基于平衡记分卡的企业战略实施研究
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摘要
全球化是当前市场竞争的一个显著发展趋势,相比于战略制定,如何开展战略实施,提升企业的国际竞争力就成为了一个更加重要的课题。在复杂多变的环境中,有效的战略执行和实施对维持企业的竞争优势具有十分关键的作用。所以,对战略执行和战略实施的理论进行研究是很有必要的。
论文全面深入地分析了企业战略实施管理研究与实践现状,研究当前战略实施研究领域的成果与存在的不足,以平衡记分卡为基础理论框架,对企业战略实施管理进行系统分析,确定企业战略实施管理路径。明确平衡记分卡对企业战略管理的适用性及对现行战略实施过程中存在问题的处理,针对建筑施工企业特点对平衡记分卡进行改进,构建五维平衡记分卡,分析基于平衡记分卡的资源配置过程,构建基于平衡记分卡的战略反馈与学习流程。
针对研究领域中对平衡记分卡因果关系的质疑,本文研究平衡记分卡战略地图的因果逻辑,分析其存在的合理性及其对平衡记分卡应用于战略实施过程的重要意义。研究认为在平衡记分卡中存在基于概率的因果关系。以建筑施工企业为对象,采用结构方程模型对五维平衡记分卡因果关系进行实证分析,研究结果验证了建筑施工企业五维平衡记分卡中存在基于概率的因果关系。
企业的战略实施离不开资源的支持,本文将企业预算管理与平衡记分卡理论相结合,构建基于平衡记分卡的预算管理框架,以战略预算分配资本预算,以作业预算分配经营预算,构建了整合的预算管理体系。并对企业预算目标确定过程进行博弈分析,为消除企业预算分配过程中的利益博弈给出具体的改进措施。同时,本文研究了企业无形资产对企业战略目标实现的支持作用,从人力资本、信息资本和组织资本三个方面研究无形资产准备度状况,使企业无形资产与企业战略能够协调一致,保证企业战略目标的实现。
本文研究战略性绩效评价对企业战略实施的意义,分析战略绩效评价指标选择的影响因素,在对各维度指标设计深入分析的基础上,以建筑施工企业为例构建基于平衡记分卡的相互支撑、互为因果、财务与非财务指标相结合、定量指标与定性指标相结合的多层次战略绩效指标体系。针对平衡记分卡没有对企业绩效进行综合评价的缺点,比较不同的绩效评价方法,结合平衡记分卡指标体系的特点,经过综合分析,采用模糊综合评价方法对企业战略实施综合绩效进行整体评价。
A significant trend in the current market competition is Globalization. Compared to Strategy formulation, how to carry out the strategy to enhance the international competitiveness of enterprises has become a more important issue. The strategy implementation is the most important factor which affects the implementation of the strategy and business value in the complex environment. Effective strategy implementation plays a very crucial role to preserve the competitive advantage. Therefore, it is essential to study the theory and practice of the strategy implementation.
In the paper, the status of the theory and the practices of strategy implementation and the research achievements and shortcomings are analyzed deeply. And then, the strategy implementation management is analyzed based on the framework of the balanced scorecard (BSC) theory, the applicability of BSC for enterprises strategy management is nailed down, the problems in the processes of putting the strategy into action are deal with, and the route is constructed to implement the strategy based on the BSC. A five perspective BSC is built aimed at the charactors in construction enterprises, and a strategy feedback and learning flow is constructed based on BSC.
Aimed at the questioning to the cause-and-effect relationship of BSC, the causal logic of the balanced scorecard strategy maps is studied, the rationality of the cause-and-effect relationship and the important meaning for application of BSC into strategy implementation are analyzed. The analysis shows that the cause-and-effect relationship is exist based on the probability in BSC. And then, in the paper the five perspective cause-and-effect relationship is analyzed empirically to be existed in construction enterprises based on Structural Equation Modeling.
Enterprises can not do the strategy without the support of resources. In the paper the budget management is connected with BSC to build a budget management framework. In integrated budget management system, the capital budget is distributed by strategy budget, and the operating budget by the Activity-Based Budgeting. The budget process is analyzed with Game theory. The specific measure is given to eliminate the game in the budget allocation process. At the same time, supporting role of the intangible assets to the strategic objectives is studied in this paper. The strategy readiness is analyzed in three aspects: human capital, information capital and organization capital, so that the intangible assets can be coordinated with the strategy for the strategic objectives’achievement.
In the paper, the factors are analyzed, which influent the strategic performance evaluation indicators. A multi-level performance indicators system in construction enterprises is designed in which the indicators are mutual supported, interacted with each other, financial indicators are combined with non-financial, quantitative indicators are combined with qualitative indicators. After different performance evaluation methods are analyzed comparatively, aimed at the shortage that the performance cannot be evaluated comprehensively in BSC, fuzzy integrated performance evaluation model is accepted to evaluate the performance of enterprises comprehensively combining the characteristics of balanced scorecard indicators.
