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随着信息时代的发展,企业赖以生存的经济环境不断发生变化,企业之间竞争日益激烈,各个企业都在寻找应对市场变化快速发展的方法,企业能否适应经济环境并持久发展取决于信息、系统、绩效考核能力的强弱。在新的经济形势下,许多企业发现原有的管理系统无法适应新环境,绩效考核经常出现失效。平衡计分卡的产生有效弥补了传统绩效考核的不足,平衡计分卡是一个全面、动态的战略管理体系。平衡计分卡理论的严谨性与操作方便等特点,使得企业绩效管理中广泛运用平衡计分卡,平衡计分卡慢慢成为企业实现战略目标进行绩效管理的主要工具。
With the development of the information age, the economic environment in which an enterprise relies constantly changes. The competition among enterprises is increasingly fierce. All enterprises are looking for ways to cope with the rapid development of market changes. Whether a company can adapt to the economic environment and sustain its development depends on the information , System, performance assessment ability of the strength. In the new economic situation, many enterprises found that the original management system can not adapt to the new environment, performance appraisal often fails. Balanced scorecard effectively make up for the lack of traditional performance appraisal, Balanced Scorecard is a comprehensive and dynamic strategic management system. The rigorous rigor and easy operation of Balanced Scorecard theory makes the Balanced Scorecard widely used in enterprise performance management. Balanced Scorecard has gradually become the main tool for enterprises to achieve the strategic objectives of performance management.