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基于价值链理论对传统平衡计分卡进行了改进,将传统平衡计分卡划分的财务、顾客、内部运营、学习发展四个维度拓展为财务、外部价值链、内部运营流程、学习与发展、环境与社会五个维度,并对每个维度内的评价指标进行了重新定义和补充,从而得到了价值链平衡计分卡。文章还就价值链平衡计分卡在建立与应用中应当注意的问题进行了必要的讨论。
Based on the theory of value chain, the traditional Balanced Scorecard is improved. The four dimensions of financial, customer, internal operation and learning and development of traditional Balanced Scorecard are extended to finance, external value chain, internal operation flow, learning and development, Environment and society. The evaluation indexes in each dimension were redefined and supplemented, and the value chain balance scorecard was obtained. The article also discussed the issues that should be noticed in the establishment and application of value chain balanced scorecard.