The Balanced Scorecard is a performance evaluation system proposed by Robert Kaplan and David Norton of Harvard Business School in the early 1990s as a "future approach to organizational performance measurement" and is considered a milestone in the development of performance management theory. It is currently used by more than 50% of the top 500 companies in the world. This paper analyzes the current situation of the application of the balanced scorecard in enterprises, analyzes the factors influencing the implementation of the balanced scorecard, and proposes the optimization measures of the balanced scorecard in enterprise management.

Le Zhang. Research on the optimization measures of balanced scorecard in enterprise management. Academic Journal of Business & Management (2023) Vol. 5, Issue 5: 121-126. https://doi.org/10.25236/AJBM.2023.050517.

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