【作者】 王毅；

【导师】 张双才；

【作者基本信息】 河北大学 ， 企业管理， 2008， 硕士

【摘要】 每个企业都是有生命周期的,而且其发展具有动态周期性。企业生命周期的界定对其战略的制定有重要的作用,只有正确地划分了企业所处的阶段并把握企业在不同生命周期阶段的特点才能选择适合企业发展的战略。而企业绩效是企业目标的映射,企业绩效管理的最终目的是帮助实现企业的战略目标,实现企业的稳定健康发展。平衡计分卡就是评价企业业绩的有效工具。自卡普兰和诺顿1992年提出平衡记分卡理论以来,平衡记分卡已经在全球企业中得到了广泛应用,被誉为20世纪十大管理工具之一。平衡记分卡最初是作为一种绩效管理工具出现的,随着研究和应用的深入,人们发现它具有战略管理功能并把它看成一种战略管理工具。平衡计分卡从四个不同的维度,把企业组织的使命和战略进行分解,转为有形的目标和衡量指标,落实到具体的绩效考核指标中,从而保障企业战略的执行。本文首先根据经典的企业生命周期理论界定了企业的不同生命周期阶段,通过企业生命周期理论制定企业在不同生命周期阶段的战略,基于目标与绩效之间的关系,提出基于企业绩效预测的战略执行思想：将平衡计分卡与企业生命周期理论结合起来,运用企业生命周期理论构建企业战略模型,利用平衡计分卡实现战略转化为行动,形成战略目标实现的平衡计分卡体系,描绘出企业在不同生命周期阶段的战略地图,完成战略的有效执行,实现企业愿景。在国外企业成功实施平衡记分卡并因此全面改进了经营管理水平后,我国企业也对平衡记分卡开始进行尝试,但总体效果并不尽如人意。本文就这一问题进行了分析和研究,探讨了平衡计分卡理论在我国实施的现状和存在的问题进而分析了问题产生的原因,最后结合企业生命周期理论针对这些问题提出了相应对策。更多还原

【Abstract】 Each corporate contains lifecycles and its development has dynamic state periodic. Definition of life cycle has important function to establishment of its strategy. Only with accuracy divide the different stages of its lifecycles, the corporate could choice the appropriate strategy.The performance is the reflection of its strategy, the management of performance is to help the corporate to get its objectives and make the corporate develop healthy.The Balance Scorecards (BSC) is a valid evaluation tool for the performance. Since Robert S. Kaplan and David P. Norton developed the concept of BSC in 1992, the card has been widely applied in business companies around the world. The Balanced Scorecard is considered as one of the 10 mostly famous management tools in the 20th century. BSC first appeared as a kind of tools for performance assessment, however, with intensive researching and application, it has evolved into a tool for strategy implementation.BSC resolves the strategy goals from four different dimensions to keep the strategy be executed smoothly.This text firstly defines the different stages of its lifecycles by the classic theories of corporate lifecycles,and makes the different strategies according that. Based on the analysis of the relationship between business goals and performance, this paper advances an idea to realize strategic goals based on the performance prediction. To form a strategy model by corporate lifecycles,use the BSC to achieve strategic goals and description the Strategy Map.Since the western enterprises improved their business by implementing BSC, China’s enterprises take a try on it. However, their results are not as excellence as foreign companies’. The author tries to carry on a research for these problems.First of all, this text analysis the present condition about the application of the Balance Scorecards and the problems in it. Secondly analysis the reasons of creation the problems.Finally it gives counterplan to solve these problems.更多还原