基于DEMATEL的制造业企业动态平衡计分卡的应用研究
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摘要
现代企业急剧变化的竞争环境对企业的绩效管理水平提出了更高的要求,企业要想适应竞争激烈的全球化市场环境,有必要建立一套全面反映企业绩效的动态绩效管理系统。科学的绩效评价以及改进体系对于促进企业的健康发展有着重要的指导意义。传统的绩效管理工具只重视财务指标的观点在知识经济时代已经显得不合时宜,为了弥补传统绩效评价只偏重财务指标的不足,平衡计分卡引进了三个方面的非财务评价指标来更加系统全面地评价企业的绩效水平。
在平衡计分卡普遍流行的同时,也有人对其理论提出了质疑。首先平衡计分卡中各个指标之间并不独立,采用加权的方法处理绩效评价指标值并不科学,因而无法准确评价企业的绩效水平;其次策略地图和平衡计分卡中的单向线性的因果关系无法准确描述企业复杂的经营活动,造成管理者线性思考进而引起短视行为;再次,当内外部环境变化,需要对已有的战略目标和指标进行修改时,平衡计分卡由于缺乏动态性难以及时调整以适应新环境。因此,有必要针对平衡计分卡的理论缺陷进行改进,建立一个能够准确描述出指标之间的因果关系,动态反映企业的复杂经营活动策略绩效管理工具。
本文首先从共性和互补性两方面分析了平衡计分卡和系统动力学相结合的可行性。利用决策实验室分析法来确定平衡计分卡中指标间的因果关系,并应用系统动力学方法来帮助解决平衡计分卡因果关系中的反馈性、时间延迟和非线性关系等问题,建立基于决策实验室分析法的动态平衡计分卡,并给出具体实施步骤。针对当前我国制造业企业绩效管理中的不足,将所提出的动态战略绩效管理方法应用于东北老工业基地的制造业企业中,并进行较为全面的实证研究。为企业发展战略提供理论指导与策略支持,对完善企业绩效管理具有一定应用价值和现实意义。
The rapid changing competitive environment of modern business has put forward a claim to their performance levels. To adapt the fierce competition of globalization, it is necessary for the enterprises to build up a suit of dynamic performance management system reflecting the performance thoroughly. Scientific evaluation and system improvement have important guiding significance to promote enterprises developing in a healthy way. The opinion of traditional performance management tools only puts emphasis on the financial indicators, which has become outdated at the time the knowledge-based economy. To make up the deficiency, the Balanced Scorecard (BSC) has introduced three perspectives non-financial indicators to evaluate the performance more systematically.
Though in the popularity, the restricted theory in the BSC is also questioned. Firstly the various indicators are in non-independence relationships. Using a weighted approach on performance evaluation indictors is not scientific, consequently hardly can the level of enterprise performance be evaluated accurately; secondly, since the strategy map and the linear one-way causal relationship of BSC can hardly depict the complexity of the business activities of enterprises, the short-sighted managers’thinking in the linear behavior is caused; what’s more, while internal and external environment changing, the currently strategic objectives and indicators needing modifying, the BSC can hardly make timely adjustments to adapt to the new environment lacking of dynamic character. Therefore, it is necessary for the BSC to improve the theory of defects, to build up a causal relationship accurately described, which is a strategic performance management tool reflecting the complexity of dynamic business activities.
In this paper, the possibility of BSC and SD combination is analyzed in both Commonality and complementarily. This research uses Decision-making Trial and Evaluation Laboratory (DEMATEL) to define the causal relationship among indicators. The feedback, time delay and non-linear problems within the BSC can be solved through the approaches of SD. Meanwhile the DBSC can be built up based on the DEMATEL and give the specific implement steps. In view of the defects of the performance management in manufacturing enterprises, an approach of dynamic performance management is put forward for manufacturing enterprises in the northeast of China and comprehensive empirical study is done, which provides theoretical guides and strategy support. That is of great value and realistic meaning for the improvement of the enterprise performance management.
