平衡计分卡在企业人力资源绩效管理中的运用  

Application of Balanced Scorecard in Enterprise Human Resource Performance Management

作　　者：陈淑丹 CHEN Shu-dan(Tongfang CNKI(Beijing)Technology Co.,Ltd.,Beijing 100192,China)

机构地区：[1]同方知网(北京)技术有限公司,北京100192

出　　处：《价值工程》2024年第31期51-53,共3页Value Engineering

摘　　要：为了进一步提高企业人力资源绩效管理水平,选择平衡计分卡这一工具并分别从财务、客户、内部流程、学习与成长四个维度,探究了基于平衡计分卡的人力资源绩效管理体系构建策略。采用案例法和调研法,以YBGK科技有限公司作为研究个案,在绘制公司战略地图的基础上,设计了公司级、部门级、个人级的平衡计分卡,为人力资源绩效管理的开展提供了依据。结果表明,应用平衡计分卡优化人力资源绩效管理后,公司的利润总额、净资产收益率等财务指标均有不同程度的提升,职工满意率从原来的65.8%提升到了83.3%。由此可得,将平衡记分卡应用到绩效管理中,对提升公司经营效益和开发人力资源价值有积极帮助。In order to further improve the level of human resource performance management in enterprises,the balanced scorecard tool was chosen to explore the construction strategy of a human resource performance management system based on the balanced scorecard from four dimensions:finance,customers,internal processes,and learning and growth.Using case study and research methods,YBGK Technology Co.,Ltd.was taken as the research case.Based on the drawing of the company's strategic map,balanced scorecards at the company level,department level,and individual level were designed,providing a basis for the development of human resource performance management.The results showed that after applying the balanced scorecard to optimize human resource performance management,the company's financial indicators such as total profit and return on equity were improved to varying degrees,and the employee satisfaction rate increased from 65.8%to 83.3%.From this,it can be concluded that applying the balanced scorecard to performance management has a positive impact on improving the company's operational efficiency and developing the value of human resources.

关 键 词：平衡计分卡 人力资源 绩效管理 战略地图 

分 类 号：F272.92[经济管理—企业管理]