【正文】 our modelInstead of tights. There is no mathematical theorem is not only the provisions of these four aspects of the necessary and sufficient。 we have yet to see a pany that used less than four. However, the additional one or more may be necessary, depending on the status of business units and strategies. amp。quot。Because of the above, I think some panies do not apply to the Balanced Scorecard model for the following reasons:（1）the Balanced Scorecard is a strategic services for the enterprise, when the pany did not form a clear and reasonable enterprise development strategy (this strategy is not buried deep in the minds of corporate decisionmakers to consider, nor is it the public enterprises in the text materials embodied in the description of pure digital.), such a case, the implementation of the Balanced Scorecard is no doubt hoping for the impossible.（2）the Balanced Scorecard is a strategic management tool, which is controlled by the implementation of the strategy process, which balance the various business enterprises to ensure that enterprises do not simply the pursuit of financial indicators to control the decisionmaking errors. Business strategy in ensuring the realization of the process, which objectively reflects the quality of enterprise managers. However, if too much emphasis on its performance management function to the test as a simple tool to use is to fit in the aircraft tire carts. In contrast, the Balanced Scorecard requires a more stringent evaluation system to cope with its implementation, transparency in corporate strategy, theThe adoption of effective incentive and restraint enterprise managers and staff behavior, in order to achieve the balanced development of corporate strategy.（3）the Balanced Scorecard system is built on a solid business based on IT. In the enterprise information system is the lowest data systems such as ERP, which provided for the enterprise decisionmaking a lot of basic data. The basis of these data, layer by layer to the transmission of information to decisionmaking, and decisionmaking using the Balanced Scorecard to measure the information in order to find the problems in business, and then take corrective measures to ensure the balanced development of enterprises . Therefore, the construction of enterprise information system for enterprises to implement the Balanced Scorecard implementation is essential. If the enterprise information system has not yet been established,I think need to implement the Balanced Scorecard process.（4）the implementation of the Balanced Scorecard management requirements of enterprises based on a higher level, the enterprise has a wellestablished reasonable value chain and industrial chain, processshun, the 100hing industry, human resources, finance, technology, marketing, administrative coordination, as long as is loosely linked. Staff will appreciate the different departments of the horizontal coordination between how difficult it is. Because only the various functions of management is better done, the formation of a strategic crosscutting synergies, it might be better to develop the functions of the Balanced Scorecard.（5）the Balanced Scorecard to measure the requirements of a customer to the enterpriseamp。39。s profit is the amount of this requirement in the traditional methods of cost management is not the. If a higher cost of management of enterprises after the implementation of the Balanced Scorecard, there is no change in the level of cost management, it is bound to increase the management costs may outweigh the benefits. Only the cost of the introduction of new management methods, such as activitybased costing in order to truly find what every customer can give the profits from the situation of enterprises. Of course, in addition to costs, panies also need to focus on product quality and other factors that affect customers.The traditional costing method is used in batchesproduct manufacturing costs. The cost of each product is the actual cost of direct materials, indirect costs bined. Here the impact of an important factor in the cost is based on a certain percentage of amp。quot。the allocation ofamp。quot。 indirect costs. Such as the calculation of a panyamp。39。s A, B, C the cost of three products, the traditional amp。quot。batchamp。quot。, in addition to calculating the cost of direct materials consumed, the indirect costs will be shared, that is, although the A, B, C the plexity of the three products, manufacturing processes are different, but still the production of A, B, C three products consumed an average of the allocation of resources,Rather than to distinguish between three types of products, a separate calculation for each product the proportion of indirect costs. Traditional cost method instead of separate causes of the cost of the relationship between the costs result in the failure analysis and control.Activitybased costing and traditional costbased method of calculation is to look at different aspects of product manufacturing costs, especially for indirect costs, the operating cost method is based on the amp。quot。operationsamp。quot。 rather than amp。quot。product.amp。quot。 In other words, the enterprises or the production of a typical production line management activities are divided into a number of operations, and then each operation in accordance with the proportion of the consumption of resources, allocation of indirect costs. In that case,to the cost of each product will depend on the products included in direct materials, direct labor and the consumption of various operating costs. This cost is the real cost.Therefore, activitybased costing can be the true product cost accounting, which is analysis of product mix, engage in research and development of hightech products, research products in the market to provide a precise basis, and on this basis the implementation of the Balanced Scorecard, the to real and effective strategy for the enterprise. Otherwise, it has little signi