在平衡计分卡普遍流行的同时,也有人对其理论提出了质疑。首先平衡计分卡中各个指标之间并不独立,采用加权的方法处理绩效评价指标值并不科学,因而无法准确评价企业的绩效水平;其次策略地图和平衡计分卡中的单向线性的因果关系无法准确描述企业复杂的经营活动,造成管理者线性思考进而引起短视行为;再次,当内外部环境变化,需要对已有的战略目标和指标进行修改时,平衡计分卡由于缺乏动态性难以及时调整以适应新环境。因此,有必要针对平衡计分卡的理论缺陷进行改进,建立一个能够准确描述出指标之间的因果关系,动态反映企业的复杂经营活动策略绩效管理工具。
本文首先从共性和互补性两方面分析了平衡计分卡和系统动力学相结合的可行性。利用决策实验室分析法来确定平衡计分卡中指标间的因果关系,并应用系统动力学方法来帮助解决平衡计分卡因果关系中的反馈性、时间延迟和非线性关系等问题,建立基于决策实验室分析法的动态平衡计分卡,并给出具体实施步骤。针对当前我国制造业企业绩效管理中的不足,将所提出的动态战略绩效管理方法应用于东北老工业基地的制造业企业中,并进行较为全面的实证研究。为企业发展战略提供理论指导与策略支持,对完善企业绩效管理具有一定应用价值和现实意义。
The rapid changing competitive environment of modern business has put forward a claim to their performance levels. To adapt the fierce competition of globalization, it is necessary for the enterprises to build up a suit of dynamic performance management system reflecting the performance thoroughly. Scientific evaluation and system improvement have important guiding significance to promote enterprises developing in a healthy way. The opinion of traditional performance management tools only puts emphasis on the financial indicators, which has become outdated at the time the knowledge-based economy. To make up the deficiency, the Balanced Scorecard (BSC) has introduced three perspectives non-financial indicators to evaluate the performance more systematically.
Though in the popularity, the restricted theory in the BSC is also questioned. Firstly the various indicators are in non-independence relationships. Using a weighted approach on performance evaluation indictors is not scientific, consequently hardly can the level of enterprise performance be evaluated accurately; secondly, since the strategy map and the linear one-way causal relationship of BSC can hardly depict the complexity of the business activities of enterprises, the short-sighted managers’thinking in the linear behavior is caused; what’s more, while internal and external environment changing, the currently strategic objectives and indicators needing modifying, the BSC can hardly make timely adjustments to adapt to the new environment lacking of dynamic character. Therefore, it is necessary for the BSC to improve the theory of defects, to build up a causal relationship accurately described, which is a strategic performance management tool reflecting the complexity of dynamic business activities.
In this paper, the possibility of BSC and SD combination is analyzed in both Commonality and complementarily. This research uses Decision-making Trial and Evaluation Laboratory (DEMATEL) to define the causal relationship among indicators. The feedback, time delay and non-linear problems within the BSC can be solved through the approaches of SD. Meanwhile the DBSC can be built up based on the DEMATEL and give the specific implement steps. In view of the defects of the performance management in manufacturing enterprises, an approach of dynamic performance management is put forward for manufacturing enterprises in the northeast of China and comprehensive empirical study is done, which provides theoretical guides and strategy support. That is of great value and realistic meaning for the improvement of the enterprise performance management.
引文
[1] KAPLAN R S, NORTON D P. The balanced scorecard-measures that drive performance [J].Harvard Business Review, 1992, (1):71-79.
[2] KAPLAN R S, NORTON D P. Using the balanced scorecard as a strategic management system [J]. Harvard Business Review, 1996, 74(5):75-85.
[3] CHOW C W, HADDAD K M, WILLIAMS J E. Applying the balanced scorecard to small companies [J]. Management Accounting, 1997, 79(2):17-27.
[4] ATKINSON J H, WATERHOUSE R B. Approach to strategic performance measurement [J].Sloan Management Review, 1997, 38(3):25-27.
[5] OTLEY D. Performance management: a framework for management control system research management [J]. Accounting Research, 1999, 109(4):363-382.
[6] MOORAJ S, OYON D, HOSTETTLER D. The balanced scorecard: a necessary good or an unnecessary evil [J].European Measurement Journal, 1999, 17:481-489.
