The Study Of Balanced Scorecard's Design And Application Based On Strategy Management

The competition model in Industry age can not adapt to nowadays when the information and knowledge economy has been built up. The non-financial factor is putting more and more influence on drivers of future financial performance, for example: culture, employee, strategy etc.The strong competition between enterprises compel enterprises put great attention to strategy management for persistent development. Under this condition, enterprises need a system which can help to communication , measure and implement strategy .The balanced scorecard provides an important performance measurement implement, The balanced scorecard has been development into a general strategy management model for 10 years.The balanced scorecard was introduced into our country in 1993. It underwent management accounting . performance measurement and strategy management three stages ordly. Most enterprises in our country used BSC as performance measurement , others used it as strategy management .Being a new management tool relativity, it is used defeatedly in most enterprises.Chapter one analyses the study of BSC actuality in domestic and overseas. It summarizes some defeated typical types that implement in our country. Chapter two expatiates interrelated theory of strategy management system, the content of BSC and the introduce of BSC —strategy management system. Chapter three analyses the external condition and internal affection factor of BSC , the content of BSC strategy management system. The BSC should describe strategy, measure performance creation and control strategy. It has been a bridge that connect the strategy, strategy implement and performance measurement. Chapter four summarizes the principia and steps designed in our country. Chapter five builts a BSC model through investigate a company and sums up some succeed experience and obstructions.