用六个步骤建立平衡计分卡（Establish a balanced scorecard with six steps）.docVIP

用六个步骤建立平衡计分卡（Establish a balanced scorecard with six steps） At present, the upsurge of application and promotion of BSC is coming from abroad. According to the Gartner Group survey, by 2000, 40% of the top 1000 companies in fortune published a balanced scorecard system. In a recent William M. Mercer survey of 214 companies found that 88% of the company to put forward the Balanced Scorecard for the design and implementation of employee compensation plan is helpful, and the design and implementation of the Balanced Scorecard of non financial evaluation methods in these companies are widely used in the employee bonus plan. However, there are some deviations from the original intention of the Balanced Scorecard designed and implemented by many enterprises in China and the real balanced scorecard. In foreign countries, the balanced scorecard is compared to the cockpit of the aircraft dashboard, there are a variety of indicators, management to observe whether the operation of the enterprise is good. While domestic companies more simply the Balanced Scorecard as a performance evaluation tool, often in order to solve the value distribution for the purpose, rather than as a strategic implementation plan implementation tools, first of all to support the strategic objectives of the enterprise to reach for the purpose. As shown in Figure 1 (omitted), the establishment of the balanced scorecard is a systematic process. What must be emphasized here is that the Balanced Scorecard must be developed according to the companys strategy, and then the strategy and the balanced scorecard are used to formulate a plan for the implementation of the strategy, not the other way round. Otherwise, the Balanced Scorecard becomes a monitoring tool and a performance management tool for the strategic implementation plan, which is no different from KPI. This is a mistake most companies make. The following table 1 is the author of the first half of 2003 in Shenzhen Special Administrative Region of a