Strategic planning and performance evaluation on global com

我们发现，平衡计分卡是一个适合于全球性公司进行战略规划和实施的工具。首先，我们寻找可以管理分散和集中的工具，这是获得竞争优势所必需的。对于什么样的职能必须分散或集中，我们没有结论。我们假设，平衡计分卡是非常有用的计划和评估全球战略实施的绩效。为了验证这一假设，我们不仅对日本的全球企业，而且对在日外国企业进行了大量的实地调查。结果发现，在日本的外国公司子公司采用平衡计分卡进行管理，并取得了成功。在日本，虽然引进平衡计分卡的企业越来越多，但只是概念性的框架，只有少数企业建立了成熟的平衡计分卡体系。我们可以肯定，平衡计分卡是全球企业实施战略的优秀工具。因此，我们应该继续研究平衡计分卡作为战略管理系统，利用战略地图。

We found that balanced scorecard is appropriate tool for strategic planning and implementing on the global companies. At first, we searched the tool that can manage both of decentralization and centralization that are necessary for getting competitive advantage. We don't have conclusion what function must be decentralized or centralized. We hypothesized that balanced scorecard is very useful to plan and evaluate performance of implementing global strategy. To test this hypothesis, we carried out a lot of field studies of not only Japanese global companies but also foreign companies in Japan. As a result, we found that subsidiary of foreign companies in Japan manage by balanced scorecard and it makes them success. In Japan, although the number of companies that are introducing balanced scorecard has been increasing, they introduce only conceptual framework and there is a few companies to build up sophisticated BSC system.We are certain that BSC is excellent tool for implementing strategy for global companies. So, we should research continuously BSC as strategic management system using strategy map.