平衡计分卡在S公司战略管理中的应用
|
摘要
近几年,平衡计分卡作为最有影响力的管理学说,在西方发达国家企业,作为战略管理工具应用的效果,越来越显著。在亚洲也受到了越来越多的关注,在我国平衡计分卡作为战略管理工具的应用,还处于起步阶段。为了能给处于成长中的中国房地产企业在战略管理上提供一种可借鉴的模式,本文从平衡计分卡具有的战略管理功能的理论内涵出发,通过顺驰集团公司(以下简称S公司)构建聚焦战略管理体系的实例研究,对平衡计分卡作为企业战略管理工具进行了针对性的探讨。
本文首先从平衡计分卡的发展史出发,分析了平衡计分卡的描述战略、测量战略、管理战略的功能。系统总结了平衡计分卡的战略管理的理论内涵。通过介绍S公司的发展史、组织架构、内外部环境分析,导出了S公司的战略。以平衡计分卡在S公司构建聚焦战略管理体系的应用,研究了平衡计分卡的战略管理功能。提出了通过描述和测量战略把战略翻译成可操作的语言的方法;抓主要矛盾的主要方面,聚焦战略,指出了如何确定战略主题并用战略主题进行管理;明确了管理战略的六个关键原则。最后是针对S公司应用平衡计分卡实例的思考。本文指出平衡计分卡的系统性、综合性、关键性、逻辑性、动态性、可持续性确定了它是企业战略执行最有力的管理工具;无形资产是企业能力的根本;平衡计分卡作为企业战略管理的理论同其他管理理论并不矛盾;平衡计分卡是战略调整和制定的依据。
The balanced scorecard (BSC) is recommended as one of the most influential ideas and has been drawing more and more attention as strategic managing tool in its applying effect in western developed countries in recent years. However, its application in China still stays in a primary phase. Regarding to provide a reference model for growing China Real Estate in strategic management, this thesis is focused on BSC’s theoretical senses in strategic management function. Upon the basis of the current implementation of SUNCO Bloc’s (S) constructing focusing strategic management system, it further discusses the way of BCS approach in enterprise strategic management tool through a detail analysis.
This thesis firstly begins with an introduction to the developing history of BSC, followed by the analysis on the function of description strategic, survey strategic and management strategic. It summarizes BSC’s theoretical senses in strategic management. It educes S’s strategic through its developing history, organ construction and analysis of inner and outsider circumstances. Set up research on the basis of BSC’s application of constructing focusing strategic management system, and study the function of BSC’s strategic management. It gives us the method to translating strategic into operation by description strategic and survey strategic; seizing the key point of main contradiction, focusing on strategic, and points out how to make sure strategic body in order to manage through this strategic; knows of strategic management’s six pieces of key principle. The last part is aimed to lead readers to think about one real BSC application case. It reminds that the balance of BSC has the characteristics of systematic comprehension, critics, key, logics, dynamics and continuance development, which is the most effective manage tool of enterprises, immaterial capital could show the real ability of the enterprise; BSC as the theory of strategic management is being implemented with other theories, therefore BSC is the basis to rearrange and settle the strategy.
本文首先从平衡计分卡的发展史出发,分析了平衡计分卡的描述战略、测量战略、管理战略的功能。系统总结了平衡计分卡的战略管理的理论内涵。通过介绍S公司的发展史、组织架构、内外部环境分析,导出了S公司的战略。以平衡计分卡在S公司构建聚焦战略管理体系的应用,研究了平衡计分卡的战略管理功能。提出了通过描述和测量战略把战略翻译成可操作的语言的方法;抓主要矛盾的主要方面,聚焦战略,指出了如何确定战略主题并用战略主题进行管理;明确了管理战略的六个关键原则。最后是针对S公司应用平衡计分卡实例的思考。本文指出平衡计分卡的系统性、综合性、关键性、逻辑性、动态性、可持续性确定了它是企业战略执行最有力的管理工具;无形资产是企业能力的根本;平衡计分卡作为企业战略管理的理论同其他管理理论并不矛盾;平衡计分卡是战略调整和制定的依据。
The balanced scorecard (BSC) is recommended as one of the most influential ideas and has been drawing more and more attention as strategic managing tool in its applying effect in western developed countries in recent years. However, its application in China still stays in a primary phase. Regarding to provide a reference model for growing China Real Estate in strategic management, this thesis is focused on BSC’s theoretical senses in strategic management function. Upon the basis of the current implementation of SUNCO Bloc’s (S) constructing focusing strategic management system, it further discusses the way of BCS approach in enterprise strategic management tool through a detail analysis.
