作业管理与平衡计分卡都是先进的管理工具,两者有结合的可能,也有结合的必要。本文简要地从以作业成本计算提升平衡计分卡的信息相关性、建立作业层次的平衡计分卡评价指标、零基作业基础预算与平衡计分卡的结合三个角度分析了作业管理对平衡计分卡应用方法的优化。 Job management and balanced scorecard are advanced management tools, the combination of the two may be necessary, but also a combination of the necessary. This paper briefly analyzes the relationship between job management balance and the balance between job management information balance, balance between job performance and balance scorecard, Scorecard application method optimization.