摘 要
平衡计分卡是一种绩效管理方法,也是真正意义上的战略执行工具,颠覆了传统的
绩效考核管理方法。它不仅能充分发挥绩效管理在人力资源管理中的基础、关键性的功
能,而且能将企业的愿景、战略进行分解,使之成为可执行细化量化的绩效指标,并促
进战略的最终实施

资源型企业因缺乏市场竞争意识,大都采用靠人治而不是靠制度流程规范的传统绩
效管理模式,造成企业工作效率低,生产成本高,本文运用绩效管理的理论、方法,剖
析了从国企重组改制分离出来的制造型企业A公司绩效管理现状和存在的问题,证明了
A公司设计平衡计分卡的必要性和可行性,探讨了平衡计分卡相比其他绩效管理方式的
优越处,以及如何结合我国实际进行平衡计分卡的应用等方面的研究,都是很有参考意
义的

通过对A公司的实证研究,在A公司现有的绩效管理体系基础上,将EVA与平衡
计分卡相结合,进行绩效管理体系的优化设计,包括A公司的公司和部门级的战略地图
与平衡计分卡、员工的KPI指标,以及A公司绩效管理的相关流程、制度和实施效果
评估体系,引导企业走可持续发展之路,提高企业的市场竞争力

关键词:绩效管理、平衡计分卡、反馈
Abstract
The Balanced Scorecard is not only a performance management approach, but also a
strategic implementation tool. It is a revolutionary improvement for traditional performance
measurement management. The Balanced Scorecard can give full play to the performance
management in human resources management in the foundation, the key function, the
enterprise strategy and promotion strategy of decomposition, final implementation.
Like most resource-based enterprises used by the rule of man rather than the traditional
system of standardized performance management process mode due to lack of awareness of
market competition have low efficiency of enterprises and high production costs,A company
Separated from state-owned enterprises restructuring of manufacturing enterprises remain the
performance management work in the phase of performance evaluation and exist a lot of
problemsthis article applies practical analysis method based on the present situation of the
company, the balanced score card and other performance management methods are compared,
proved that A company to design the balanced score card of necessity and feasibility. And how
to combine our practical research applications such as the Balanced Scorecard, is of great
reference significance.
The base of consulting relevant data, the balanced score card in Afs existing performance
management system on the basis of,will be the combination of EVA and the balanced score
card, performance management system design optimization, design results are included in the
A company and department level strategy map and the balanced score card, employees of the
KPI index, and A company performance management regulations. They are very important to
lead the company to continuous development and finally win competitive advantage in
market.
Key Words: Performance Management, the Balanced Score Card, Feedback