摘 要
随着知识经济的发展,人才、组织流程、客户关系、学习成长等无形资产作为知识经济时代企业的核心资源已被企业提升到战略的高度。上世纪90年代,西方企业管理系统经历长期演变,通过与公司战略理论的结合,形成新一代绩效评价管理方法——平衡计分卡。平衡计分卡的推出迅速在西方企业得以应用并取得了巨大成功和广泛认可。1996年BSC(平衡计分卡)引入中国,一些知名企业尝试实施并取得了显著成效。经过十几年的发展,平衡计分卡能够逐渐有效地反映财务与非财务衡量方法之间的平衡,长期目标与短期目标之间的平衡,外部和内部的平衡,结果和过程平衡,经营业绩和管理业绩的平衡等多个方面。所以它能够反映组织综合经营状况,使业绩评价趋于平衡和完善,利于组织长期发展。
华信设计研发中心作为一个IT部门,目前在绩效考核方面也存在诸多问题,本文结合公司的远景和战略,从财务、客户、内部流程、学习与发展四个层面构建,最终改进设计出具有突破和创新意义的绩效考核制度。
关键词:平衡计分卡;战略;绩效考核;IT
ABSTRACT
Abstract: With the development of the knowledge economy, there has been an increasing awareness that intangible assets such as human resources, organizational processes, customer relations and learning growth is recognized as a strategic level of a company. The Balanced Score Card (BSC), firstly introduced in 1990s based on the evolution of western business management and in combination of corporate strategy theory, has received grate successes. The BSC was introduced in China in 1996 and achieved remarkable improvements in performance evaluation either.with the development during the last ten years, the balanced score card can gradually effectively reflect the balance between financial and non-financial measures, long-term goals and short-term goals, the external and internal, the results and process, the business performance and management performance, etc. So the balanced score card can reflect the status of organizing comprehensive management and lead to the balance and improvement of the performance evaluation for the long-term development of the organization.
Taking the IT department in Huaxin Consulting Co. Ltd. as an example, this study proposed an improved and novel BSC-based performance evaluation system in consideration of the company’s vision and strategy, which was built on factors including finance, customer, internal processes, and learning and development.
Keywords: Balanced score card; Strategy; Performance evaluation; IT.
目 录
摘 要
Abstract
四、华信研发中心基于平衡计分卡的绩效考核体系设计··· 10
(一)实施基于平衡计分卡绩效考核体系的必要性和可行性·· 10
五、华信设计研发中心基于平衡计分卡的绩效考核体系实施保障··· 17