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综合平衡计分卡(IBSC)是一个核心的战略管理与执行工具,是一种先进的绩效管理工具,也是企业各级管理者进行有效沟通的重要工具。它的提出,最初是罗伯特·卡普兰和戴维·诺顿创建的企业业绩评价体系。本文从IBSC的绩效考核管理视角,通过H厂运用IBSC制定年度考核计划的实践,探讨了运用IBSC实现战略管理、经营计划管理与绩效管理的有机融合。
The Balanced Scorecard (IBC) is a core strategic management and execution tool. It is an advanced performance management tool and an important tool for effective communication between managers at all levels of the enterprise. It was proposed initially as an enterprise performance evaluation system created by Robert Kaplan and David Norton. In this paper, from the perspective of IBSC’s performance appraisal management, through the practice of H plant adopting IBSC to establish annual appraisal plan, this paper discusses the organic integration of IBSC in strategic management, business plan management and performance management.