【導(dǎo)讀】平衡計(jì)分卡是當(dāng)前世界各國(guó)公司普遍實(shí)行的有效管理工具。務(wù)、顧客、內(nèi)部運(yùn)作過(guò)程、學(xué)習(xí)與成長(zhǎng)四個(gè)維度之間相互驅(qū)動(dòng)發(fā)揮作用。分卡的業(yè)績(jī)?cè)u(píng)價(jià)指標(biāo)既包含財(cái)務(wù)指標(biāo)，又包含非財(cái)務(wù)指標(biāo)來(lái)補(bǔ)充單一的財(cái)務(wù)指標(biāo)，爭(zhēng)中的戰(zhàn)略?xún)?yōu)勢(shì)。平衡計(jì)分卡原理的誕生使得原來(lái)在經(jīng)濟(jì)活動(dòng)處于潛隱狀態(tài)的各。發(fā)展日臻完善，是現(xiàn)代公司在市場(chǎng)競(jìng)爭(zhēng)中制勝的法寶。此刻我國(guó)期貨公司面臨著前所未有的各種挑戰(zhàn)，制定清晰的發(fā)展。戰(zhàn)略是公司成功應(yīng)對(duì)挑戰(zhàn)的重要手段。期貨公司戰(zhàn)略實(shí)施困惑。司平衡計(jì)分卡成功實(shí)施取得成效和存在問(wèn)題，對(duì)進(jìn)一步在我國(guó)推行平衡記分卡，的指導(dǎo)下進(jìn)行的研究工作及取得的成果。已在文中作了明確的說(shuō)明并表示了謝意。究做出重要貢獻(xiàn)的個(gè)人和集體，均已在文中以明確方式標(biāo)明。全意識(shí)到本聲明的法律后果由本人承擔(dān)。同意學(xué)校保留并向國(guó)家有關(guān)部門(mén)或機(jī)構(gòu)送交論文的復(fù)印件和電子版，平衡計(jì)分卡是根據(jù)公司組織的戰(zhàn)略要求而精心設(shè)計(jì)的指標(biāo)體系。

　　

【正文】 ocess， two kinds of business processes may be identified: a) missionoriented processes ， and b) support processes. Missionoriented processes are the special functions of government offices， and many unique problems are encountered in these processes. The support processes are more repetitive in nature， and hence easier to measure and benchmark using generic metrics. The Customer Perspective Recent management philosophy has shown an increasing realization of the importance of customer focus and customer satisfaction in any business. These are leading indicators: if customers are not satisfied， they will eventually find other suppliers that will meet their needs. Poor performance from this perspective is thus a leading indicator of future decline， even though the current financial picture may look good. In developing metrics for satisfaction， customers should be analyzed in terms of kinds of customers and the kinds of processes for which we are providing a product or service to those customer groups. The Financial Perspective Kaplan and Norton do not disregard the traditional need for financial data. Timely and accurate funding data will always be a priority， and managers will do whatever necessary to provide it. In fact， often there is more than enough handling and processing of financial data. With the implementation of a corporate database， it is hoped that more of the processing can be centralized and automated. But the point is that the current emphasis on financials leads to the unbalanced situation with regard to other is perhaps a need to include additional financialrelated data， such as risk assessment and costbenefit data， in this category. The Balanced Scorecard and MeasurementBased Management The balanced scorecard methodology builds on some key concepts of previous management ideas such as Total Quality Management (TQM) ， including customerdefined quality， continuous improvement， employee empowerment， and primarily measurementbased management and feedback. DoubleLoop Feedback In traditional industrial activity， quality control and zero defects were the watchwords. In order to shield the customer from receiving poor quality products， 北京物資學(xué)院 2020 屆畢業(yè)論文 （設(shè)計(jì)） 24 aggressive efforts were focused on inspection and testing at the end of the production line. The problem with this approach as pointed out by Deming is that the true causes of defects could never be identified， and there would always be inefficiencies due to the rejection of defects. What Deming saw was that variation is created at every step in a production process， and the causes of variation need to be identified and fixed. If this can be done， then there is a way to reduce the defects and improve product quality indefinitely. To establish such a process， Deming emphasized that all business processes should be part of a system with feedback loops. The feedback data should be examined by managers to determine the causes of variation， what are the processes with significant problems， and then they can focus attention on fixing that subset of processes. The balanced scorecard incorporates feedback around internal business process outputs， as in TQM， but also adds a feedback loop around the outes of business strategies. This creates a doubleloop feedback process in the balanced scorecard. Oute Metrics You can39。t improve what you can39。t measure. So metrics must be developed based on the priorities of the strategic plan， which provides the key business drivers and criteria for metrics that managers most desire to watch. Processes are then designed to collect information relevant to these metrics and reduce it to numerical form for storage， display， and analysis. Decision makers examine the outes of various measured processes and strategies and track the results to guide the pany and provide feedback. So the value of metrics is in their ability to provide a factual basis for defining: Strategic feedback to show the present status of the anization from many perspectives for decision makers Diagnostic feedback into various processes to guide improvements on a continuous basis Trends in performance over time as the metrics are tracked Feedback around the measurement methods themselves， and which metrics should be tracked Quantitative inputs to forecasting methods and models for decision support systems Management by Fact The goal of making measurements is to permit managers to see their pany more clearly from many perspectives and hence to make wiser longterm decisions. The Baldrige Criteria (1997) booklet reiterates this concept of factbased management: Modern businesses depend upon measurement and analysis of performance. Measurements must derive from the pany39。s strategy and provide critical data and 北京物資學(xué)院 2020 屆畢業(yè)論文 （設(shè)計(jì)） 25 information about key processes， outputs and results. Data and information needed for performance measurement and improvement are of many types， including: customer， product and service performance， operations， market， petitive parisons， supplier， employeerelated， and cost and financial. Analysis entails using data to determine trends， projections， and cause and effect that might not be evident without analysis. Data and analysis support a variety of pany purposes， such as planning， reviewing pany performance， improving operations， and paring pany performance with petitors39。 or with 39。best practices39。 benchmarks. A major consideration in performance improvement involves the creation and use of performance measures or indicators. Performance measures or indicators are measurable characteristics of products， services， processes， and operations the pany uses to track and improve performance. The measures or indicators should be selected to best represent the factors tha