平衡计分卡与关键成功因素的整合  

The Balanced Scorecard integrated into Critical Success Factors

作　　者：施洁[1] 

机构地区：[1]中国矿业大学管理学院会计系,安徽淮北235000

出　　处：《淮北职业技术学院学报》2003年第4期78-79,共2页Journal of Huaibei Vocational and Technical College

摘　　要：当今市场瞬息万变,企业应及时抓住市场变化,并将变化反应在战略之中,并付诸实施,平衡计分卡仅适用于战略实施与评估,在战略形成方面具有局限性,而关键成功因素法有利于战略形成,它也可作为平衡计分卡制定的基础,将二者结合起来,能够把战略制定、战略实施和战略评估有机地联系起来。now market changes very rapidly. Enterprise must get hold of these changes ,put the changes into strategy and implement them. The Balanced Scorecard only adapt to strategy implementation and strategy evaluation. Critical Success Factors make for strategy formulation and is used to be foundation of The Balanced Scorecard. The Balanced Scorecard integrated into Critical Success Factors will link strategy formulation with strategy implementation and strategy evaluation.

关 键 词：平衡计分卡 关键成功因素 关键控制变量 关键商业流程 

分 类 号：F234.4[经济管理—会计学] F279.23[经济管理—国民经济]