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平衡计分卡通过财务，客户，内部运营，学习与发展四个方面的相互因果关系，将推动本组织的战略目标的运作实施的措施，以实现组织的整体综合评价。设计的目标是要建立“实现战略的指导意见”，绩效管理体系，以确保企业战略的有效实施平衡计分卡。

BSC through the financial , customer, internal operations , learning and development in four areas of mutual causality will drive the organization's strategic objectives for the operational implementation of the measure in order to achieve the overall comprehensive evaluation of the organization . Design objective is to establish a balanced scorecard " to achieve strategic guidance ," the performance management system to ensure the effective implementation of corporate strategy .

财务方面：从股东指标的角度描述了战略的结果，但也平衡计分卡的一个重要组成部分。财务方面等三个层次的出发点和最终目的地。典型的财务目标是增加利润，相应的评价指标：盈利能力，盈利增长和经济增加值等。

Financial aspects: from the perspective of shareholders indicators describe the strategic outcomes , but also an important part of the balanced scorecard . Financial aspects of the other three levels of the starting point and final destination. Typical financial goals is to increase profits , corresponding evaluation indicators : profitability, earnings growth and economic value added and so on.

客户：客户是企业利润的主要来源，因此，满足客户的需求已成为人们追求的业务目标。该指数从客户的角度来看，从时间，质量，性能和服务等方面的重视，以客户的需求和满意度，那么这些目标转化为具体的考核指标。的措施，以在客户组织的贡献。主要指标包括：客户满意度，客户保留，客户获取，客户的盈利能力和客户占有率等。

Customer : the customer is the main source of corporate profits , therefore , meet customer demand has become the pursuit of business objectives. The index from the customer point of view , from the time, quality, performance and service aspects of attention to customer needs and satisfaction , then these objectives into specific evaluation indicators . And also the contribution of the measure to the customer organization . Main indicators include: customer satisfaction, customer retention , customer acquisition , customer profitability and customer share and so on.

Internal operational aspects : from the organizational standpoint is an indicator of business- organizational strategy and its implementation to meet customer needs measurement . In internal operations , the BSC has the improvement of existing processes and establish a new process combines the advantages . Measurement of internal processes common indicators include: product quality, incident response speed , and development capabilities, the level of innovation and so on.

Learning and development : starting from the business indicators , but also intangible assets and intangible assets owned by the organization in the role of strategy implementation . The measurement indicators include : Human Resources - employee satisfaction , employee turnover training, skills development ; system construction - information system can continuously provide accurate, reliable customers and internal business processes relevant information ; organizational procedures - - indicates whether a company has specific indicators of business success and these indicators combined with the appropriate reward system .

Balanced Scorecard is a comprehensive performance management tool. BSC financial indicators will be quantitative and qualitative non-financial indicators combine to overcome the one-sidedness of the financial assessment of short-term behavior and hysteresis , reflecting the integrated organization operating conditions , so that tends to balance and improve performance management , and thus more conducive to a compreh本论文由英语论文网提供整理，提供论文代写，英语论文代写，代写论文，代写英语论文，代写留学生论文，代写英文论文，留学生论文代写相关核心关键词搜索。