银行平衡计分卡绩效管理英文文献及翻译 第4页
1. Global financial services companies BSC application of the failure cases
Global financial services companies in North America are an outstanding example of the financial sector. In the 20th century, before the 1990s, the company's performance evaluation is a financial-oriented. Has been working for the financial profit maximization goals. Early 1990s, the experience of the financial performance of the fall, Global financial services company's executives began planning the company's development strategy. 1993. Companies Manager assessment and encouragement from a single target profit adjusted for multiple indicators of performance incentive plan (Performance Incentive Plan, PIP), the introduction of more concern to customer satisfaction and corporate growth potential, such as the non-financial 原文请找腾讯752018766优\文^论~文-网
http://www.youerw.com implementation of a balanced scorecard - based incentive system.
New incentive system includes six categories of financial and non-financial indicators. The number of non-financial indicators reflects a high-level manager in charge of the subjective performance evaluations, as a new incentive system is different from the original incentive system notable features. North American companies in the banking division as an example, the set of financial, strategic, customers, control, human resources, the standard of six major categories of indicators. Among them, former three indicators are provided for each of the "sub-standard" (also is a target value. expedition is not achieved its stated objectives and achieve the established objectives, or outstanding achievement of the established goals); for after three indicators are not standard-setting, but scores given ceiling. Each manager of the regional total for the six categories based on the indicators of the overall score is given.
Although the global financial services company announced on Balanced Scorecard constructed examination system, it did not meet the "vivid" realm.
Secondly, there are cards ion American Banking Financial Shippable Services evaluation standards firm, department managers complained that the evaluation criteria for the evaluation of each quarter will be changed. Bonuses determined to them is a "black-box", favoritism and complained that the uncertainty has become the focus Members of the BSC lead to a loss of confidence.
Third, the scorecard is "unbalanced" and forced to raise price pressures, the profit is still scorecard the focal point, and some short-term financial targets identified as a key factor in the bonus.
Fourthly, the introduction of a subjective evaluation indicators have not only failed to achieve the desired results, but to "disrupt" the original examination system, the "incentive system" into a "compensation system," the "bonus" more like "compensation" and, subjective indicators not serious implementation of the partial opening of the floodgates.
Finally, the design and implementation of the deviation, Even company executives and human resource managers are challenged to measure an advanced enterprise management degree of "markers" What is the.
One can imagine the outcome, the end of 1998; global financial services companies finally abandoned the balanced scorecard assessment, return to a revenue-based commission style of the assessment method.
Indeed, the global financial services company's case is just one of many cases of failure, according to Kaplan's estimate, The United States claimed that the use of the Balanced Scorecard companies, At least 50% did not play a strategic tool for the implementation and strategic adjustment function, BSC but only as a "roster spots," or the payment of compensation to the employees for reference.
2. Agricultural Bank of China's successful application of certain elements of the balanced scorecard
As already mentioned, the principle of balanced scorecard is not complicated, but successful use of it is not an easy task. Long accustomed to the "tool rational" American enterprises, the implementation of the Balanced Scorecard are still many problems and difficulties, long accustomed to the "rule of man" Chinese enterprises to successfully use the Balanced Scorecard, facing more basic problems. With the United States the global financial services company's failure cases, with the Agricultural Bank of China's reality, and the first of a number of agricultural banks in the implementation of the question, I think, the successful use of the Balanced Scorecard. Must focus on the following elements:上一页 [1] [2] [3] [4] [5] 下一页
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