平衡计分卡的基本概念.pdf

Balanced Scorecard : Balanced Scorecard : Basic Concepts Basic Concepts BSC History 1990, Research arm of KPMG - Study in “Measuring Performance in the Organization of the Future”. • Relying mainly on financial performance measures was impeding the organizations’ ability to create future value. • Most companies were improving existing processes but were not identifying the ones that were truly strategic. What is it? Balanced Scorecard: Balanced Scorecard:  Management process to implement a  Management process to implement a business strategy. business strategy.  Translates a company’s strategy into a  Translates a company’s strategy into a coherent set of performance measures. coherent set of performance measures.  Establishes cause and effect relationships  Establishes cause and effect relationships between Key Performance Indicators. between Key Performance Indicators. What is it? Balanced Scorecard: Balanced Scorecard: I Manage into the I Manage into the Two Two future not in the past future not in the past underlying underlying factors: factors: What is it? Balanced Scorecard: I Manage into the Balanced Scorecard: I Manage into the future not in the past future not in the past The Financial perspective is critical but it only measures past performance. The BSC introduces additional perspectives, the drivers of future financial performance. Bu