Application Study On The Balanced Scorecard In The Performance Measure Of Enterprises

In the current situation that market economy becomes more and more perfect and the competition among the enterprises becomes more and more drastic, the request to the performance measure system of the enterprise becomes more and more higher, traditional and single finance measure system and the measure systems that deduct and improve from it couldn't reflect the operation performance of enterprise roundly. At the same time, the Balanced Scorecard has been applied in the enterprises of the west countries widely as a new strategic performance measure system because of its particular superiority.This thesis educes several new performance measure systems including the Balanced Scorecard through introducing and limitation-analyzing of the traditional performance measure theory, and explains the particular superiority of the Balanced Scorecard through comparing it with other performance measure systems, namely, it can consider the driving factors of enterprise performance and give multi-dimensionality balanced measure of enterprise performance. In chapter three, through reviewing the development process of the Balanced Scorecard and its main contents in each period, this thesis introduces the evaluative process of the Balanced Scorecard theory and expatiates on the establishing steps and difficulty of the Balanced Scorecard. In chapter four, this thesis gives a detailed discussion on the index system of four aspects in the Balanced Scorecard, and emphasizes on the applied meaning and measure methods of key indexes in each aspect. In the last chapter, this thesis uses a pharmacy enterprise as the case, measures its operational performance, compares the result with single finance measure system and the Balanced Scorecard, and explains the differences between the two performance measure systems.