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首页> 外文期刊>International journal of learning and intellectual capital >The Design And Implementation Of The Balanced Scorecards In A Manufacturing Firm: A Case Study
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The Design And Implementation Of The Balanced Scorecards In A Manufacturing Firm: A Case Study

机译：制造企业平衡计分卡的设计与实现：案例研究

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摘要

The objectives of this case study are to illustrate how the Balanced Scorecard (BSC) has been implemented in the production division of the Qatar Steel Company (QASCO), to examine how the BSC can be used for strategic and sustainable continuous improvement, and to identify the similarities and differences in the nature of BSC implementation under different contexts. The findings of this study show the importance of the BSC for strategic and sustainable continuous improvement capability at the operational level. Our findings suggest that BSCs have proved to be a powerful tool for the strategic management not only of the overall company, but for the production division or at the operational level in particular. More importantly, it is expected that the results from this case study will provide useful guidelines for companies to assess their strengths and weaknesses towards the design and implementation of BSCs.
机译：本案例研究的目的是说明如何在卡塔尔钢铁公司（QASCO）的生产部门中实施平衡计分卡（BSC），研究如何将BSC用于战略和可持续的持续改进，并确定在不同情况下实施BSC的性质的异同。这项研究的结果表明，平衡计分卡对于运营层面的战略和可持续持续改进能力至关重要。我们的发现表明，平衡计分卡不仅是整个公司的战略管理，而且还是生产部门或特别是运营级别的战略管理的强大工具。更重要的是，预计该案例研究的结果将为公司评估BSC设计和实施方面的优势和劣势提供有用的指导。

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