Balanced Scorecard Applied Research, Enterprise Performance Management

The arrival of knowledge-based economy, changed the competition mode of business enterprise, also changed the evaluation system of business enterprise in the meantime.The non-financial factor is putting more and more influence on drives of the future's success of the enterprise. The strong competition between enterprises compel enterprises put great attention to strategy management for persistent development. The balanced scorecard provides an important model of strategy management for the enterprise.Kapland and Norton had developed the Balanced Scorecard, an achievement assessment method. Its core is to evaluate achievement ,improve achievement and strategic implementation and amendment by means of the interaction among such four factor as finance,client,internal operational flow and study and growth and consequently a strategic track can be illustrated .So the evaluation index of the BSC embodies both financial indicator and non-financial factors such as customer satisfaction,inner operational process and study and growth etc. and makes those non-financials plays together as "future driving gear of corporate financial achievement". Both financials and non-financials,as the results of decomposition from top to toe ,come from corporate strategies, and then a two-way cycle of formation and improvement between strategies and goals come into being. At this time, the BSC not only provided a kind of creative results evaluation system for the business enterprise, also is that strategic management and results of business enterprise investigate establishment the contact provided way of thinking.This paper considers the Balanced Scorecard is a more complicated performance management system, so there is a certain degree of difficulty about researching its establishment and application in the enterprises. This paper has no exorbitant concern on finance index sign in the substantial evidence research, but pays attention to the development and business enterprise of ability more of keeping on development. Delete the BSC a cent of some tedious details, carry on the ability development which has a direction in the business enterprise.