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引用次数: 1

摘要

平衡计分卡(BSC)是最流行的业务绩效管理方法。它可以被属于每一种(公共或私人)组织的管理人员用来跟踪活动的执行情况,并监视改进项目产生的后果。平衡计分卡的(财务、客户、内部业务流程和学习/成长)视角允许以整体方式计划和控制公司战略。本章从平衡记分卡的理论基础出发,阐述了平衡记分卡的测量视角以及如何构建战略地图。本章最后提出了一些确保平衡记分卡成功实施的建议。
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4. The Balanced Scorecard
The balanced scorecard (BSC) is the most popular toll for business performance management. It can be used by managers belonging to every kind of (public or private) organization to keep track of the execution of activities and to monitor the consequences arising from the improvements projects. The (financial, customer, internal business processes, and learning/growth) perspectives of the BSC allow to plan and control the company strategy in a holistic way. Starting from its theoretical bases, this chapter describes the BSC measurement perspectives and how to build a strategy map. The chapter closes with some suggestions for ensuring the success of the BSC.
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