計分卡 的英文怎麼說
中文拼音 [jìfēnkǎ]
計分卡
英文
score cards-
The strategic management taking quot; the palance score card quot; as direction
論以平衡計分卡為導向的戰略管理Utilization of balanced score card in shenzhen state administration taxation bureau
平衡計分卡在深圳國稅系統的實踐Consequently the academic base of strategic management accounting comes from the theory of strategic management, the theory of competitive advantage and farther application of the last word in management accounting including economic idea and the theory of management. basic methods of strategic management accounting not only comprise traditional analyse means, decision making means, control means, but also comprise new methods such as activity - based costing, target cost, value chain anahce, produce life cycle cost, the balanced scorecard ( economic value added ) in field of management accountingo this thesis introduces these new methods in three aspects in detail, those are programming in prophase, contro ] of proc ess and value of achievement
正因為如此，戰略管理會計的理論基礎不僅直接源於戰略管理理論，尤其是競爭優勢論，還體現了經濟思想、管理理論的最新成果在管理會計中的應用，其基本方法既包括傳統的分析方法、決策方法、控制方法，又包括了作業成本計算、目標成本計算、企業價值鏈分析、產品壽命周期成本計算、平衡計分卡（包括經濟增加值的計算）等管理會計新方法。It is inclined to put the performance evaluation system aside since the system don ' t go down to section or individual and actually it is less related to reward system. 2. during the process of building the balanced scorecard, the important key success factors are obtaining the support from supervisor, explaining the details of the content and spirit of the balanced scorecard to the organizationstaffs, forming a cross - departments unit, gaining confidence and support of managers, tying in organization framework and human resource system, and being taken part by the whole members in the whole process
二、在平衡計分卡規劃及推衍的過程中發現，攸關平衡計分卡能否成功的重要關鍵因素有以下幾項：高階主管的支持、對組織全體成員詳細說明平衡計分卡具體的內容及精神、成立跨單位之推行小組、尋求主管級以上人員之信任與支持、組織架構與人力資源體系的配合及全員參與。Based on a general overview of firm performance assessment theories, this study makes a comparison between traditional performance measures and strategy - oriented performance measures, analyzes the existing performance measurement system of the national aviation oil companies. the thesis has a literature review of the balanced scorecard researches and applications, expounds the advantages of the balanced scorecard over traditional measurement systems in revealing the intension of firm performance, analyzing the critical factors behind firm performance and providing information support for firm strategy, documents the relationship between the balanced scorecard and firm strategy, and puts forward the idea of strategic performance. by using the data and background information from one of those national monopoly oil companies, this study a ppraises the limits of this sort of companies " performance measurement system, applies balanced scorecard method to this kind of national monopoly oil company, designs questionnaires to collect experts " opinions, colligates the opinions, selects kpis, builds experimentally the first strategy performance assessment indicator system in this kind of company, determines the indicators " parameters, uses the real corresponding data to measure the 6 business lines of this company, through comparing the assessment result with the strategic standard, a conclusion is drawn and suggestions are put forward about how to exploit the performance potential under present conditions
在對績效測評理論進行回顧的基礎上，本文研究了傳統測評指標體系與戰略導向的測評指標體系的區別，總結了中國航空油品經營企業的績效測評現狀，對平衡計分卡理論研究和應用進行了綜述，分析了平衡計分卡在揭示績效內涵和影響績效的因素、發揮績效測評的信息作用等方面的優勢，論述了平衡計分卡與企業戰略的關系，提出了戰略績效的概念，並結合某壟斷性油品經營國有企業的實際，評述了此類企業傳統績效測評指標的局限性，借鑒平衡計分卡思路，通過設計調查問卷、收集專家意見並加以綜合分析等工作，選取關鍵績效指標，探索性地建立了中國壟斷性航油經營國企的首個企業戰略績效測評指標體系，並確定了指標有關參數，對應指標的統計口徑採用經調查獲得的測評所需數據，對該企業6個業務板塊的績效進行測評，通過對比分析得出在現有條件下如何挖掘潛力的結論和建議。Yeh, s. c., wan, t. t. h., and smith m. ( 2002 ) “ subacute care in nursing homes ” journal of nursing administration. ( forthcoming ). ssci
