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一、平衡计分卡简介(一)定义平衡记分卡(the Balanced Scorecard,BSC)是一种战略管理工具体系,它将传统的财务指标分析与非财务指标相结合,从财务、客户、内部流程、学习和成长四个方面来管理和测评企业战略目标。通过四个方面的未来财务绩效的驱动因素,促使企业战略目标的实现。
I. Introduction to Balanced Scorecard 3.1 Definition The Balanced Scorecard (BSC) is a strategic management tool system that combines the traditional analysis of financial indicators with non-financial indicators from the aspects of finance, customer, internal processes , Learning and growth in four areas to manage and measure corporate strategic objectives. Through the four aspects of future financial performance drivers, to promote the realization of corporate strategic objectives.