所在案例库：中国管理案例共享中心
案例链接：http://www.cmcc-dlut.cn/Cases/Detail/1209
案例名称：平衡计分卡“太”平衡：规划建设公司战略绩效管理改革的“迷局”
译名：The Balanced Scorecard Is Too Balanced: The Plight of Strategic Performance Management in AVIC APC
案例作者：周宁、匡婧、马婧、黄劲松、张晓君
作者单位：北京航空航天大学
中文摘要：中国航空规划建设发展有限公司(简称规划建设公司)成立于2009年，隶属于中国航空工业集团公司，是由四家航空企业整合而成的国内大型综合勘察设计甲级企业。本案例以中国航空工业集团公司2009年在全行业推行平衡计分卡绩效管理体系为背景，重点描述了规划建设公司在整合的进程中同步推进平衡计分卡战略绩效考核体系所遭遇的境况。被多数世界500强西方企业验证对战略执行十分有效的管理工具——平衡计分卡在规划建设公司搭建看似完美的战略绩效管理体系却遭遇严重的水土不服，几乎均等的考核结果引发了不小的震荡。公司该导入平衡计分卡吗？平衡计分卡应该平衡什么？平衡计分卡真的那么有效吗？西方的先进管理工具运用到中国情境下的企业推动组织变革时将会面临怎样的挑战？企业又该如何应对这些挑战？
英文摘要：China Aviation Planning and Construction Development Co., Ltd (AVIC APC), a wholly owned subsidiary of Aviation Industry Corporation of China (AVIC), is a state-owned large-scale comprehensive survey and design enterprise formed via the merger of four aviation enterprises. The case describes the restructuring and reform of AVIC APC against the backdrop of implementing the Balanced Scorecard-based performance management in all subsidiaries of AVIC in 2009. The Balanced Scorecard (BSC), which was regarded as a perfect strategic performance management system in Fortune Global 500 in the western countries, seemed to malfunction in China. As a result, AVIC APC has been confronted with a series of problems including whether BSC should be introduced into the performance management? What is the essence of BSC? Can BSC function as efficiently as in the Western world? To be put it in more general terms, what will be the new challenges when the sophisticated management tools are applied in the Chinese context of reform and what strategies should be adopted by the Chinese enterprises.
中文关键词：平衡计分卡；战略；绩效考核；2013百优案例
英文关键词：The Balanced Scorecard, Strategy, Performance Appraisal
案例入库时间：2013-08