This thesis firstly begins with an introduction to the developing history of BSC, followed by the analysis on the function of description strategic, survey strategic and management strategic. It summarizes BSC’s theoretical senses in strategic management. It educes S’s strategic through its developing history, organ construction and analysis of inner and outsider circumstances. Set up research on the basis of BSC’s application of constructing focusing strategic management system, and study the function of BSC’s strategic management. It gives us the method to translating strategic into operation by description strategic and survey strategic; seizing the key point of main contradiction, focusing on strategic, and points out how to make sure strategic body in order to manage through this strategic; knows of strategic management’s six pieces of key principle. The last part is aimed to lead readers to think about one real BSC application case. It reminds that the balance of BSC has the characteristics of systematic comprehension, critics, key, logics, dynamics and continuance development, which is the most effective manage tool of enterprises, immaterial capital could show the real ability of the enterprise; BSC as the theory of strategic management is being implemented with other theories, therefore BSC is the basis to rearrange and settle the strategy.
引文
[1] Robert S. Kaplan and David P. Norton, The Balanced Scorecard, Boston: Harvard Business School Press,1996:vii-xi.
[2] R. S. Kaplan,Analog Devices,The Half-Life Metric,Harvard Business School Case,1990
[3] Robert S. Kaplan and David P. Norton, Putting the Balanced Scorecard to Work, Boston: Harvard Business Review,1993
[4] Robert S. Kaplan and David P. Norton,Using the Balanced Scorecard as a Strategic Management System, Harvard Business Review,1996
[5] Robert S. Kaplan and David P. Norton, The Balanced Scorecard, Boston: Harvard Business School Press,1996
[6] Robert S. Kaplan and David P. Norton,The Strategy-Focused Organization, Boston:Harvard Business School Press,2001:viii
[7] Paul R.Niven, Balanced Scorecard Step-By-Step,New York:John Wiley,2002
[8] Gemma Townley ,“Vague management-speak dooms business strategies”,Financial Management,London:Feb2001
[9] Robert S. Kaplan and David P. Norton, Strategy Maps:Coverting Intangible Assets Into Tangible Outcomes, Boston:Harvard Business School Press,2003
[10] Ram Charan and Geoffery Colvin ,Why CEOs fail,Fortune,1999,139:68-78
[11] Richad B. Chase,Nicholas J. Aquilano,F.Robert Jacobs,Operations Management for Competitive Advantage(9th edition),McGraw-Hill Company ,2001
[12] 毕意文(美),孙永玲,平衡计分卡中国战略实践,北京:机械工业出版社,2003
[13] 杨东龙,战略执行——平衡计分卡的设计和实践,北京:中国社会科学出版社,2003
