| 平衡计分卡在企业的应用效果评估及优化设计实证研究 |
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| 引用本文： | 苏静,孟晨,司亚清.平衡计分卡在企业的应用效果评估及优化设计实证研究[J].北京理工大学学报,2014,34(S2):84-87. |
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| 作者姓名： | 苏静 孟晨 司亚清 |
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| 作者单位： | 北京邮电大学经济管理学院, 北京 100876;北京邮电大学经济管理学院, 北京 100876;北京邮电大学经济管理学院, 北京 100876 |
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| 摘 要： | 随着平衡计分卡在中国的普及,企业在具体的应用过程中也暴露出一些问题,导致其应用效果欠佳.文章通过实证研究的方式,以A企业为例,利用问卷调查的方式对平衡计分卡在企业的应用进行效果评估,进而提出运用结构方程模型对平衡计分卡权重进行优化设计的方法.该文意在为更多已经运用平衡计分卡的企业提供一个普适性的方法体系,从而帮助企业对平衡计分卡进行再次优化设计.
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| 关 键 词： | 平衡计分卡 优化设计 结构方程模型 |
| 收稿时间： | 6/2/2014 12:00:00 AM |
An Empirical Study of the Application Evaluation and Optimization Design of Balanced Scorecard in Enterprises |
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| SU Jing,MENG Chen and SI Ya-qing.An Empirical Study of the Application Evaluation and Optimization Design of Balanced Scorecard in Enterprises[J].Journal of Beijing Institute of Technology(Natural Science Edition),2014,34(S2):84-87. |
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| Authors: | SU Jing MENG Chen and SI Ya-qing |
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| Institution: | School of Economics and Management, Beijing University of Posts and Telecommunications, Beijing 100876, China;School of Economics and Management, Beijing University of Posts and Telecommunications, Beijing 100876, China;School of Economics and Management, Beijing University of Posts and Telecommunications, Beijing 100876, China |
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| Abstract: | With the popularity of the balanced scorecard in China, the enterprise also exposes some problems in the specific application process, which leads to the poor application effect. Taking company A as an example, the application effects of the balanced scorecard in the enterprise by means of questionnaire were evaluated, and then the structural equation mode to optimize the weight of balanced scorecard was used. Finally a general method system was provided which helped enterprises apply the balanced scorecard to optimize the application periodically. |
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| Keywords: | balanced scorecard optimal design structural equation model |
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