Theoretical Research On Balanced Scorecard And Its Application In Strategy Implementation

Under the economic globalization in today’s businesses,if an enterprise want to survive and development, it must have a strategic vision. How to ensure the realization of the strategy, the challenge to deal with the relationship between long-term goals and short-term objectives, strategic goals and specific objectives of consistency are very important problems for enterprises,but also in front of corporate reality.However,the emergence of the theory of the Balanced Scorecard provide us a solution.In1992, after years of careful study based on experience,Harvard University’s professor Robert S.kaplan and David P.Norton summed up in12large-scale enterprise performance management, presenting a Balanced Scorecard. BSC theory was originally proposed as a more comprehensive measure of corporate performance approach.It from the financial, customer, internal processes, learning and innovation perspectives to fully reflect and evaluate corporate performance, after the the process of developing,It gradually developed into a strategic tool. It’s founder as well as the later scholars are constantly deepening and its excavation, making the Balanced Scorecard becoming richer connotation and denotation.This thesis reviews the history of the development of the Balanced Scorecard theory, the basic idea of combing through the Balanced Scorecard process further elaborated in the literature to become a strategic tool. Through researching a lot of work in literature as well as the basis for the corresponding theoretical overview and theoretical research,then find theoretical research in conjunction with the implementation of the strategy point, discusses the implementation of the Balanced Scorecard can be used as a strategic tool for feasibility and scientific, in the use of the Balanced Scorecard strategic implementation process of the strategy and organizational structure to achieve unity. At the same time, constituting the three major components of the system. It’s implementation of the strategy process were summarized in order to extract the balanced scorecard based on the use and implementation of corporate strategies relevant principles and concrete steps should be followed through with Qingdao Brewery Corporation for the Beijing case to the strategic implementation of the principle of the use in terns of the Balanced Scorecard strategic design.Since the Balanced Scorecard into our country is not very long, a lot of companies on the implementation of the Balanced Scorecard theory to strategic lack of knowledge or no knowledge, this thesis is also based on the reality of the situation, selecting the object to the Balanced Scorecard as a research and with the combination of corporate strategy implementation commenced.