朱文洋?葉淑娟（ 2001 ）中小型醫院經營策略與營運績效之探討?以平衡計分卡觀點分析醫務管理期刊、 2卷2期， 109 - 138頁。The balanced scorecard is better than the traditional method which focuses narrowly on financial indicators and neglets the non - financial indicators. in light of this, our attention will be focused on the study of how to put the advanced theory into practice. by adopting the balanced scorecard valuation modular, through case study, we may decide that weather the balanced scorecard is suitable for our state - owned enterprises
鑒於此，本課題研究力求以最新理論指導實踐，採用案例研究法，組織該先進管理方法在企業中實際應用實施，構建出企業平衡計分卡適用模型，通過個案的應用研究實證，分析確認平衡計分法對我國的國有企業是否確實適合的問題?以此達到課題研究的目的。Finally, author use the theory that scientific budget management and excellent performance measurement system ( pms ) are safeguard of control accounting system, and engineers budget management and pms. furthermore, author take advantage balanced scorecard ( bs ) in pms and use a mathematic model to measure it. although i tried my best to closely combine management accounting theories with our current condition, this thesis must have many shortcomings due to my theoretical level and practical experience
最後根據科學的全面預算管理和優秀的業績評價系統（ pms ）是有效實施控制會計系統的保障這一原理，重新構造了廣東電信公司的預算管理方法和pms系統，在pms系統中主要運用了平衡計分卡（ bs ） ，並給出了綜合評價指標量化的方法。Subsequently, learning organization and knowledge management theory and practice based on networks that are in the basic grade are discussed in the first place. resource, finance and marketing cooperation network are bring forward secondly, in this part, the dissertation recommend the ? balanced ? score ? card （ bsc ）, total budget management and total dimension marketing as ways of being used widely in some famous corporations like ibm and ge. later, the most important that is the core operation action of manufacturing enterprise, including “ 5s ”, lean manufacture, “ 6 ” management mode and business reengineering are go deeply into
根據系統化企業管理體系的邏輯關系，本文先對處于基礎層級的理念與技術支持體系中學習型組織和基於信息網路的知識管理體系作了較為詳盡的介紹，然後針對一般製造型企業核心業務活動的開展所必須具備的支持體系? ?人力，財務，營銷合作網路三大核心活動支持體系逐一作了說明，在這一部分，先後介紹了平衡計分卡在績效考核中的應用，財務上的全面預算管理主要內容與開展方式以及全方位營銷框架。The third and forth parts are the highlights of this paper. in these two sections, we study and design the duty of college teachers by employing the theory of objective management and balance marks ; meanwhile, a thorough research is made on the evaluation standards, criterions and proportion by adopting
第三部分和第四部分是本論文的重點，運用目標管理原理、平衡計分卡詳細分析和設計高校教師崗位職責；運用標桿基準法、歷史數據參考法、德爾菲法研究績效考評指標、考評標準及權重。Kaplan, r. s. and d. p. norton. " linking the balanced scorecard to strategy. " california management review 39, no. 1, fall 1996
連結平衡計分卡與策略， 《加州大學管理評論》第39卷，第一期， 1996年秋季。Appraisal model of project management achievements based on balanced score
基於平衡計分卡的項目管理績效評價模型研究Chapter three introduces two latest techniques for gm ' s performance evaluation system, one is the eva index which is able to evaluate the financial performance scientifically, the other is the balanced scorecard which helps to set up the strategic performance evaluation index system
第三章介紹了兩種業績評價的最新技術，一種是能對財務性業績作出科學合理評價的經濟附加價值（ eva ）指標；另一種是有助於構建戰略性業績評價指標體系的平衡計分卡。Then, how to study and imply balanced scorecard in china ' s commercial banks ? this essay explores the thoughts and methods about the problems of bsc ' s implement in china ' s commercial banks, such as application conditions, implement business unit, applied principles & procedures, the strategic business plans, the design thinking on bsc ' s indicators and the " scorecard ", and combining the bsc with economic value added & activity - based costing
