论平衡计分卡在绩效考核中(The-application-of-Balanced-Scorecard-in-perance-appraisal)

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1、论平衡计分卡在绩效考核中的应用（The application of Balanced Scorecard in performance appraisal）I. The main contents of the Balanced ScorecardIn the industrial age, in order to promote the effective allocation and supervision of enterprise financial and physical capital, many large enterprises to establish a financi

2、al control system, mainly use the single financial index, such as operating profit, capital return rate, return on assets, asset liability ratio, current ratio, quick ratio and earnings per share. These indicators in the evaluation of management performance and provide decision support for managemen

3、t has played an important role. But with the advent of the information age, enterprises increasingly fierce competition, if the enterprise only by improving the production efficiency and the level of internal management, can not achieve sustained competitive advantage, but also consider the enterpri

4、se market share, such as peer competitiveness, customer retention, customer satisfaction, enterprise management and innovation ability and employee satisfaction etc. in the single factor, the financial index system of enterprise performance evaluation has been unable to meet the requirements, theref

5、ore, a new and scientific enterprise performance evaluation system of the Balanced Scorecard in this situation came into being.The so-called balanced scorecard is by the United States Robert S ? Kaplan (Robert ? S ? Kaplan) and David P ? Norton (David ? P ? Norton) created a set of enterprise perfor

6、mance evaluation system. The balanced scorecard is the enterprise strategic target decomposition into various specific mutual balanced performance evaluation index system in different period and achieve the status of these indicators assessment, so as to establish strategic goals to perform reliable

7、 performance management system. Its evaluation of the performance of enterprises is divided into four parts: financial aspects, customers, business processes, learning and growth. It is not only an index evaluation system, but also a strategic management system.In 1992, Kaplan and Norton published t

8、he first article on the Balanced Scorecard in the Harvard Business Review, the Balanced Scorecard - a new approach to performance measurement and drive. Since then, people no longer measure the performance of an enterprise from its financial indicators, but from the financial, customer, internal bus

9、iness processes, as well as learning and development of the four aspects of enterprise inspection. On 1996, the Balanced Scorecards first monograph the Balanced Scorecard: translating strategy into action published, marking the mature theory of the balanced scorecard is a performance measurement too

10、l into a strategic implementation tool. In 2001, the two authors published a new strategy focused organization: How Balanced Scorecard Companies in the new competitive environment in an invincible, the application of the balanced score card in the past ten years in various organizations to do a chec

11、k. In the past more than 10 years, the balanced scorecard has made great progress in the field of theory, and has gained more and more recognition in the practice field.Two, the characteristics of the Balanced ScorecardThe Balanced Scorecard reflects between financial and non-financial measure the b

12、alance between long-term goals and short-term goals, external and internal balance, result and process balance, a balance of management performance and business performance, etc. Therefore, it can reflect the comprehensive operation of the organization, and make the performance evaluation balance an

13、d perfect, which is conducive to long-term development of the organization.The balanced scorecard method has achieved many aspects of balance because it breaks through the measure of finance as the only index. Compared with the traditional evaluation system, the balanced scorecard has the following

14、characteristics:(1) balanced scorecard provides strong support for enterprise strategic management. With the continuous development of the global economic integration and the increasing market competition, strategic management is more important for the sustainable development of enterprises. The con

15、tent of the balanced scorecard is closely related to the relevant indicators and enterprise strategic objectives, and the implementation of the enterprise strategy can be achieved through the comprehensive management of the balanced scorecard.(two) balanced scorecard can improve the overall efficien

16、cy of enterprise management. The four items involved in the balanced scorecard are the key factors for the success of the future development of the enterprise. The management reports provided by the balanced scorecard are the key elements for the success of the enterprise,The organic combination of

17、seemingly irrelevant factors can greatly save the time of enterprise managers, improve the overall efficiency of enterprise management, and lay a solid foundation for the successful development of enterprises in the future.(three) pay attention to teamwork, and prevent enterprise management dysfunct

18、ion. Team spirit is a concentrated expression of corporate culture, the balanced score card combination of all elements of the enterprise, managers can also consider the different role and function of the various functional departments in the enterprise as a whole, make them aware of some field work

19、 may be improved to other areas at the expense of the setback the Department of enterprise management, make the decision to consider starting from the enterprise, carefully select the feasible scheme.(four) balanced scorecard can improve enterprise incentive effect, expand employees participation. T

20、he traditional performance evaluation system emphasizes the managers hope (or required) under what action to take, and then through the evaluation to confirm whether or not to take action and under the action of the outcome, stressed that the whole control system is the control and assessment of the

21、 behavior of the. The Balanced Scorecard emphasizes the goal management, encourages the subordinate to be creative (but not passive) to complete the goal, this management system emphasizes is the incentive power. Because in the specific management problems, enterprise executives do not necessarily k

