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几年来,通用汽车在欧洲一直亏损,这种 情况下,有人要问是管理层指挥不利,还是整个 欧洲市场天不作美?亦或两者兼具。而北美市场 和中国市场近年来的卓越销售业绩,一般人根本 不会考虑这些市场上的管理是否有问题。如果通 用在欧洲继续亏损下去,CEO要不要换人?在中 国市场上,面对强有力的竞争对手德国的大众, 日本的本田和丰田,通用能否继续高速发展? 平衡记分卡并不是解决业绩评估的灵丹妙药,甚至在有些管理情境下不是 最有效的关键业绩指标体系或分类方式。在某些特定管理实践中,例如中小型 企业、创业阶段的企业,平衡记分卡甚至不能起到平衡的作用,充其量只是缺 少财物指标时的一种权宜之计。在真实的管理实践中,我们看到的事实是,每 当有财务上的卓越表现,不管是销售额、纯利润、还是股票升值,其它表现就 变得次要了。 董事长和董事会对于管理层,CEO或总裁对于SBU的首领们,总是会面临 这样的困惑:当他们不出业绩,特别是体现在财务指标上的业绩时,是错用了 人,还是……
In the past few years, GM has been losing money in Europe. In this case, some people have to ask whether the management is adversely charged or whether the entire European market is not beautiful or both. The North American market and the Chinese market in recent years, excellent sales performance, most people simply do not consider whether management of these markets have any problems. If GM continues to suffer losses in Europe, the CEO or substitution? In the Chinese market, the face of strong competitors in Germany Volkswagen, Japan's Honda and Toyota, GM can continue the rapid development? Balanced scorecard is not to solve the performance The panacea for evaluation is not the most effective KPI system or classification even in some management situations. In some specific management practices, such as small and medium-sized enterprises, start-ups and enterprises, the balanced scorecard can not even play a balancing role. At best, it is only a stopgap in the absence of property indicators. In real management practice, we see the fact that other performance becomes less important whenever there is financial excellence, whether in sales, net profit, or stock appreciation. The chairman and the board of directors are always confronted by executives, CEOs, or chief executives about the heads of the SBU who are misunderstood when they are not performing well, especially when reflected in financial performance. ...