基于平衡计分卡绩效管理研究—以青岛啤酒为例.docxVIP

PAGE II PAGE II 基于平衡计分卡绩效管理研究 ——以青岛啤酒为例 摘 要 如今许多的公司，依然使用单一种的财务指标，对于公司的业绩经营进行评价，不可否认这样的确是能够在一定程度内披露公司的业绩状况的，不过这样反映出来的财务业绩信息是单薄的、片面的。为了顺应社会的发展、时代的进步、响应时代的号召，更加真实更加全面地全面反映企业的业绩情况，并对这些业绩做出科学、真实、合理、有效的评价，需要引入先进的业绩评价的模式，全面精准地反映出公司的业绩信息。BSC就是指平衡计分卡，也称为（Balanced Score Card），在世界许多地方上都是经常见到、使用的一种绩效考核手段，这个模式是从客户、财务、内部的运营、学习和成长，这四个角度来进行的，把这种战略结构模式，落地为可以用来操作的、去衡量财务指标与目标指数的一种新型的绩效管理的体系。并且经过许多的调查研究显示，平衡计分卡主要：通过卡、图画、表格等，去实现战略的规划。根据调查可以知道，平衡计分卡经过许多人的努力，已经发展三代，而且在世界上，已经经过了大幅度、广泛地。这篇论文的撰写，就是在对平衡计分卡的一个研究的内容上、基础上，再去进行下一步的探讨，平衡计分卡在青岛啤酒，这个企业的一个绩效管理中的那种策略和应用的一个情况。 关键词：平衡计分卡；财务；客户；内部运营；青岛啤酒；绩效管理 Research on Performance Management Based on Balanced Score Card-Take Tsingtao Brewery Company as an Example Abstract Now most of the companies, enterprises still adopt the single financial index to evaluate the companys operating performance, there is no denying the fact that is able to in a certain extent, is to be able to disclose the state of the companys performance, but it reflected financial performance information is thin, one-sided, not complete. So in order to adapt to the development of the society, the era of progress, corresponding to the call of The Times, more real more comprehensively reflect the performance of the enterprise, and to make scientific, true, reasonable and effective evaluation, therefore should be the introduction of advanced performance evaluation model, a comprehensive information accurately reflects the companys performance. BSC, or Balanced Score Card, is one of the most common performance assessment methods in the world. According to the survey, the balanced scorecard mainly realizes the strategic planning through charts, CARDS and tables, and the development experience of the balanced scorecard has gone through three generations. BSC refers to the balanced score card, also known as (Balanced Score Card), which is often seen and used in many parts of the world, is a kind of performance appraisal method. This mode is carried out from the four perspectives