教育学论文 金融学论文 国际商务管理论文 市场营销论文 会计学论文 社会学论文 旅游管理论文 计算机论文 人力资源管理论文 广告媒体学 物流学论文 Engineering Thesis sociology ThesisMBA论文 linguistic Thesis Journalism and Mass Communicat Law Thesis Economics Thesis
返回首页

MBA论文:平衡计分卡实施的效益 Benefits of Balanced Scorecard Implementation

时间:2018-04-24 08:44来源:www.ukthesis.org 作者:英国论文网 点击联系客服: 客服:Damien
企业组织面临着日益复杂的市场、客户和供应商,以及激烈的全球竞争压力。在这样的竞争环境中,获取正确的信息对于保证高质量的决策和组织的成功是重要的。由于竞争环境中信息需求的变化,会计信息被施加压力,从而增加会计信息的相关性。金融措施的广泛和独占性受到了历史性的批评。金融措施揭示了一个组织过去的行为,但对其未来的警觉性一无所知。对财务指标的排他性依赖可以促进为短期业绩牺牲长期价值创造的行为(DEARDN,1969)。事实上,过分强调实现和维持短期业绩可能会导致公司在短期固定资产上过度投资,并在持续创造价值方面投资不足,这将对其未来的成功产生不利影响。
 
Introduction 简介
Business organizations are facing increasingly complex markets, customers and suppliers, and fierce global competitive pressures. In such competitive environment, access to the right information is important to ensure high quality decision making and thus, the success of the organization. Resulting from the changing needs of information in a competitive environment, pressure was put on accounting information to increase its relevance. Extensive and exclusive use of financial measures has been criticised due to their historic nature. Financial measures reveal a great deal about an organisation's past actions but nothing about its future alertness. Exclusive reliance on financial indicators could promote behaviour that sacrifices long term value creation for short term performance (Dearden, 1969). Indeed, an overemphasis on achieving and maintaining short term performance can cause a company to overinvest in short term fixes and underinvest in sustainable value creation, which would be detrimental to its future success.
 
In an attempt to remedy the shortcomings of financial performance measures, Kaplan and Norton (1992) devised the Balanced Scorecard which integrates financial and non financial strategic measures. The Balanced Scorecard will be discussed in this paper focusing on what the Balanced Scorecard is, the theory underlying it and how it is being practiced. The manner in which the Balanced Scorecard is practiced in two companies, namely Metro Bank which is adapted from Kaplan and Norton (1996) and Asia Telecom, a telecommunication company whose name is disguised to preserve confidentiality is also discussed in this paper.
 
What is the Balanced Scorecard? 平衡计分卡是什么?
The Balanced Scorecard is a tool, which systematically expands the measurement areas traditionally involved in accounting. It provides a system for measuring and managing all aspects of a company's performance. The scorecard balances financial measures of success with non financial measures of drivers of future performance. These non financial measures include measures on customer satisfaction, internal processes, the organisation's innovation and improvement activities. The Balanced Scorecard measures organizational performance across four different but inter-related perspectives: financial, customer, internal and learning and growth perspectives (Atkinson, Kaplan and Young, 2004).(责任编辑:cinq)


------分隔符-------------------------------------
UK Thesis Base Contacts
推荐内容

Europe (24-hours)
EN:13917206902
china (24-hours)
CN:13917206902
在线客服团队
全天候24小时在线客服 QQ:923678151

微信在线客服(24小时)

微信公众订阅号