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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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