平衡计分卡方法将企业发展战略与企业的业绩评价系统联系起来,实现了战略与绩效的有机结合。在系统分析平衡计分卡的基础上,指出其在运行效率测量方面的不足,并运用数据包络分析方法与其相结合,有效地弥补了运用平衡计分卡方法评价运行效率时的不足。
Balanced scorecards successfully relates the strategic decisions of corporations with their performance measurement. The advantages and disadvantages of balanced scorecards are analyzed. And data envelopment analysis is combined with balanced scorecards to measure the operational efficiency of decision units.