[7] NORRTKLIT H. The balance on the balanced scorecard-a critical analysis of some of its assumptions [J].Management Accounting Research, 2000, 11:65-88.
[8] TODD D, PALMER E. Development and design of a dynamics scorecard in local government [J]. 2000. www.synergia.co.nz/files/Euroma.
[9] MALMI T. Balanced scorecard in finish companies: a research note [J]. Management Accounting Research, 2001, 12(2):207-220.
[10] KASURINEN T. Exploring management accounting change: the case of balanced scorecard implementation [J].Management Accounting Research. 2002, 13:323-343.
[11]余景选,陈忠宝.平衡计分卡应用初探[J].嘉兴学院学报,2001,13(4):51-57.
[12]高荣祥,陈礼军.邯钢经验对平衡计分卡在我国应用的借鉴[J].东北财经大学学报,2003,(2):45-47.
[13] DAVIS S, ALBRIGHT T. An investigation of the effect of balanced scorecardimplementation on financial performance [J]. Management Accounting Research, 2004, 15:135-153.
[14] KAPLAN R S, NORTON D P. Strategy maps–converting intangible assets into tangible outcomes [M]. Boston, MA: Harvard Business School Press, 2004.
[15] KAPLAN R S, NORTON D P. The strategy focused organization [M]. Boston, Massachusetts: Harvard Business School Press, 2000.
[16] WOLSTENHOLME E. Balanced strategies for balanced scorecards: the role of system dynamics in supporting balanced score cards and value based management[C]. The 16th International System Dynamics Conference, Quebec, Canada, 1998.
[17] SLOPER, P, LINARD K T, PATERSON D. Towards a dynamic feedback framework for public sector performance management[C]. The 17th International System Dynamics Conference, Wellington, New Zealand, 1999.
[18] ROY S, ROY J. Balanced scorecard in a dynamic environment[C]. Proceeding of 2000 International System Dynamics Conference, Bergen, Norway, 2000.
[19] AKKERMANS H, OORSCHOT K. Developing a balanced scorecard with system dynamics[C]. Proceeding of 2002 International System Dynamics Conference, Palermo, Italy, 2002.
[20] SCHOENEBORN F. Linking balanced scorecard to system dynamics[C]. Proceeding of 2003 International System Dynamics Conference,New York, USA, 2003.
[21]颜志刚.平衡计分卡存在的问题及改进对策[J].会计月刊,2003:49.
[22] RICHMOND B. A new language for leveraging scorecard-driven learning [R]. Reprint from Balanced Scorecard Report, 2001, 3(1):22-30.
[23] RYDZAK F, MAGNUSZEWSKI P, PIETRUSZEWSKI P, etc. Teaching the dynamic balanced scorecard[C]. Proceedings of 22nd International Conference, System Dynamics Society, 2004.
[24] CARMINE Y, MONTEMAGGIORE G B. Building "dynamic" balanced scorecards to enhance strategy design and planning in public utilities: key-findings from a project in a city water company [J].Revista de dinámica de sistemas, 2006, 2(2):3-35.
[25]任玉珑,徐富平,黄磊.基于系统动力学的平衡记分卡战略管理研究[J].科技管理研究,2007,(12):162-164.
[26] FONTELA E, GABUS A.“DEMATEL, innovative methods”.“Structural analysis of the world problematique (methods)”[R]. Battle Geneva Research Institute, 1974. Rep.No. 2.
[27] WARFIELD J N. Societal systems– planning, policy and complexity. New York Wiley, 1976.
[28] TAMURA H. Large Scale Systems– Modeling, Control and Decision Making [J]. The Journal of Commerce and Economics, 1986, 40(1):24-43.
[29]王旭.基于DEMATEL方法的科技型企业创生环境影响因素分析[J].工业技术经济,2008, 27(6) :134-138.
[30]周永广,王微波,陈怡平.黄山市旅游发展阻力的问题构造[J].浙江大学学报,2004,(3):354-360.
