advent of the information age, enterprises increasingly fierce competition, if the enterprise only by improving the production efficiency and the level of internal management, can not achieve sustained competitive advantage, but also consider the enterprise market share, such as peer competitiveness, customer retention, customer satisfaction, enterprise management and innovation ability and employee satisfaction etc. in the single factor, the financial index system of enterprise performance evaluation has been unable to meet the requirements, therefore, a new and scientific enterprise performance evaluation system of the Balanced Scorecard in this situation came into being. The balanced scorecard is by Robert - S - Kaplan (Robert S Kaplan) and David P Norton (David P Norton) to create a set of enterprise performance evaluation system. The balanced scorecard is the enterprise strategic target decomposition into various specific mutual balanced performance evaluation index system in different period and achieve the status of these indicators assessment, so as to establish strategic goals to perform reliable performance management system. The evaluation of enterprise performance is divided into four parts: financial, customer, business process, learning and growth. It is not only an evaluation index system, but also a strategic management system. In