Domestic Enterprises To Import The Bsc Adaptive Research

The balanced scorecard explains corporation strategy from finance, inner managing process, customer, and developing, integrating enterprise strategy and personnel objects. Since balanced scorecard was brought in China, it has failed to act in domestic corporations, there were few successful cases, and its use value is questioned.This thesis analyzes the reasons of this phenomenon by combining with some management theory, and then puts forward two pivotal factors that contribute to the failure of BSC, namely, financial strategy and pivotal process. This thesis uses logical reasoning and demonstration to suggest two resolutions: one hand, we can divide financial strategy into rapidly expanding strategy, sound developing strategy, and constrictive strategy; on the other hand, we can divide enterprise core process into production flow, marketing flow, and supplying flow based on the value-chain theory. Finally, the thesis proposes to design contingency process-BSC structure matched with different types of enterprises.