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The Application Research Of Balanced Scored In Chinese Private Corporation's Achievement Evaluation

Posted on:2007-10-21Degree:MasterType:Thesis
Country:ChinaCandidate:J N SuFull Text:PDF
GTID:2189360215475939Subject:Accounting
Abstract/Summary:PDF Full Text Request
With the coming of information epoch, the competition of companies is more and more fury. The corporation can't obtain persistent competed dominance by improving product efficiency and the inside managed level. The corporation should consider the out factor such as the market lot, the competition of the same companies, the contentment of clients, the company's ability of management and innovation, the contentment of employee. The last single financial index system can't satisfy the company's need to value its outstanding achievement. Therefore, a set of new, scientific system of valuing corporation outstanding achievement—Balanced Scorecard came forth as the times require.Balanced Scorecard is a index system worked out by professor Robert S. Kaplan of Harvard commercial college and the president David P. Norton of American revival company in 1992 after studying 12 excellent companies in outstanding achievement. BSC has made progress these years and its force has extended all over the world. BSC estimates the company's management achievement by considering four faces of finance, client, managing process, studying and growing. It offsets the shortage of tradition estimated system and it combine the financial index and non financial index, the evaluate of short terms and long terms. The manager can measure and control the company or the inner unit how to create value for present and intending clients, how to set up and improve the inner throughput, and how to invest on employee, system and process in order to improving the future management achievement.The text learns from others' strong points to offset one's weakness, it will apply the virtue of BSC into fact and make some supplement in its content. The text will recount five facts of BSC and construct a set of BSC system that is same with China from selecting index, implement of process, putting up evaluate and so on. The motive of this text is going to apply the efficacy of BSC to judging of company's achievement well.By recounting the BSC system in this text, the text at first manifests the virtue of BSC, after that points out its defect and improvement in the special social environment, and at last designs a set of BSC system employed by Chinese private companies. At the same, by analyzing a small company which applying BSC system in China, the text will educe that how to use BSC Chinese companies can obtain benefit. This text designs a set of BSC system applying to Chinese private companies on the basis of others' studies and puts the system into achievement evaluating. If this text has some insufficiency, anybody could point out. Thank you!...
Keywords/Search Tags:the balanced scorecard, achievement evaluate, the system of achievement evaluate, the index of achievement evaluate
PDF Full Text Request
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