[31] TAMURA H, AKAZAWA K. Structural Modeling and Systems Analysis of Uneasy Factors for Realizing Safe, Secure and Reliable Society [J]. Journal of Telecommunications and Information Technology, 2005, 23(2):46-50.
[32] CHIU Y J, CHEN H C, TZENG G H, etc. Marketing strategy based on customer behavior for the LCD - TV [J]. International Journal of Management and Decision Making, 2006, 7(2):5-6.
[33] WU W W, LEE Y T. Developing global managers’competencies using the fuzzy DEMATEL method [J]. Expert systems with applications, 2007, 32(2):499-507.
[34]李洪伟,杨印生.基于DEMATEL方法的地面仿生机械绿色属性影响因素分析[J].吉林大学学报,2006,36(2):274-278.
[35]黄景文,丁永生.信息安全风险因素的DEMATEL识别[J].情报杂志,2007,(9):65-67.
[36]章玲,周德群.基于DEMATEL方法的国防科技工业企业创新能力影响因素分析[J].科技进步与对策,2008,25(1):60-62.
[37]张孝义,杨印生.对转基因作物的社会认知及政策取向研究[D].吉林:吉林大学,2008:45-47.
[38]伏亚和,许玉林.绩效管理[M].上海:复旦大学出版社,2003:283-291.
[39]毕意文,孙永玲.平衡计分卡中国战略实践[M].北京:机械工业出版社,2003:39-46.
[40] KAPLAN R S, NORTON D P. Linking the balanced scorecard to strategy. California Management Review, 1996, 39(1):53-79.
[41] FORRESTER J W. Industrial dynamics [M].Cambridge Mass, The MIT Press, 1961:18-20.
[42]王其藩.高级系统动力学[M].北京:清华大学出版社,1995:2-6.
[2] KAPLAN R S, NORTON D P. Using the balanced scorecard as a strategic management system [J]. Harvard Business Review, 1996, 74(5):75-85.
[3] CHOW C W, HADDAD K M, WILLIAMS J E. Applying the balanced scorecard to small companies [J]. Management Accounting, 1997, 79(2):17-27.
[4] ATKINSON J H, WATERHOUSE R B. Approach to strategic performance measurement [J].Sloan Management Review, 1997, 38(3):25-27.
[5] OTLEY D. Performance management: a framework for management control system research management [J]. Accounting Research, 1999, 109(4):363-382.
[6] MOORAJ S, OYON D, HOSTETTLER D. The balanced scorecard: a necessary good or an unnecessary evil [J].European Measurement Journal, 1999, 17:481-489.
[7] NORRTKLIT H. The balance on the balanced scorecard-a critical analysis of some of its assumptions [J].Management Accounting Research, 2000, 11:65-88.
[8] TODD D, PALMER E. Development and design of a dynamics scorecard in local government [J]. 2000. www.synergia.co.nz/files/Euroma.
[9] MALMI T. Balanced scorecard in finish companies: a research note [J]. Management Accounting Research, 2001, 12(2):207-220.
[10] KASURINEN T. Exploring management accounting change: the case of balanced scorecard implementation [J].Management Accounting Research. 2002, 13:323-343.
[11]余景选,陈忠宝.平衡计分卡应用初探[J].嘉兴学院学报,2001,13(4):51-57.
[12]高荣祥,陈礼军.邯钢经验对平衡计分卡在我国应用的借鉴[J].东北财经大学学报,2003,(2):45-47.
[13] DAVIS S, ALBRIGHT T. An investigation of the effect of balanced scorecardimplementation on financial performance [J]. Management Accounting Research, 2004, 15:135-153.
[14] KAPLAN R S, NORTON D P. Strategy maps–converting intangible assets into tangible outcomes [M]. Boston, MA: Harvard Business School Press, 2004.
[15] KAPLAN R S, NORTON D P. The strategy focused organization [M]. Boston, Massachusetts: Harvard Business School Press, 2000.
[16] WOLSTENHOLME E. Balanced strategies for balanced scorecards: the role of system dynamics in supporting balanced score cards and value based management[C]. The 16th International System Dynamics Conference, Quebec, Canada, 1998.
