Scorecard Analysis Of The Problems In The Domestic Enterprise Applications,

Entering into the 21st century, the Chinese enterprises face kinds of unprecedented challenges. If the enterprises want to succeed, they must have their clear strategies, and can effectively implement. But how can effectively carry out and execute the strategy which puzzles many Chinese leaders and managers of the companies. The Balanced Scorecard, proposed by Kaplan and Norton, acts as a tool of realizing enterprise strategic targets, carrying out performance management, which was evaluated the 75 years most influence strategic management tool by the Harvard Business Review. Also it has already been caught many Chinese enterprise attention. Although many enterprises already or are implementing the Balanced Scorecard project, many of them failed to implement finally because of the poor management level, as well as they lacked the thorough understanding to the Balanced Scorecard. Based on the one-sided understanding even misunderstanding to the Balanced Scorecard, this paper, on the one hand ,elaborates systematically the Balanced Scorecard theory, on the other hand, through analyzing massive domestic enterprises success and failure Balanced Scorecard cases, points out emphatically how the enterprises do to implement the Balanced Scorecard successfully. The details are as follows:Chapter one: the paper introduction, mainly including the paper research background and the question proposing.Chapter two: Comments on the strategic management theory and the performance management theory. The strategic management theory mainly was introduced strategy, the strategic management concept, the strategic management development course; the performance management theory mainly introduces the related performance management knowledge as well as four kinds of PM methods, namely 360°feedback, MBO(Management by Objective), KPI(Key Performance Indicator)as well as BSC(Balanced Scorecard).Chapter three: mainly introduce Balanced Scorecard Theory, including the Balanced Scorecard development course, the essential characteristic, the definition and the four perspectives, the balance idea, the significance as well as the implementation procedure and so on.Chapter four: mainly the cases study, including the successful and the failure cases.Chapter five: mainly the suggestions research to the previous of cases.