平衡記分卡的構(gòu)成四要素-資料下載頁
2025-05-16 04:13本頁面
【正文】 下假設(shè)：傳統(tǒng)刻板的計(jì)劃系統(tǒng)將越來越多地被滾動(dòng)計(jì)劃程序取代，使戰(zhàn)略持續(xù)地被重新定義。這種情形尤其與那些由于急速變化和白熱競(jìng)爭(zhēng)而面臨越來越大壓力的公司有關(guān)。在此情況下，像平衡記分卡這樣不太靈活的業(yè)績測(cè)評(píng)系統(tǒng)被認(rèn)為是不適宜的。平衡記分卡并不適用于外部比較，它僅適用于企業(yè)特定的戰(zhàn)略和有太多難以比較的非財(cái)務(wù)指標(biāo)。但是，平衡記分卡揭示和評(píng)價(jià)業(yè)績動(dòng)因這一點(diǎn)，有利于外部利益相關(guān)者對(duì)企業(yè)作出前瞻性的評(píng)價(jià)，因而它也具有改進(jìn)企業(yè)對(duì)外財(cái)務(wù)報(bào)告的潛力。參考文獻(xiàn)1. Ahn Heinz, (2001). Applying the Balanced Scorecard Concept: An Experience Report, Long Range Planning, Vol. 34, 4524612. Bontis, Dragonetti, Jacobsen and Roos, (1999). The knowledge toolbox: a review of the tools available to measure and manage intangible resources, European Management Journal, Vol. 17, No. 4, , 3. Epstein Marc and Manzoni JeanFrancois, (1998). Implementing corporate strategy: from tableaux de bord to balanced scorecards, European Management Journal, Vol. 16, No. 2, p1902024. Lipe and Stalterio, A Note on the Judgmental Effects of the Balanced Scorecard’s Information Organization, Accounting, Organizations and Society, Vol. 27, , 20025. Mooraj, Oyon and Hostettler, The balanced scorecard: a necessary good or an unnecessary evil? European Management Journal, Vol. 17, No. 5, 1999, pp4834846. Otley David, (1999). Performance management: a framework for management control systems research, Management Accounting Research, 10,
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