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| 论文编号: | 1156 | |
| 作者编号: | 2120071923 | |
| 上传时间: | 2009/6/12 13:37:35 | |
| 中文题目: | 战略导向平衡计分卡应用研究—— | |
| 英文题目: | The application study of Balan | |
| 指导老师: | 王志红 | |
| 中文关键字: | 平衡计分卡;战略管理;战略地图 | |
| 英文关键字: | Balanced Scorecard;Strategic | |
| 中文摘要: | 良好的战略是企业成功的关键因素所在,目前在战略管理中面临的一个很大问题就是如何使战略得到有效的实施。平衡计分卡是顺应企业内部条件和外部环境变化而诞生的一套有效的战略管理系统,它运用战略地图清晰地描述抽象的战略并将战略具体化,从而使企业战略与日常管理控制相衔接,保证战略的有效执行和实施。在我国,虽然很多企业相继在管理中引入平衡计分卡,但在实际运用过程中实施效果并不是十分理想。 本文以A汽车销售服务有限公司为例,以描述战略和平衡计分卡之间相互渗透为出发点,结合企业管理控制现状和发展战略,对公司财务、客户、内部流程和学习与成长四个维度进行分析,运用层次分析法确定各指标的权重,设计了一套具有汽车销售服务行业特色且符合A公司情况的平衡计分卡评价体系。此外,以公司管理上的重大变革为契机,通过A公司的实际历史数据对本文设计的平衡计分卡的有效性进行模拟检验,以此评价战略导向平衡计分卡在企业战略管理中的价值。 研究结果表明,平衡计分卡不仅有助于推动企业战略的实施、改进和完善,是一项有效的战略管理工具,同时也能将长期战略与管理控制衔接。本文还结合案例公司的战略管理现状,分析公司应用平衡计分卡所具备的条件和应该注意的问题,并提出相应的改进建议,以供尚未建立或正在建立平衡计分卡的企业借鉴参考。通过本文研究,希望能够促进国内企业对战略管理的重视,提高对平衡计分卡这一管理控制工具的认识。 | |
| 英文摘要: | Strategy is a key factor in success of enterprise, but we face a very big problem of strategic management is how to implement the strategic effectively. Balanced scorecard is born with the changes of interior conditions and exterior environment of enterprise and it is an effective strategic management system. Balanced score card use the strategy map to illustrate business strategy clearly and specify the strategy. Through that, BSC could connect strategy to day-to-day management control to ensure the effective implementation of the strategy. In our country, although balanced scorecard is introduced into management, the application effects are not very satisfactory. This paper took an auto sale service limited company for example to describe the strategic and the mutual penetration between the balanced scorecard and the strategic. Then according to the management control situation and the strategy of the company, the paper analyzed the four aspects, such as finance, customer, inner procedure, learning and innovation and use the AHP method to determine the weights of the evaluation index to design the system of performance appraisal for the company which can show industry characteristics and the actual situation of the company. In addition, this paper took a major management changes as an opportunity to simulate the test of the value of BSC in the strategic management and the validity of the BSC through the actual data of a company. The results show that BSC can not only help to promote the implementation of corporate strategy, but also can help to improve and perfect the strategy. Besides that, the BSC connect the strategy and management control effectively. This paper also analyzed the advantages and disadvantages if the company use BSC, and recommend some relevant proposals in order to give other companies some reference for advice and experience. Through this paper, I hope that domestic enterprises can realize the importance of strategic management and understand BSC better and deeper. | |
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