Scorecard Applied Research In The Modern Enterprise

With the arrival of information society and the promotion of intensive market competition day by day , more and more enterprises begin to pay attention to the performance management. But for a long time, the backwardness of performance appraisal thought and method has been perplexing the development of enterprises all the time. It is the common problem that a lot of enterprises face to set up a set of perfect, scientific performance management system. On the basis of summarizing successful experience of 12 large-scale enterprise's performance administrative systems and responding the requirement of the times, Robert S .Kaplan and David P. Norton—two professors of Harvard University, proposed the balanced scorecard in 1992 through the concentrating on studies of several years. The balanced scorecard is performance management system combining the performance management and strategic management, it transforms distant view and strategy of enterprise to four concrete strategic objects and appraisal index that are financial affairs, customer, internal business process, learning and growth. The balanced scorecard is more advanced, science, comprehensive and objective than traditional performance appraisal method.Main research contents and achievements of this thesis are as follows:1, The preface analyzes briefly the research background of this thesis and has explained the reason that the balanced scorecard produces and basic thought.2, Chapter two has reviewed the development history of performance appraisal of domestic and international enterprises, put forward the problems of enterprise performance appraisal in our country.3, Chapter three go on explaining the relevant theory of balanced scorecard, expounding the Delphi method and Analytic Hierarchy Process adopted in detail.4, Chapter four consults the popular balanced scorecard of western countries, construct the appraisal index systems of the enterprises of our country. It has described the construction step of the balanced scorecard systematically, summing up it as nine steps: The first step is to prepare abundantly; the second step is to...