[14] 林俊杰,平衡计分卡导向战略管理,北京:华夏出版社,2003
[15] 徐佳宾,企业战略管理,北京:经济管理出版社,2004
[16] 郑爱敏,解读顺驰,北京:当代中国出版社,2004
[17] 顾云昌,中国房地产市场年鉴,北京:中国计划出版社,2003
[18] 王璞,营销管理咨询实务,北京:中信出版社,2003
[19] 房地产法规,中国房地产法规文库,www.ccpan.com
[20] 傅崇兰,中国城市发展问题报告,北京:中国社会科学出版社,2003
[21] 北京国际城市发展研究院,中国城市蓝皮书,北京:中国时代经济出版社,2003
[22] 统计年鉴编写组,2001 中国统计年鉴,北京:中国统计出版社,2002
[23] 统计年鉴编写组,2004 中国统计年鉴,北京:中国统计出版社,2005
[24] 崔健华,房地产经济论,北京:经济科学出版社,2003
[25] 2002 城镇房屋概况统计公报,中国住宅与房地产信息网
[26] 谢家瑾,当前房地产市场运行情况及发展对策,武汉房地产,2003(2/3),13-14
[27] 黄志超,叶建辉,房地产企业未来的竞争发展,中国房地产信息,2002(2),32-34
[28] 徐立中,我国房地产的发展趋势和经营取向,金融论坛,2002(9),15-35
[29] 钱民强,入世后房地产业面临的机遇和挑战,住宅科技,2002(2),17-19 [30 丁烈云,房地产开发,北京:中国建筑工业出版社,1999,32-33
[31] 陈长生,我国房地产业现状及发展趋势分析,安徽建筑,2002(1),25-26
[32] 殷清芳,中国房地产业现状及发展对策,工会论坛,2002(8),22-24
[33] 刘力,严涛,中国住宅地产大趋势,房地产世界,2005(1-2),82-96
[34] 约翰·凯斯勒(美)著,朱辉译,世界上最伟大的管理方法,天津:天津科学技术出版社,2004
[35] 李楠,平衡计分卡在民营企业中的应用,中外企业家,2004(10),60-64
[36] 魏世振,吴正刚,陈传明,利用平衡计分卡加强企业的执行力,现代管理科学,2005(4),8-10
[37] 朱若霞,王宗军,平衡计分卡在战略管理中的应用,统计与决策 2002(12),60-61
[38] 刘俊勇,孙薇,战略地图——平衡计分卡的持续之旅,新理财,2005(1),32-52
[39] Joan Magretta,Nan Stone,What Management Is,The Sagalyn Literary Agency,2002
[40] 孙伟,张大卫,战略地图——无形资产管理线路图,中国企业家,2004(6),122-124
[41] Robert S. Kaplan and David P. Norton,“Leading Change with The Balanced Scorecard”
[42] 张云鹏,孙剑平,战略地图的制定与实施,商业时代,2005(12)29
[43] 杨小舟,用平衡计分卡统率中国企业的战略执行,新理财,2005(4),28-31
[44] 胡汉辉,战略管理与平衡计分卡,国际金融报,2004 05 14
[45] 毛旦霞,周媛,谈沟通平衡计分卡与战略管理,现代管理科学,2004(4),78-79
[46] 宋国强,浅谈平衡计分卡在企业战略管理中的平衡作用,河南商业高等专科学校学报,2004,17(2)29-31
[47] 蒋蓓 平衡计分卡在实践中的应用,价值工程,2004(2),74-78
[48] 罗伟良,韩卫党,平衡计分卡与战略性人力资源管理,人才瞭望,2003(9),12-13
[49] 马介强,平衡计分卡企业集团战略管理的利器,企业管理,2004(6),33-34
[50] 张子刚,程志勇,平衡计分卡在战略管理中的应用研究,科技管理研究,2005(1),125-129
[51] 张双才,王桂巧,基于平衡计分卡的企业战略管理框架,河北经贸大学学报,2004(1),vol.25,89-92
[52] 黄惠琴,基于平衡计分卡的战略沟通,特区经济,2005(1),245-246
[53] 张悦玫,栾庆伟,基于平衡计分卡的战略实施框架研究,中国软科学,2003(2),86-90
[54] 韩瑞鹏,充分体现企业价值,促进企业长足发展,内蒙古统计,2004(1),47-48
[55] 财政部企业司,企业全面预算管理的理论与案例,北京:经济科学出版社,2004
[56] 罗杰·法米萨诺(美),战略管理,北京:机械工业出版社,2005
[57] 叶生,陈育辉,第三种管理模式,北京:机械工业出版社,2005
[58] 谌新民,人力资源管理,北京:中央编译出版社,2004
[59] 布莱克 J.S.,格里格森 H.B.,领导战略变革,北京:机械工业出版社,2004
[60] 凤陶,领导变革:挑战知识经济时代的经营困境,北京:地震出版社,2004
[2] R. S. Kaplan,Analog Devices,The Half-Life Metric,Harvard Business School Case,1990
[3] Robert S. Kaplan and David P. Norton, Putting the Balanced Scorecard to Work, Boston: Harvard Business Review,1993
[4] Robert S. Kaplan and David P. Norton,Using the Balanced Scorecard as a Strategic Management System, Harvard Business Review,1996
[5] Robert S. Kaplan and David P. Norton, The Balanced Scorecard, Boston: Harvard Business School Press,1996
[6] Robert S. Kaplan and David P. Norton,The Strategy-Focused Organization, Boston:Harvard Business School Press,2001:viii
