凯捷—平衡计分卡—CBA Balanced Scorecard Prototype umentation.doc

凯捷—平衡计分卡—CBA Balanced Scorecard Prototype umentation.doc

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凯捷—平衡计分卡—CBA Balanced Scorecard Prototype umentation

RBS Balanced Scorecard Prototype Documentation Wednesday 4th of September, 2002 Table of Contents RBS Balanced Scorecard Background 3 The Balanced Scorecard 3 RBS Balanced Scorecard User Documentation 5 Scorecard Navigation – Main Menu 5 B - Main Menu Lists of Values 6 D – Main Menu Help 7 Scorecard Navigation – Scorecard Views 7 Balanced Scorecard Perspective 8 Balanced Scorecard All Perspectives 9 Balanced Scorecard Commentary 11 Balanced Scorecard Measures 12 RBS Balanced Scorecard Support Documentation 13 Monthly Scorecard Update Process 13 Scorecard Maintenance 17 View Tabs 17 List of Values 18 Path 19 Period Variance Indicators 19 Conditional Cell Formatting 20 Data Sheet to Display Linkage 21 RBS Balanced Scorecard Background The Balanced Scorecard An approach developed in the early 1990s by Robert Kaplan and David Norton to bring a wholistic management system to the workplace.?They named this system the balanced scorecard.? Recognising some of the weaknesses and vagueness of previous management approaches, the balanced scorecard approach provides a clear prescription as to what companies should measure in order to balance the financial perspective. The balanced scorecard is a management system (not only a measurement system) that enables organisations to clarify their vision and strategy and translate them into action. It provides feedback around both the internal business processes and external outcomes in order to continuously improve strategic performance and results.? When fully deployed, the balanced scorecard transforms strategic planning from an academic exercise into the?nerve centre of an enterprise. Kaplan and Norton describe the innovation of the balanced scorecard as follows: The balanced scorecard retains traditional financial measures. But financial measures tell the story of past events, an adequate story for industrial age companies for which investments in long-term capabilities and customer relationships were not critical for success

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