平衡记分卡在中小企业中的应用及案例分析

May2007,Vol,3,No.5(SerialNo.24)JournalofModernAccountingandAuditing,ISSN1548-6583,USA15鎮212013當100050%關HydeParkElectronics•S••P•1219921219962PitneyBowesGreenetal.2002CoorsBrewingWalker1996WhiteLodgingServicesDentonandWhite2000ABBIndustrieA.GAhn2001St.CharlesILMahollandandMuetz2002Oliveira2001Duke【】1962蘇學學論实。161234565500017HydeParkHydeParkVincentC.LewisVincentLewis391999VincentC.LewisHydePark42820011995LewisLewisHydePark80%LewisLewisLewis2000LewisLewisLewisHydePark1.80%25682.Lewis1889%96%HydePark5000203020001260%2002681%Lewis60%Lewis12HydePark343.4.LewisHydeParkHydePark393301722Lewis19Lewis2001115%21.7%390%41.8%HydeParkLewisLewisHydePark7HydeParkHydeParkHydePark2001HydeParkBridgeportHospitalBridgeportHospital2001750000Charlotte,NCKBUKBUHydeParkLewis1000HydePark20[1]Kaplan,R.S.,D.P.Norton,andM.Witzel.(2003).Greatbelieversinbalance:GuruGuideRobertKaplanandDavidNorton.TheFinancialTimes.[2]Kerr,D.L.(2003).Accountabilitybynumbers:Howthelonestarstate’sauditorintroducedabalancedscorecardmanagementsystem.JournalofAccountancy,195(6),61-70.[3]Kleijnen,J.P.C.,andM.T.Smits.(2003).Performancemetricsinsupplychainmanagement.JournalofOperationalResearchSociety,54(5),507-515.[4]Lyons,B.,A.Gumbus,andD.Bellhouse.(2003).Aligningcapitalinvestmentdecisionswiththebalancedscorecard.JournalofCostManagement,34-38.[5]Maholland,L.,andP.Muetz.(2002).Abalancedscorecardapproachtoperformancemeasurement:Thebalancedscorecardprovidesausefulframeworkforfocusingperformancemeasurementeffortsonthecriticaldriversofsuccess.GovernmentFinanceReview,18(2),12-17.[6]Niven,P.R.(2003).Balancedscorecardstepbystep:Forgovernmentandnonprofitagencies.Hoboken,NJ:Wiley&Sons.ApplybalancescorecardinmediumandsmallbusinessandcaseanalysisZHUNai-ping,KONGYu-shengAbstract:Thispaperdiscussestheconceptionofbalancescorecard,andbringsouttheimportanteffectofitinmediumandsmallbusiness.Italsoanalyzesthecorrelativecaseofbalancescorecard’suse.Theresultshowsthatbalancescorecardcanenhancetheefficiencyofmediumandsmallbusiness.Keywords:balancescorecard;mediumandsmallbusiness;caseanalysis