本文從我國商業銀行應用平衡計分法的前提條件、組織實施單位、應用原則、應用步驟、從戰略業務規劃到指標體系和「平衡計分卡」的設計思路，以及平衡計分法與經濟附加價值、作業成本法兩種財務評價方法的結合使用等方面進行了思想和方法上的探索研究。It is illustrated by combining the abm with economic value added ( eva ) and the balanced scorecard ( bsc )
這部分以作業管理與經濟附加值（ eva ） 、平衡計分卡（ bsc ）的自然結合為例說明。Firstly, the paper retrospects the development of eso and tries to probe into the theoretical field : the explanation of it ' s definition, the conclusion of it ' s characters, the comparison of eso and other stock inspiration system, followed by the analysis of it ' s theoretical basis and incentive effect ; meanwhile, the paper probes into the realistic situations of eso in usa and china in order to seek the regulation and draw the advantages and disadvantages ; to this part, the paper takes the following four items as the main barriers to eso ' s implementation in china : the over restriction of current law system, the low efficiency of the market, the poor corporate governance structure and a lack of a reasonable performance index system, and elaborately analyze the impacts of the obstacles on eso ; after the analysis made above, the paper gets down to taking some methods to solve the problems in accordance with the characteristic of the barriers. as far as the internal defects of the mechanism are concerned, the paper begins with the scientifically design of the key components, studying the aspects of bestowal, change, loss, the executive method and the executive time. then the paper focuses on designing a performance index system which is an essential part of eso, introducing the bsc to improve the present performance index system, under the reasonable guidelines resigning it at both the levels of company ' s and employee ' s levels. finally, as regards how to perfect the outside surrounding of eso, the thesis makes some suggestion
本文首先回顧了股票期權制在國內外的發展及較為詳盡的分析了股票期權制度的相關理論：闡述了其涵義，特徵，理論基礎，激勵效應並於其他幾個較易混淆的股權激勵機製作逐一的比較，以進一步澄清人們對其的錯誤認識；同時，對股票期權制在美國和我國的現狀進行深入的實證研究，探求其內在規律，在肯定其成果時指出其不足；至此，筆者認為，我國上市公司要推行股票期權制度將主要面臨以下四類障礙：公司治理結構不完善、市場有效性差、現行法規體系不完善及缺乏客觀的業績考評指標體系，並詳細分析了各類障礙的現狀及對股票期權制的負面影響；在此基礎上，針對各類障礙的不同性質，著手探討消除這些障礙的措施：對于股票期權制內部的缺陷，本文先對各個關鍵要素進行科學設計，系統的剖析了贈與、變更、喪失、執行方式、股票來源等技術性問題，再以大量篇幅研究了如何構建出一套與實施股票期權制相配套的業績考核指標體系，引進平衡計分卡的思想對國內現有的指標體系加以改進，以一組合理的評價原則為指導，從公司及員工個人業績考評兩個層面上來設計該指標體系。This course is taught as a three - day course, the third day being a “ working clinic ” for more detailed discussions around building and implementing a bsc
本課程為時三天，第三天將從問題診斷開始，帶領學員對圍繞如何開發和實施平衡計分卡進行深入仔細的討論。Chapter 5, combined with an example in some troop belonging to the second artillery army, designed its bsc in detail. this is the practical use of theory and method introduced in chapter 4, and also the development in the field of bsc ’ application
第五章結合第二炮兵某部的軍事訓練績效評估，對軍事訓練績效評估平衡計分卡進行詳細設計，是對第四章的具體實現，也是對平衡計分卡在應用領域的拓展。Managerial accounting introduces target costing, how to prepare financial budget, activity - based management, the balanced scorecard and economic value added measures, which coupled with incentive compensation systems have been developed to reflect the strategic requirements of management
管理會計介紹了目標成本，如準備財務預算、作業成本管理、平衡計分卡和經濟增值方法，伴隨著獎金系統，已經發展成為反映經營管理戰略需要的工具。At the same time the development of enterprises " e - business still stand in an initial stage in the world. according to the current situation of our country " s e - business, some principles have been suggested. on the basis of classification of development the paper divides e - business three levels : primary level ( spreading ways ), intermediate level ( integration ), senior level ( transformation ) and ultimate level ( amalgamation ). these strategies include continuity and selectivity
其中在設定績效目標時，綜合應用了目標管理法（ mbo ） 、平衡計分卡（ bsc ）和關鍵業績指標法（ kpi ） ，將組織戰略按照組織? ?部門（團隊） ? ?個人的順序，層層分解為具體的可操作性目標，使員工、團隊行動與組織戰略掛起鉤來。分享友人