摘 要：平衡计分卡作为一种新的绩效测评体系，得到了全球广泛的欢迎和接受，随着我国企业的发展，怎样用好平衡计分卡已经成为很多企业关心的重点，因为青岛啤酒是成功运用平衡计分卡的公司，本文就以青岛啤酒公司为例，对青岛啤酒成功运用平衡计分卡的过程进行分析，基于青岛啤酒运用计分卡前后几年的财务数据，采用面板数据分析方法，研究了计分卡对公司的影响，结果表明，计分卡对公司的发展是有积极影响的，不但财政上有提升，公司的管理方发，结构模式，员工的自我素养都有了改进和提升，其中公司高层管理人员的支持，组织员工培训和沟通，加强反馈学习，加强企业文化建设也是成功运用计分卡的重要前提。 94954

毕业论文关键词：平衡计分卡，战略，绩效管理 

Abstrcat： The Balanced Scorecard as a new performance evaluation system, it has been widely welcomed and accepted around the world, with the development of China's enterprises, how to use the balanced scorecard has become the focus of many enterprises concerned, based on the application of balanced scorecard card research and analysis, because Tsingtao Brewery is the successful application of Balanced Scorecard, this paper takes the example of Tsingtao Brewery company, Tsingtao Brewery for the successful application of the balanced scorecard is analyzed, using financial data for several years before and after the score card based on the Tsingtao Brewery, using the panel data analysis method, study the impact on the company's scorecard。 The results show that the scorecard is to have a positive impact on the development of the company, not only to enhance the financial management, company, structure Model of employee self literacy has been improved, which support the senior management of the company, organize staff training and communication, strengthen the feedback learning, strengthen the building of enterprise culture is an important prerequisite for the successful use of scorecard。

Key words:  The Balanced Scorecard；strategy； performance management。 =

目  录

1  引言 3

2  平衡计分卡的概念 3

3  平衡计分卡的基本内容 3

3。1  财务责任方面的内容 3

3。2  顾客责任方面的内容  3

3。3  内部作业过程责任方面的内容 4

3。4  学习与成长方面的内容 4

4  平衡计分卡在青岛啤酒的具体运用  4

4。1  建立战略执行体系 5

4。2  落实员工考核 5

4。3  搭建公司的新型组织框架 6

5  平衡计分卡给青岛啤酒带来的效果  6

5。1  公司的主要财务指标呈现上升趋势 6

5。2  建立了科学的战略管理体系 8

5。3  促进员工的交流与成长    8

5。4  如何运用平衡计分卡  9

结论 12

参考文献 13