上海A物流有限公司企业流程的关键成功因素在平衡计分卡实施中的探讨摘要:平衡计分卡是过去十几年中,国外兴起的最重要的管理方法之一。它克服了传统绩效评价体系普遍只注重财务方面指标,而忽视非财务指标的严重缺陷,主要通过财务方面、顾客方面、内部经营过程方面和学习与成长方面四个重要角度,全面科学的对企业真实业绩,进行综合评价,从而促使企业不仅注重财务方面的目标,而且注重非财务的内部经营过程、学习与成长等绩效驱动因素。 平衡计分卡的基本原理,对我国企业逐步树立以顾客为中心、以市场需求为导向、不断提高核心竞争能力、促进企业经营绩效的改进,具有积极的理论指导作用。 本文在对平衡计分卡相关基本理论阐述的基础上,进行了创新,作者换了一个角度重新审视平衡计分卡。文章研究了A物流有限公司设计平衡计分卡的过程,根据A物流有限公司当前战略重点,运用SWOT工具详细分析了A物流有限公司当前所面临的战略选择,基于物流企业的特殊企业属性,在A物流公司几个核心业务流程中,找出了各个业务的关键成功因素,并以此为基础,设计了各个成功因素对应的绩效衡量指标,最后,按照A物流有限公司在财务、顾客、内部流程、学习与成长四个维度的战略重点和战略目标,重新选择、归类了四个维度下对应的指标,以利用这些指标来衡量A物流有限公司的经营状况。 本文还对平衡计分卡具体实施流程中一些重要的处理过程,进行了设计研究,为平衡计分卡的应用实践,提供了一些具体的指导建议和方法。 平衡计分卡对于中国企业来说,还是一种比较先进和新兴的管理工具。本文 利用平衡计分卡,为A物流有限公司建立了一套以战略为导向的绩效指标体系,并对其具体应用实施提供了一些设计思路,对于A物流有限公司今后成功实施平衡计分卡这一战略工具,也为中国企业如何正确引进平衡计分卡这一先进的管理工具,提供一个具体的模式和例证。关键词:平衡计分卡 业务流程Abstract; The balanced score card in enterprise's Performance graded is one of the most important managements which are popular in the past ten years in foreign countries. The traditional efficiency evaluation only focuses on the target in financial affairs and ignores the targets of non-financial affairs. While the former evaluates the enterprises' performance according to management of financial affairs, customers' opinions, internal management and its plan for further development. Such evaluation makes enterprises or enterprises not only focus on the target of financial affairs but also emphasize non-financial affairs, which can promote the efficiency of the financial affairs, such as the process of internal management, making the plan for further development. The basic theory of the balanced scorecard in enterprise 's performance acts as the theoretical direction in helping the enterprises regard customers as Gods, try to meet the needs of the markets, upgrade competitive capacity and enhance the efficiency. On the basis of discussing the theory, this thesis analyzes the actuality of the performance appraisal in A logistics limited Company and the applicability of the balanced scorecard 希望可以帮助到你,望采纳