运用多种有效的管理工具和绩效策略构建复杂企业形式的平衡计分卡——以希腊天然气公司为例

Alexandros Garefalakis, N. Sariannidis, C. Zopounidis, Pandelis Zisis
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引用次数: 4

摘要

本文为引入并最终建立适合希腊燃气公司的平衡计分卡(BSC)做出了重要的努力。由于后者是一个复杂的组织,一些管理工具被认为是重要的平衡计分卡作为战略规划工具的最准确的发展。本文概述了绩效衡量标准,特别是传统绩效衡量标准与创新绩效衡量标准之间的差距,从而强调了使用进步工具的必要性。此外,本文还强调了希腊过时的绩效衡量手段与文献中建议的绩效衡量手段之间的差距,从而为希腊企业改进绩效衡量体系并使其与战略目标保持一致提供见解。最后,为公共和私营部门建立两个平衡计分卡被认为是至关重要的,以便为特定的复杂组织获得最合适的总平衡计分卡。还认为重要的是使用特定的管理工具,以获得最准确的结果和适当的建议,以改善公司的战略目标。因此,本文通过发展平衡计分卡的目的是提供更全面和有效的程序,通过这些程序,管理者可以为未来的进步和竞争企业制定战略和目标。至于具体的公司。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Building Balanced Scorecard in a Complex Form of Enterprise with Various Effective Managerial Tools and Performance Strategies: The Case of Gas Corporation S.A., in Greece
The present paper makes a significant effort to introduce and eventually build the appropriate Balanced Scorecard (BSC) for the specific Gas Company of Greece. As the latter is a complex organisation several management tools are considered important for the most accurate development of BSC as a strategic planning tool. An overview of the performance measures and specifically the gap between traditional and innovative performance measures is provided, so as the necessity for using progressive tools to be highlighted. Moreover, the gap between the obsolete Greek means of measuring performance and suggested ones by literature is underlined, so as to provide insight to Greek companies in improving their performance measurement system as well as keep it consistent with their strategic objectives. Finally, it was considered vital that two BSCs for both public and private sectors to be build in order to obtain the most appropriate total BSC for the specific complex organisation. It was also considered important to use particular management tools for the most accurate results and proper suggestions for improving strategic objectives of the company. As a result, the aim of this paper by developing BSC was to provide more comprehensive and efficient procedures through which managers can develop strategies and goals for progressive and competitive future businesses. As far as the specific company.
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