基于平衡计分卡的企业绩效目标与指标设计（Design of enterprise performance goals and indicators based on Balanced Scorecard）.docVIP

基于平衡计分卡的企业绩效目标与指标设计（Design of enterprise performance goals and indicators based on Balanced Scorecard） Abstract: the design of performance objectives and indicators is the key issue of enterprise performance management. This paper focuses on the design principles and processes of enterprise performance goals and indicators based on balanced scorecard. Key words: Balanced Scorecard; performance goal; performance index When designing specific performance goals and indicators, there are a variety of strategic tools that can be used. This paper mainly studies how to use BSC to design enterprise performance goals and indicators. First, the performance target and index design principle of enterprise based on Balanced Scorecard Balanced scorecard of Harvard Business School professor Kaplan and the revival of Global Strategy Group founder and CEO Norton invented the card, is essentially from the view of enterprise vision and strategy, focusing on the strategic planning, formulate financial indicators, contact with the enterprise strategy goal closely reflect the key factor of business success and non financial indicators and corporate strategic management the composition and performance measure system. The balanced scorecard from financial, customer, business process and learning and growth in four dimensions to focus on enterprise performance, and put these four dimensions to describe the causal process, namely the financial success of the business depends on customer satisfaction, customer satisfaction depends on the level of flow within the enterprise efficiency, the premise of process operation efficiency the learning and growth of enterprises and employees, and learning and growth and cannot do without the support of financial enterprises. The establishment of performance goals and targets should be based on the enterprise strategy, and the purpose is to implement the strategic objectives of the enterprise. The balanced scorecard provides the framework for the enterpri