22、now more about the situation than the middle and lower managers, and the decisions made are not necessarily wiser than subordinates. Therefore, it is inappropriate for senior managers to specify the behavior of subordinates. On the other hand, the current enterprise performance evaluation system is

23、mostly by financial professional design and implementation of the supervision, but due to professional differences, financial professionals do not know the key problems of enterprise management, technological innovation and other aspects, so not to the overall business performance measurement and ev

24、aluation of scientific and rational.(five) balanced scorecard can reduce the burden of enterprise information to the minimum. In todays information age, companies are rarely upset by the lack of information. With the introduction of full management, new indicators of information are constantly incre

25、asing when employees or consultants make recommendations to the enterprise. In this way, the burden of dealing with information will be greatly increased. The balanced scorecard can make the enterprise managers only focus on a few and very critical related indicators, while ensuring the management n

26、eeds of enterprises at the same time, as much as possible to reduce the cost of information burden.Three, the implementation steps of the Balanced ScorecardThe balanced scorecard implementation can be divided into enterprise development vision and development strategy, the organization management st

27、rategy into a series of measure, strategy and enterprise, department and individual short-term goals, linked to strategy specific implementation, feedback and correction, the medium-term adjustment and to build up a perfect evaluation system based on Balanced Scorecard the completion of rewards and

28、punishments and other steps as follows:(1) to formulate enterprise vision and development strategy;The Balanced Scorecard runs through the whole process of enterprise strategy management. Because the application of Balanced Scorecard, it is to organize the business strategy into a series of goals an

29、d indicators. Therefore, the balanced scorecard has higher requirements on enterprise strategy, enterprises should ensure that in accordance with the mission and achieve the enterprise under the condition of foundation to create opportunities in the full use of various opportunities exist in the env

30、ironment and to determine the relationship between the enterprise and the environment, regulations of enterprises engaged in business scope, development direction and competitive strategy, reasonable mobilize the enterprise structure and distribution enterprises of all resources, so that enterprises

31、 gain competitive advantage and develop the business vision and development strategy for the growth and development of the enterprise. The enterprise strategy should strive to meet the suitability, measurability, desirability, understandability, motivation and flexibility.Different stages of the lif

32、e cycle of the enterprise lead to great differences in its strategy. Therefore, the formulation of enterprise development strategy should pay attention to the stage of enterprise development, different stages of development, there are different corporate development strategies. Generally, the strate

33、gy of a growth enterprise is to win the market and customers by developing products or services,Build the needs of enterprise development, in order to obtain long-term returns; maintenance period of enterprise strategy is to increase the production capacity, maintain or increase market share and pro

34、fits; mature enterprise strategy is mainly before harvest in two phases of investment profits generated by the.The Balanced Scorecard also enables management to re examine and revise its strategy, so that the balanced scorecard provides management with the opportunity to communicate specifically wit

35、h the business strategy. At the same time, because the strategy formulation and strategy implementation is an interactive process, the use of the Balanced Scorecard performance evaluation organization, managers understand the strategic implementation, inspection and adjustment of the strategy.(two)

36、transforming the organizational management strategy into a series of indicatorsThe balanced scorecard is a strategy implementation mechanism, it links the organizational strategy with a set of measurement indicators, and makes up for the gap between the formulation of strategy and the implementation

37、 of the strategy. The balanced scorecard, which links the strategy of the organization with a set of indicators, enables the effective implementation of the enterprise strategy. In order to effectively implement the enterprise strategy, we can gradually transform the organizational strategy into fin

38、ancial, customer, internal business processes, learning and growth of four indicators.1, set up indicators for important financial performance variablesThe financial performance indicators of enterprises can reflect the performance of the company comprehensively, and can reflect the interests of the

39、 shareholders directly. It shows that the plan and the assumption will contribute greatly to the improvement of profits. Therefore, it has been widely used to control and evaluate the performance of the company and to keep it in the balanced scorecard. The commonly used financial performance indicat

40、ors are: operating profit margin, cash flow, income growth, project benefit, gross profit margin, return rate, net profit after tax, net present value and so on.2. Set metrics for key customer performance variablesFrom the point of view of the balanced scorecard, the manager must define the target m

41、arket where the enterprise wants to join the competition. Target markets include existing and potential customers. Managers then design metrics to track the ability of companies to create customer satisfaction and loyalty in the target market. Customer perspectives usually include core or common met

42、rics relevant to customer loyalty. These outputs include customer satisfaction, customer impressions, new customer requirements, customer profitability and share in the target market.Although these customer metrics are common to businesses, companies can personalize these choices to suit the most pr

43、ofitable and fastest growing customer base. For example, customer satisfaction, customer impressions, customer loyalty, and market share apply only to companies that want to be an important provider of products or services.3. Setting up metrics for important internal business process performance var