[17] SLOPER, P, LINARD K T, PATERSON D. Towards a dynamic feedback framework for public sector performance management[C]. The 17th International System Dynamics Conference, Wellington, New Zealand, 1999.
[18] ROY S, ROY J. Balanced scorecard in a dynamic environment[C]. Proceeding of 2000 International System Dynamics Conference, Bergen, Norway, 2000.
[19] AKKERMANS H, OORSCHOT K. Developing a balanced scorecard with system dynamics[C]. Proceeding of 2002 International System Dynamics Conference, Palermo, Italy, 2002.
[20] SCHOENEBORN F. Linking balanced scorecard to system dynamics[C]. Proceeding of 2003 International System Dynamics Conference,New York, USA, 2003.
[21]颜志刚.平衡计分卡存在的问题及改进对策[J].会计月刊,2003:49.
[22] RICHMOND B. A new language for leveraging scorecard-driven learning [R]. Reprint from Balanced Scorecard Report, 2001, 3(1):22-30.
[23] RYDZAK F, MAGNUSZEWSKI P, PIETRUSZEWSKI P, etc. Teaching the dynamic balanced scorecard[C]. Proceedings of 22nd International Conference, System Dynamics Society, 2004.
[24] CARMINE Y, MONTEMAGGIORE G B. Building "dynamic" balanced scorecards to enhance strategy design and planning in public utilities: key-findings from a project in a city water company [J].Revista de dinámica de sistemas, 2006, 2(2):3-35.
[25]任玉珑,徐富平,黄磊.基于系统动力学的平衡记分卡战略管理研究[J].科技管理研究,2007,(12):162-164.
[26] FONTELA E, GABUS A.“DEMATEL, innovative methods”.“Structural analysis of the world problematique (methods)”[R]. Battle Geneva Research Institute, 1974. Rep.No. 2.
[27] WARFIELD J N. Societal systems– planning, policy and complexity. New York Wiley, 1976.
[28] TAMURA H. Large Scale Systems– Modeling, Control and Decision Making [J]. The Journal of Commerce and Economics, 1986, 40(1):24-43.
[29]王旭.基于DEMATEL方法的科技型企业创生环境影响因素分析[J].工业技术经济,2008, 27(6) :134-138.
[30]周永广,王微波,陈怡平.黄山市旅游发展阻力的问题构造[J].浙江大学学报,2004,(3):354-360.
[31] TAMURA H, AKAZAWA K. Structural Modeling and Systems Analysis of Uneasy Factors for Realizing Safe, Secure and Reliable Society [J]. Journal of Telecommunications and Information Technology, 2005, 23(2):46-50.
[32] CHIU Y J, CHEN H C, TZENG G H, etc. Marketing strategy based on customer behavior for the LCD - TV [J]. International Journal of Management and Decision Making, 2006, 7(2):5-6.
[33] WU W W, LEE Y T. Developing global managers’competencies using the fuzzy DEMATEL method [J]. Expert systems with applications, 2007, 32(2):499-507.
[34]李洪伟,杨印生.基于DEMATEL方法的地面仿生机械绿色属性影响因素分析[J].吉林大学学报,2006,36(2):274-278.
[35]黄景文,丁永生.信息安全风险因素的DEMATEL识别[J].情报杂志,2007,(9):65-67.
[36]章玲,周德群.基于DEMATEL方法的国防科技工业企业创新能力影响因素分析[J].科技进步与对策,2008,25(1):60-62.
[37]张孝义,杨印生.对转基因作物的社会认知及政策取向研究[D].吉林:吉林大学,2008:45-47.
[38]伏亚和,许玉林.绩效管理[M].上海:复旦大学出版社,2003:283-291.
[39]毕意文,孙永玲.平衡计分卡中国战略实践[M].北京:机械工业出版社,2003:39-46.
[40] KAPLAN R S, NORTON D P. Linking the balanced scorecard to strategy. California Management Review, 1996, 39(1):53-79.
[41] FORRESTER J W. Industrial dynamics [M].Cambridge Mass, The MIT Press, 1961:18-20.
[42]王其藩.高级系统动力学[M].北京:清华大学出版社,1995:2-6.