平衡计分卡在TCL绩效管理中的运用研究摘要于20世纪90年代初兴起的平衡计分卡，是一种绩效权衡的战略管理工具。平衡计分卡是从财务、客户、内部运作、学习和成长四个角度，将企业战略作为经营指标和目标价值的一种绩效管理体系。平衡计分卡方法冲破了传统的只重视财务指标的绩效管理方法。引进平衡计分卡促进了企业战略与远景目标的达成，在绩效管理中发挥了相当大的作用。本研究回顾了平衡计分卡的发展历程，从分析TCL的绩效管理系统出发，说明平衡计分卡在企业中施展的重要作用。本文提出相干建议，为促进各企业对平衡计分卡的使用并进一步推广以提高绩效管理。关键词：平衡计分卡TCL绩效管理ResearchontheapplicationofbalancedscorecardinTCLperformancemanagementAbstractThebalancedscorecard,whichoriginatedintheearly1990s,isatoolformeasuringperformance.Thebalancedscorecardisbasedonfourperspectives:finance,customer,internaloperation,learningandgrowth.ThebalancedScorecardmethodbreaksthetraditionalperformancemanagementmethodwhichonlypaysattentiontothefinancialindex.Theintroductionofbalancedscorecardpromotestheachievementofenterprisestrategyandlong-termgoalandplaysasignificantroleinperformancemanagement.ThisstudyreviewsthehistoryofbalancedscorecardandanalyzestheperformancemanagementsystemofTCL.Thispaperputsforwardsomesuggestionsinordertopromotetheapplicationofbalancedscorecardinenterprisesandperfecttheperformancemanagementsystem.Keywords:BalancedScorecardTCLperformancemanagement目录一、前言..................................................................1二、平衡计分卡概述........................................................1（一）平衡计分卡的起源与发展..............................................1（二）平衡计分卡的重要性..................................................1三、平衡计分卡的应用......................................................2（一）应用平衡计分卡成功案例..............................................2（二）应用平衡计分卡失败案例..............................................2（三）平衡记分卡应用现状..................................................3四、TCL的绩效管理状况与问题分析...........................................4（一）TCL绩效考核.........................................................41.绩效考核流程............................................................42.绩效考核方法............................................................4（二）平衡记分卡在TCL绩效管理中的运用....................................51.绩效考核具体实施........................................................52.绩效考核结果............................................................6（三）制约平衡计分卡有效运用的关键........................................6（四）平衡计分卡在TCL公司绩效管理中的效果评价............................6五、结论与展望............................................................7（一）研究结论............................................................71.推进平衡计分卡“本土化”................................................72.正确制定平衡计分卡绩效指标..............................................73.避免思想误区............................................................7（二）研究不足............................................................8（三）研究展望............................................................8六、结语..................................................................9参考文献.................................................................10致谢................................
