Balanced Scorecards to Drive the Strategic Planning of Family Firms
研究如何将平衡计分卡应用于家族企业，通过增加家族性维度并构建战略地图，帮助家族企业实现管理专业化、业务发展和继任规划。
The focus of this research is the measurement and management tool known as the Balanced Scorecard (BSC) and how it can be applied in the family business context. In this article we add familiness to the four BSC perspectives (financial, innovation and learning, customer, internal process ) and illustrate how this can assist business development, management, and succession planning in family-owned businesses. We use an action research project to highlight how family businesses can professionalize their management by the adoption of a BSC strategy map that includes a family business focus and links the core essence of the family business with the values and the vision of the founder to the strategic initiatives of the family business. The F-PEC Scale constructs of power , experience , and culture are used to introduce a PEC statement that identifies and articulates the core essence of the family business. Finally, we discuss potential contributions that this project has for family businesses and those who work with and for them.