文章基本信息

标题：Implementation of balanced scorecard in Vietnamese enteprises
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作者：Trinh Thuy Anh
期刊名称：Ho Chi Minh City Open University Journal of Science - Economics and Business Administration
印刷版ISSN：2734-9314
电子版ISSN：2734-9586
出版年度：2014
卷号：4
期号：2
页码：67-74
DOI：10.46223/HCMCOUJS.econ.en.4.2.98.2014
语种：English
出版社：HO CHI MINH CITY OPEN UNIVERSITY JOURNAL OF SCIENCE
摘要：Balanced scorecard is a highly effective method for performance measurement and strategic management in organizations and enterprises. The number of companies applying this method in Vietnam currently is not very high. For this reason, this paper aims to determine key factors for success when implementing balanced scorecard in Vietnamese enterprises. Then, it assesses the possibility for applying the method in companies who are planning to apply it. The data was collected from a survey of 6 companies who have applied balanced scorecard successfully and 19 companies who want to apply it. The data analysis result from the 6 companies who have had success with the balanced scorecard shows four major success factors, including balanced scorecard usefulness, balanced scorecard design, company human resource capacity, and balanced scorecard implementation process. Then, these factors were applied into 19 companies who have interest in implement the balanced scorecard to evaluate the ability to apply balanced scorecard. The result show that senior leaders’ point of views, strategy planning and execution, performance assessment, human resource capacity, and operation management of the company could affect to balanced scorecard implementation. Therefore, business leaders need to focus on these factors in order to successfully implement balanced scorecard in Vietnamese enterprises. Qualitative analysis were applied in this study.
关键词：balanced scorecard (BSC);strategy;enterprise