论文全面深入地分析了企业战略实施管理研究与实践现状,研究当前战略实施研究领域的成果与存在的不足,以平衡记分卡为基础理论框架,对企业战略实施管理进行系统分析,确定企业战略实施管理路径。明确平衡记分卡对企业战略管理的适用性及对现行战略实施过程中存在问题的处理,针对建筑施工企业特点对平衡记分卡进行改进,构建五维平衡记分卡,分析基于平衡记分卡的资源配置过程,构建基于平衡记分卡的战略反馈与学习流程。
针对研究领域中对平衡记分卡因果关系的质疑,本文研究平衡记分卡战略地图的因果逻辑,分析其存在的合理性及其对平衡记分卡应用于战略实施过程的重要意义。研究认为在平衡记分卡中存在基于概率的因果关系。以建筑施工企业为对象,采用结构方程模型对五维平衡记分卡因果关系进行实证分析,研究结果验证了建筑施工企业五维平衡记分卡中存在基于概率的因果关系。
企业的战略实施离不开资源的支持,本文将企业预算管理与平衡记分卡理论相结合,构建基于平衡记分卡的预算管理框架,以战略预算分配资本预算,以作业预算分配经营预算,构建了整合的预算管理体系。并对企业预算目标确定过程进行博弈分析,为消除企业预算分配过程中的利益博弈给出具体的改进措施。同时,本文研究了企业无形资产对企业战略目标实现的支持作用,从人力资本、信息资本和组织资本三个方面研究无形资产准备度状况,使企业无形资产与企业战略能够协调一致,保证企业战略目标的实现。
本文研究战略性绩效评价对企业战略实施的意义,分析战略绩效评价指标选择的影响因素,在对各维度指标设计深入分析的基础上,以建筑施工企业为例构建基于平衡记分卡的相互支撑、互为因果、财务与非财务指标相结合、定量指标与定性指标相结合的多层次战略绩效指标体系。针对平衡记分卡没有对企业绩效进行综合评价的缺点,比较不同的绩效评价方法,结合平衡记分卡指标体系的特点,经过综合分析,采用模糊综合评价方法对企业战略实施综合绩效进行整体评价。
A significant trend in the current market competition is Globalization. Compared to Strategy formulation, how to carry out the strategy to enhance the international competitiveness of enterprises has become a more important issue. The strategy implementation is the most important factor which affects the implementation of the strategy and business value in the complex environment. Effective strategy implementation plays a very crucial role to preserve the competitive advantage. Therefore, it is essential to study the theory and practice of the strategy implementation.
In the paper, the status of the theory and the practices of strategy implementation and the research achievements and shortcomings are analyzed deeply. And then, the strategy implementation management is analyzed based on the framework of the balanced scorecard (BSC) theory, the applicability of BSC for enterprises strategy management is nailed down, the problems in the processes of putting the strategy into action are deal with, and the route is constructed to implement the strategy based on the BSC. A five perspective BSC is built aimed at the charactors in construction enterprises, and a strategy feedback and learning flow is constructed based on BSC.
Aimed at the questioning to the cause-and-effect relationship of BSC, the causal logic of the balanced scorecard strategy maps is studied, the rationality of the cause-and-effect relationship and the important meaning for application of BSC into strategy implementation are analyzed. The analysis shows that the cause-and-effect relationship is exist based on the probability in BSC. And then, in the paper the five perspective cause-and-effect relationship is analyzed empirically to be existed in construction enterprises based on Structural Equation Modeling.
Enterprises can not do the strategy without the support of resources. In the paper the budget management is connected with BSC to build a budget management framework. In integrated budget management system, the capital budget is distributed by strategy budget, and the operating budget by the Activity-Based Budgeting. The budget process is analyzed with Game theory. The specific measure is given to eliminate the game in the budget allocation process. At the same time, supporting role of the intangible assets to the strategic objectives is studied in this paper. The strategy readiness is analyzed in three aspects: human capital, information capital and organization capital, so that the intangible assets can be coordinated with the strategy for the strategic objectives’achievement.
In the paper, the factors are analyzed, which influent the strategic performance evaluation indicators. A multi-level performance indicators system in construction enterprises is designed in which the indicators are mutual supported, interacted with each other, financial indicators are combined with non-financial, quantitative indicators are combined with qualitative indicators. After different performance evaluation methods are analyzed comparatively, aimed at the shortage that the performance cannot be evaluated comprehensively in BSC, fuzzy integrated performance evaluation model is accepted to evaluate the performance of enterprises comprehensively combining the characteristics of balanced scorecard indicators.
引文
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