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平衡计分卡不仅是一种绩效评价指标体系,同时也是工商企业重要的战略管理工具。本文从平衡计分卡概述入手,明确了平衡计分卡的内涵和优缺点,之后探讨了平衡计分卡在工商企业战略管理中的作用和具体应用,明确了平衡计分卡的应用原则、应用内容及应用要点,旨在为相关工商企业战略管理对平衡计分卡的应用实践提供参考。
Balanced scorecard is not only a performance evaluation index system, but also an important strategic management tool for business enterprises. Beginning with an overview of Balanced Scorecard, this paper clarifies the connotation, advantages and disadvantages of Balanced Scorecard. After that, it discusses the function and application of Balanced Scorecard in the strategic management of business enterprise, clarifies the application principle of Balanced Scorecard, Application content and application of key points, aimed at the relevant business management strategy for the Balanced Scorecard application practice to provide a reference.