基于系統動力學的平衡計分卡理論及其應用

魏　玲　張鐵柱　高　樂

摘要:當今時代急劇變化的外部環境對企業的績效管理水平提出了新的要求,傳統的績效管理方法已經不能滿足企業的需要。平衡計分卡作為一種重要的戰略績效管理方法,一經提出就受到了廣泛的關注和應用,但是平衡計分卡自身也存在動態復雜性不足等理論缺陷。在分析平衡計分卡和系統動力學兩者關系的基礎上,給出兩者相結合的實施步驟,為戰略績效管理提供決策支持。

關鍵詞:平衡計分卡;系統動力學;績效管理;動態復雜性

中圖分類號:F019.1文獻標識碼:A

Study on the Balanced Scorecard′s Improvement Based on System Dynamics

WEI Ling1, ZHANG Tie-zhu2,GAO Le1

(1.School of Management, Harbin University of Science and Technology, Harbin 150080,

China;2. Institute of Management Science and Engineering, Zhejiang Gongshang

University, Hangzhou 310018, China)

Abstract:The rapidly changing external environment at current time has made new demands for enterprises′ performance management. The traditional methods of performance management can not meet the enterprises′ needs any more. As a strategic performance management methodology, once the Balanced Scorecard was proposed, immediately received widely attention and application. But Balanced Scorecard also has inadequacy of the dynamic complex in theory, and System Dynamics is good at solving such problems. Based on the relationship analysis of the Balanced Scorecard and System Dynamics, propose implementation steps. Though implementing in an enterprise, provide strategy performance management decision support for enterprise.

Key words:balanced scorecard;system dynamics;performance management;dynamic complex

平衡計分卡作為一種重要的戰略績效管理工具,它引進了三個方面的非財務評價指標,彌補了傳統績效評價偏重財務指標的不足,并站在戰略的角度,抓住企業成功的關鍵要素,成為企業制定戰略、實施戰略、進行績效評價的有力工具。但是,平衡計分卡四個層面之間是簡單的線性因果關系,而企業經營活動是一個動態復雜的過程,各策略目標之間具有非線性、因果反饋、時間延遲的特性,而這些特性正是平衡計分卡所缺少的。由于平衡計分卡沒有考慮到企業的動態復雜性,一些企業在引進平衡計分卡后并沒有達到預期的實施效果。因此平衡計分卡的動態性不足問題亟需改進以促進其實施效果。

平衡計分卡若要有效地將戰略展開成各維度,甚至每個員工的目標與指標,關鍵在于必須理清這些指標間的因果關系。在實際操作中,平衡計分卡只提供了架構,卻無建立因果關系的方法。……