44、iablesFrom the point of view of internal business processes, managers must establish all the important internal processes of an enterprise when implementing its strategy. Internal processes represent processes that enable an enterprise to accomplish the following tasks: deliver value values that att

45、ract and maintain customers in the target market; meet the needs of shareholder financial returns. As a result, internal business process indicators should focus on processes that have significant impacts on customer satisfaction and the achievement of corporate financial objectives.Each enterprise

46、has a unique process in which customers create value and generate excess financial returns. The internal value chain model provides a convenient model to help companies develop their goals and measures of internal business processes. The general value chain contains three major business processes, n

47、amely, the innovation process, the operation process and the after service process.As the first part of the innovation process, the management of the market research is mainly to define the market capacity, customer preferences, the target market price sensitivity. Such as enterprises in the market

48、leading product quantity, new product sales degree and so on.The operation process is the second part of the internal value chain,Represents the manufacturing and delivery process. The operation process begins with the customer order and ends with the product being sent to the customer. These proces

49、ses emphasize efficiency, coherence and timeliness. We can draw up relevant measurement indicators from quality, time, cost, etc. In the process of defects such as processing rate, the ratio of output (output and input the material ratio), arrangement of raw materials, product batch or batch product

50、ion time and finishing time of preparation, storage rate, accuracy rate and other indicators to send orders.After sales service process is the last process of internal value chain, is the after-sale customer service. The after-sales service process includes after-sales guarantee, warranty and refund

51、, and account collection and management. The companys strategy should include providing good after-sales service to our customers to enhance the companys image and market share.In the balanced scorecard, there are great differences between the internal business process and the traditional metrics. T

52、raditional approaches want to monitor and improve existing business processes. These methods include not only financial indicators, but also some quality and time scales - but they are mainly focused on improvements in existing processes. In contrast, a balanced scorecard creates a whole new process

53、 that enables businesses to meet the needs of their customers and shareholders. For example, through a part of the balanced scorecard, the enterprise can develop a new process to predict customer needs and provide new customer services. The difference of the balanced scorecard is also reflected in t

54、he integration of the innovation process into the internal business process. The innovation process is a powerful future profit driver for most companies. The internal business process of the balanced scorecard can combine the goals and measures of the innovation process and operation process.4. Set

55、 metrics for important learning and growth variablesThe process of learning and growth consists of three parts: personnel, information systems, and enterprise processes. The type of indicators may include: first, personnel. Only by giving full play to the initiative and creativity of the staff and w

56、orkers can enterprises be invincible, the indicators used are as follows: the satisfaction of employees. Employee satisfaction is a prerequisite for improving productivity and increasing market share. The evaluation method can be carried out by means of annual survey or rolling investigation. The su

57、rvey project can be divided into decision-making; participation and recognition, encourage creative level, give full play to the degree and the enterprise total satisfaction index, the combination of stability and creativity of workers to consider. Stability of staff and workers. The objective is to

58、 keep employees employed for a long time. Because enterprises have long-term investment in their employees, the resignation of employees is the loss of investment in human capital, especially the senior employees who have mastered the process of enterprise management. This indicator is measured by t

59、he percentage of major personnel changes, especially personnel turnover of senior employees, which is an important indicator of assessment. Innovation of staff and workers. The index reflects the development potential of the enterprise. It can be measured by the number of patent applications or the

60、number of non patented technology developed by the employees every year, and the amount of bonus awarded by the employees can also be measured. In Japan, some employees of enterprises increase their annual bonus of innovation, which fully encourages the creativity of workers. Second aspect informati

61、on system. The productivity of an information system can be measured by timely and accurate delivery of critical and internally managed information to the front-line employees who make decisions and jobs. Third aspects of enterprise procedures. Business processes can examine employee motivation and

62、overall corporate success factors and the rate of improvement in internal operations. It must be pointed out that the four aspects of the balanced scorecard are not independent of each other, but a causal chain, showing the relationship between performance and performance drivers. In order to improv

63、e the operating results, must make the product or service to win the trust of customers; to make customer trust, to provide customers with products, to improve the internal production process; improve the internal production process, must carry out the training of workers, the development of new inf

64、ormation systems.According to the above steps, the organizational management strategy is translated into a series of indicators.We can establish a performance measurement system, as shown in figure 1:Figure 1: performance measurement index systemWe can choose the performance evaluation index accordi

65、ng to figure 1. In the assessment of indicators of the grasp should pay attention to the following aspects: your fine and not more than seven or eight, which is more suitable for sensitive and expensive; not slow, can be effectively quantified; your clear and fuzzy assessment, what what your key mis

66、sing; without air fan, to seize the support of key performance indicators. Follow the SMART principles, that is, specific (Special), measurable (Measurable), accessible (Attainable), relevant (Relevant) and limited time (Time-based).(three) linking strategy with short-term goals of enterprises, departments, and indivi