平衡计分卡与企业战略管理的链接与有效实施

华中科技大学硕士学位论文平衡计分卡与企业战略管理的链接与有效实施姓名：程志勇申请学位级别：硕士专业：管理科学与工程指导教师：张子刚20050401ISWOTIIAbstractInthispaper,theauthorhasmadeaconcisedescriptionofstrategicmanagementandobstacleofenterprise'sstrategyimplementation,madeanintroductiontothekeyelementscharacteristicanddevelopinghistoryofBalancedScorecard,madeadetailedintroductionforthegeneralthinkingofstrategydesigning,madeadeepresearchanddiscussioninusingBalancedScorecardandit’skeyelementsandmethodtocarryonandcontrolthestrategyimplementation,proposedusingtheBalancedScorecardtosetupacoordinationorganizingsystem,thussetupageneralmodeofcarryingontheBalancedScorecardandit'skeyelementsforstrategicmanagement.Therearethreekeyelementsthatwemustthinkaboutwhenwemakingthestrategy,theyarebusinesscycle,SWOTAnalysis,andvalueproposition.Themission,vision,strategicfocusesorstrategicthemeofthecompanyarefocalpointsconsideredwhilemakingstrategy.AllthesecanbeconnectedwiththeBalancedScorecard.TheBalancedScorecardmaybeanassumptiontoolforthemanagerstomakeandexaminehowtoputtheenterprise’sstrategytosuccess.TheBalancedScorecardandtheenterprises’strategyarelinkedmainlybyfinancialandnon-financialobjectiveslaggingandleadingmeasures.TheBalancedScorecardisalsoconnectedwiththetypicalstrategymodes.ThispaperhasexpoundedtheprocedureandstepsofimplementationtheBalancedScorecardandit’skeyindexes.ItalsoexpoundedwhatkindofenterpriseinChinaissuitableforusingtheBalancedScorecard.Ordinarily,theorganizationalarchitectureandsystemofmostenterprisesareinthestateofmisalignment,that’sverticalandhorizontalmisalignment.ThispaperhasproposedhowtousetheBalancedScorecardandthecoordinationtheorytosetanalignmentorganizationsystem,andestablishverticalalignmentandhorizontalalignment.Keywords:TheBalancedScorecardLinkingStrategicManagementCoordinationImplementation_____111.1[1]WTO19996WhyCEOsFailCEO70%[2](1)[3]RenaissanceCFO10%(2)[4](3)[5]2(4)laggingindicatorscurrentindicatorsleadingindicatorsRobertS.KaplanDavidP.Norton(BalancedScorecardBSC)1.21992RobertS.KaplanDavidP.Norton[6]1.2.1[7](1)(2)(3)/(4)(5)(6)/31-11-11-21-241.2.2(1)(2)(3)(4)()(5)522.12.1.11990DavidP.NortonRobertS.Kaplan12AdvancedMicroDevicesCIGNAConnerPeripheralsCrayResearch[8]AnalogDevicesAnalogAnalog[9]/[10]1990122.1.21992KaplanNortonTheBalancedScorecardMeasuresThatDrivePerformance19901262.22.2.1KaplanNortonKaplanNorton1993PuttingtheBalancedScorecardToWork[11]2.2.21996KaplanNortonUsingtheBalancedScorecardasaStrategicManagementSystem[12]TheBalancedScorecard1996[13]2.2.32001KaplanNortonTheStrategy-FocusedOrganizationKaplanNorton72.2.4.(PaulNiven)2002BalancedScorecardStepbyStep[14]NoviaScotiaPowerNoviaScotiaPower2.32.3.1MobilUSM&R[15]1994199519941998205712199319951998708063199420199880KaplanNorton2.3.2893KaplanNorton13GartnerGroup10007050070[16]3.13-13-1//WTO103.1.1(1)//WTO3-1WTO(2)(3)(4)3.1.2(1)(2)(3)(4)3-2113-23.23.2.11)2)SWOT()//123)3.2.2SWOTSWOTSWOT1)2)3)4)3.2.313[17](1)(2)(3)[18](1)(2)3.35103.3.1[19]3.3.21451020[20](1)(2)(3)(4)5103.3.3(1)/(2)SWOT3.415164525856010[21]4.14.1.1KaplanNorton[22]/4.1.2[23]174.2[24][25]TreacyWiersema(ProductLeadership)(CustomerIntimacy)(OperationalExcellence)[26]MilesSnow(Prospector)(Defender)(Analyzer)(Reactor)[27]4-14-1184.34.3.1(1)(2)(3)(4)4.3.24-24-2IT/SWOT/IT/194.4(1)(2)(3)(1)(2)(3)20(4)2155.1RobertS.KaplanDavidP.NortonTheStrategy-FocusedOrganization[28]5-14225-15.2/////2325254050XAB10255-25-25-22540B10XA50/241111115.3KPI.[29]KaplanNorton.255.45.4.1SOWT(1)(2)(3)5-15-1/ROIROEROCE26KaplanNorton5.4.2[30]KaplanNorton()()(1)(2)27(3)5.4.3.[31]KaplanNorton(1)(2)(3)(4)(1)(2)[32]5.4.4/KaplanNorton//1)(1)MBA28(2)KaplanNorton1996/KaplanNorton2001/KaplanNorton2)ITERP200190ERPIT3)29KaplanNorton(1)(2)(3)(4)5.53535145-3305-3()03110452.1BSC63.1BSC3.2BSC692.2BSCBSCBSC9114BSCBSC125BSCBSC6.1BSCBSC13146.2BSC1517735188BSC252691010BSCBSCBSC3166.1[33][34][35][36]SWOT326.2[37][38][39](Galbiaith,1973)LawranceLorsch(1967)(1)(2)336.36.3.1[40]Malone[41][42]6.3.2(A.W.Holt,1988)(1)(2)(3)34(1)(2)6.47Scott356.56.5.1(1)1025%(2)(3)(4)36(5)6.5.21):2)(1)(2)(3)(4)376.5.31)(1)(2)2)383)39!40[1]AlfredD.Chandler.StrategyandStructure:ChaptersintheHistoryofAmericanIndustrialEnterprise.MA:TheMITPress,1962.[2]R.Charan,G..Colvin.WhyCEOsFail.Fortune,1999,(6)69.[3]AggarwalRaj.UsingEconomicProfittoAssessPerformanceaMetricforModernFirms.BusinessHorizons.2001,(1/2)55-60.[4][].S..P....1998.[5]JamesM.McTaggart.TheUltimateTakeoverDefense:ClosingtheValueGap.PlanningReview,1988(1/2)27-32.[6]RobertS.KaplanDavidP.Norton.TheBalancedScorecardMeasuresThatDrivePerformance.HarvardBusinessReview.1992(1/2)71-79.[7]IrvBeiman,Yong-LingSun.BalancedScorecardAndStrategyExecution,ChinaMachinePress,2004,23.[8]RobertS.KaplanDavidP.Norton.TheBalancedScorecard.Boston:HarvardBusinessReview.1996.[9]RobertS.Kaplan.AnalogDevices:TheHalf-LifeMetric.Boston:HarvardBusinessReview.1990.[10]RobertS.KaplanDavidP.Norton.Strategiclearning&thebalancedscorecard.Strategy&Leadership,1996(9/10)18-25.[11]RobertS.KaplanDavidP.Norton.PuttingtheBalancedScorecardtoWork.Boston:HarvardBusinessReview1993.[12]RobertS.KaplanDavidP.Nor