Scorecard Applied Research In The Intellectual Company

With the ever-fierce competition in the market, it is impossible for the traditional performance appraisal system which gives priority to financial indicator system to further meet the requirement of modern enterprise management. In 1992, the famous American management master Robert s. Kaplan and dean of Norton Research Institute David p. Norton first indicated the concept of "Balanced Scorecard (BSC). They pointed out that in order to keep a long-term strategic advantage in an environment full of fierce competitions, an enterprise should not only give attention to financial indicators, but also transform its perspectives and strategic objectives into four specific performance appraisal indicators, i.e. financial, customers, internal business process and learning and growth, based on enterprise strategy, so as to carry out the comprehensive appraisal and control on its performance and competition condition through the system, the indicators of which have a reciprocal cause and effect relationship and a reciprocal driving effect. The Theory of Balanced Scorecard meets the requirement of enterprise strategic management in the new economic era and opens up a new thought for the establishment of a scientific enterprise performance appraisal indictor system, and it has been applied extensively in actual practice. The balanced scorecard has gradually become one of the main enterprise strategic management tools and has been applied in the manufacture industry at the beginning and promoted to almost all the industries including the service and financial industries.The first two chapters of this thesis discuss the research background, significance and methodology of the Balanced Scorecard Theory and briefly introduce the theories relevant to it. Chapter Three and Chapter Four discuss the basic theory framework of this theory, the issues related to it including the main contents of the balanced scorecard and the preconditions and key conditions for its implementation, and comprehensively analyze the four levels of the appraisal system, which are financial, customers, internal business process and learning and growth, and the formation of the cause and effect chain, i.e. eventually improving financial appraisal indicators to meet the requirement of the shareholders of the enterprise for return on investment by advancing the enterprise' s learning and growth ability and improving its internal business process and customer relationship.Chapter Five focuses on the discussion of the application of the balanced scorecard project in Zhengzhou Zhigao Tech. Co. Ltd.. Firstly, the feasibility analysis on the implementation of this project is conducted. Then, the enterprise development strategy and indicators of various aspects of the balanced scorecard are determined and an integrated plan made. Lastly, the implementation effect is analyzed on an overall basis. Chapter Six is the tag. I sincerely expect that my research could be used for reference and help those enterprises and organizations planning to utilize the balanced scorecard.