[7] Paul R.Niven, Balanced Scorecard Step-By-Step,New York:John Wiley,2002
[8] Gemma Townley ,“Vague management-speak dooms business strategies”,Financial Management,London:Feb2001
[9] Robert S. Kaplan and David P. Norton, Strategy Maps:Coverting Intangible Assets Into Tangible Outcomes, Boston:Harvard Business School Press,2003
[10] Ram Charan and Geoffery Colvin ,Why CEOs fail,Fortune,1999,139:68-78
[11] Richad B. Chase,Nicholas J. Aquilano,F.Robert Jacobs,Operations Management for Competitive Advantage(9th edition),McGraw-Hill Company ,2001
[12] 毕意文(美),孙永玲,平衡计分卡中国战略实践,北京:机械工业出版社,2003
[13] 杨东龙,战略执行——平衡计分卡的设计和实践,北京:中国社会科学出版社,2003
[14] 林俊杰,平衡计分卡导向战略管理,北京:华夏出版社,2003
[15] 徐佳宾,企业战略管理,北京:经济管理出版社,2004
[16] 郑爱敏,解读顺驰,北京:当代中国出版社,2004
[17] 顾云昌,中国房地产市场年鉴,北京:中国计划出版社,2003
[18] 王璞,营销管理咨询实务,北京:中信出版社,2003
[19] 房地产法规,中国房地产法规文库,www.ccpan.com
[20] 傅崇兰,中国城市发展问题报告,北京:中国社会科学出版社,2003
[21] 北京国际城市发展研究院,中国城市蓝皮书,北京:中国时代经济出版社,2003
[22] 统计年鉴编写组,2001 中国统计年鉴,北京:中国统计出版社,2002
[23] 统计年鉴编写组,2004 中国统计年鉴,北京:中国统计出版社,2005
[24] 崔健华,房地产经济论,北京:经济科学出版社,2003
[25] 2002 城镇房屋概况统计公报,中国住宅与房地产信息网
[26] 谢家瑾,当前房地产市场运行情况及发展对策,武汉房地产,2003(2/3),13-14
[27] 黄志超,叶建辉,房地产企业未来的竞争发展,中国房地产信息,2002(2),32-34
[28] 徐立中,我国房地产的发展趋势和经营取向,金融论坛,2002(9),15-35
[29] 钱民强,入世后房地产业面临的机遇和挑战,住宅科技,2002(2),17-19 [30 丁烈云,房地产开发,北京:中国建筑工业出版社,1999,32-33
[31] 陈长生,我国房地产业现状及发展趋势分析,安徽建筑,2002(1),25-26
[32] 殷清芳,中国房地产业现状及发展对策,工会论坛,2002(8),22-24
[33] 刘力,严涛,中国住宅地产大趋势,房地产世界,2005(1-2),82-96
[34] 约翰·凯斯勒(美)著,朱辉译,世界上最伟大的管理方法,天津:天津科学技术出版社,2004
[35] 李楠,平衡计分卡在民营企业中的应用,中外企业家,2004(10),60-64
[36] 魏世振,吴正刚,陈传明,利用平衡计分卡加强企业的执行力,现代管理科学,2005(4),8-10
[37] 朱若霞,王宗军,平衡计分卡在战略管理中的应用,统计与决策 2002(12),60-61
[38] 刘俊勇,孙薇,战略地图——平衡计分卡的持续之旅,新理财,2005(1),32-52
[39] Joan Magretta,Nan Stone,What Management Is,The Sagalyn Literary Agency,2002
[40] 孙伟,张大卫,战略地图——无形资产管理线路图,中国企业家,2004(6),122-124
[41] Robert S. Kaplan and David P. Norton,“Leading Change with The Balanced Scorecard”
[42] 张云鹏,孙剑平,战略地图的制定与实施,商业时代,2005(12)29
[43] 杨小舟,用平衡计分卡统率中国企业的战略执行,新理财,2005(4),28-31
[44] 胡汉辉,战略管理与平衡计分卡,国际金融报,2004 05 14
[45] 毛旦霞,周媛,谈沟通平衡计分卡与战略管理,现代管理科学,2004(4),78-79
[46] 宋国强,浅谈平衡计分卡在企业战略管理中的平衡作用,河南商业高等专科学校学报,2004,17(2)29-31
[47] 蒋蓓 平衡计分卡在实践中的应用,价值工程,2004(2),74-78
[48] 罗伟良,韩卫党,平衡计分卡与战略性人力资源管理,人才瞭望,2003(9),12-13
[49] 马介强,平衡计分卡企业集团战略管理的利器,企业管理,2004(6),33-34
[50] 张子刚,程志勇,平衡计分卡在战略管理中的应用研究,科技管理研究,2005(1),125-129
[51] 张双才,王桂巧,基于平衡计分卡的企业战略管理框架,河北经贸大学学报,2004(1),vol.25,89-92
[52] 黄惠琴,基于平衡计分卡的战略沟通,特区经济,2005(1),245-246
[53] 张悦玫,栾庆伟,基于平衡计分卡的战略实施框架研究,中国软科学,2003(2),86-90
[54] 韩瑞鹏,充分体现企业价值,促进企业长足发展,内蒙古统计,2004(1),47-48
[55] 财政部企业司,企业全面预算管理的理论与案例,北京:经济科学出版社,2004
[56] 罗杰·法米萨诺(美),战略管理,北京:机械工业出版社,2005
[57] 叶生,陈育辉,第三种管理模式,北京:机械工业出版社,2005
[58] 谌新民,人力资源管理,北京:中央编译出版社,2004
[59] 布莱克 J.S.,格里格森 H.B.,领导战略变革,北京:机械工业出版社,2004
[60] 凤陶,领导变革:挑战知识经济时代的经营困境,北京:地震出版社,2004