适合中国公司的平衡计分卡[1].ppt

*定义一个新的策略测评和策略管理系统，它能够协调传统的财务指标和前瞻性的、与财务无关的指标.(CorporateStrategyBoard,June1997:39)*策略执行平衡计分卡可以用来发现阻碍策略有效执行的因素:有些任务和战略是不被认知的不可执行的不被理解的没有把个人的，团队的，部门的目标与战略相联系策略未与资源配置相联系反馈是战术的，而不是战略的。“Manyleadershavepersonalvisionsthatnevergettranslatedintosharedvisionsthatgalvaniseanorganisation.Whathasbeenlackingisthedisciplinefortranslatingindividualvisionintosharedvision.” PeterSenge*测评必须少即是多领先和滞后硬性和软性策略匹配很简单，关于组织的进展目标，我们要平衡的来看待它。“如果你不能测量它，你就不能管理它！” KaplanandNorton,1996*成功地取得平衡LaggingHardObjectiveOutcomeControlStabilityTacticalBottomupmeasuresLeadingSoftSubjectiveLearningandGrowthLeadershipChangeStrategicTopdownmeasures*领先指标和滞后指标LaggingHardObjectiveOutcomeControlStabilityTacticalBottomupmeasuresLeadingSoftSubjectiveLearningandGrowthLeadershipChangeStrategicTopdownmeasures大部分的测评指标必须有前瞻性、积极性，所以平衡积分卡能有效促成组织的改变。Rockwatercase*平衡积分卡VisionStrategyCUSTOMER“为了保持远景，我们应该怎样对待顾客?”ObjectivesMeasuresTargetsInitiativesFINANCIAL“为了在财务上成功，我们应该怎样?”ObjectivesMeasuresTargetsInitiativesINTERNALBUSINESSPROCESSES“为了使顾客和鼓动满意，我们必须擅长什么业务?”ObjectivesMeasuresTargetsInitiativesINNOVATIONANDLEARNING“为了实现远景，我们怎样保持和改革与提高的能力e?”ObjectivesMeasuresTargetsInitiatives*平衡计分卡领先指标滞后指标软性硬性VisionStrategyCUSTOMER“Toachieveourvision,howshouldweappeartoourcustomers?”ObjectivesMeasuresTargetsInitiativesFINANCIAL“Tosucceedfinancially,howshouldweappeartoourshareholders?”ObjectivesMeasuresTargetsInitiativesINTERNALBUSINESSPROCESSES“Tosatisfyourshareholdersandcustomers,whatbusinessprocessesmustweexcelat?”ObjectivesMeasuresTargetsInitiativesINNOVATIONANDLEARNING“Toachieveourvision,howwillwesustainourabilitytochangeandimprove?”ObjectivesMeasuresTargetsInitiatives*平衡计分卡

基本原理，利益，概念和步骤*‘你能测评的就是你能管理的.’ G.BennettStewartIII,SternStewart‘在电子商务中测评迟缓的人将会被淘汰.’? TheForresterReport,