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平衡计分卡目前已得到全球企业界的广泛接受与认同,越来越多的企业在平衡计分卡的实践项目中受益,但仍然有许多企业错误地应用平衡计分卡,本文试图从平衡计分卡指标体系设计的角度分析应用平衡计分卡时应注意的问题。
Balanced Scorecard has been widely accepted and recognized by the global business community. More and more enterprises are benefiting from the practice of Balanced Scorecard. However, many enterprises still use Balanced Scorecard incorrectly. This paper attempts to balance Analysis of the Scorecard Index System Design Points Should be Noticed When Applying Balanced Scorecard.