详解三代平衡计分卡（Detailed explanation of the three generation Balanced Scorecard）.docVIP

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详解三代平衡计分卡（Detailed explanation of the three generation Balanced Scorecard）.doc

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详解三代平衡计分卡（Detailed explanation of the three generation Balanced Scorecard）

详解三代平衡计分卡（Detailed explanation of the three generation Balanced Scorecard） Detailed explanation of the three generation Balanced Scorecard Name: | small print releases: 2006-4-28 06:39 Author: Yue Zhengjun source: human resources development network Chinese view: 98 The balanced scorecard is not more than million castles in the air. It comes from practice, and is applied to practice, and has been continuously developed and promoted in practice. According to Bains findings on the global usage of the Balanced Scorecard (Figure 1), it can be seen that the use of the Balanced Scorecard in the world continues to rise, while overall satisfaction has remained at around 80%. Figure 1%style=0] [%imgid=3200, BSC in global usage since the survey results since the end of the 1980s Kaplan and Norton proposed the concept of the Balanced Scorecard theory and application of balance scorecard has experienced three stages of development: the first generation of the balanced scorecard framework is proposed in four aspects, that companies rely solely on financial indicators exist the problem should be to examine enterprises from multiple perspectives (i.e., learning and growth perspective financial perspective, customer perspective, internal process perspective and employees). Emphasis should be given to the results, as well as to the process and to a balanced measurement system. At this point, the balanced scorecard is used as an improvement tool for performance evaluation. The second generation of Balanced Scorecard uses strategic mapping tools to help enterprises solve the problem of how to select and classify measurement indicators. It emphasizes that the measure index should reflect the specific strategic intention of the enterprise, and the enterprise should set up a measuring system with strategic significance. Strategy makes the index system have the soul and direction, and the strategy map is an effective tool to help the enterprise clear the strategy and communication strateg