Balanced Scorecard (平衡计分卡)

As running a corporate?or government or not-for-profit?enterprise becomes increasingly complicated, more sophisticated approaches are needed to implement strategy and measure performance. Purely financial evaluations of performance, for example, no longer suffice in a world where intangible assets?relationships and capabilities?increasingly determine the prospects for success. Kaplan, a Harvard Business School professor of accounting, and Norton, president of Renaissance Solutions, make a key contribution by describing and illustrating the balanced scorecard, a multidimensional approach to measuring corporate performance that incorporates both financial and non-financial factors. The concept of a balanced scorecard originated in a study group of 12 companies that met throughout 1990; since then, the authors have worked with several companies, including FMC Corporation, Brown & Root Energy Services, Mobil and CIGNA, to create scorecards and use them as a systematic means to implement new organizational strategy. Though still in the preliminary stages of development, balanced scorecards could represent the emergence of a new era of management sophistication, in which both the hard and soft variables of work life are taken into account in a rigorous, testable fashion. Kaplan and Norton provide an excellent, though dry, introduction to a new methodology of management.

Book Description

Here is the book-by the recognized architects of the Balanced Scorecard that shows how managers can use this revolutionary tool to mobilize their people to fulfill the company's mission. More than just a measurement system, the Balanced Scorecard is a management system that can channel the energies, abilities, and specific knowledge held by people throughout the organization toward achieving long-term strategic goals.

Kaplan and Norton demonstrate how senior executives in industries such as banking, oil, insurance, and retailing are using the Balanced Scorecard both to guide current performance and to target future performance. They show how to use measures in four categories-financial performance, customer knowledge, internal business processes, and learning and growth-to align individual, organizational, and cross-departmental initiatives and to identify entirely new processes for meeting customer and shareholder objectives.

The authors also reveal how to use the Balanced Scorecard as a robust learning system for testing, gaining feedback on, and updating the organization's strategy. Finally, they walk through the steps that managers in any company can use to build their own Balanced Scorecard.

The Balanced Scorecard provides the management system for companies to invest in the long term-in customers, in employees, in new product development, and in systems-rather than managing the bottom line to pump up short-term earnings. It will change the way you measure and manage your business.

Synopsis

Here is the book - by the recognized architects of the Balanced Scorecard - that shows how managers can use this revolutionary tool to mobilize their people to fulfill the company's mission. More than just a measurement system, the "Balanced Scorecard" is a management system that can channel the energies, abilities, and specific knowledge held by people throughout the organization toward achieving long-term strategic goals. Kaplan and Norton demonstrate how senior executives in industries, such as banking, oil, insurance, and retailing are using the "Balanced Scorecard" both to guide current performance and to target future performance. They show how to use measures in four categories-financial performance, customer knowledge, internal business processes, and learning and growth-to align individual, organizational, and cross-departmental initiatives and to identify entirely new processes for meeting customer and shareholder objectives. The authors also reveal how to use the Balanced Scorecard as a robust learning system for testing, gaining feedback on, and updating the organization's strategy. Finally, they walk through the steps that managers in any company can use to build their own Balanced Scorecard. "The Balanced Scorecard" provides the management system for companies to invest in the long term - in customers, in employees, in new product development, and in systems - rather than managing the bottom line to pump up short-term earnings. It will change the way you measure and manage your business.



Book Dimension
Height (mm) 241 　　　　　　　　　　　　　　　Width (mm) 167

Preface
1 Measurement and Management in the Information Age 　　 　　　1
2 Why Does Business Need a Balanced Scorecard? 　　　　　　　　21
3 Financial Perspective 　　　　　　　　　　　　　　　　　　　47
4 Customer Perspective 　　　　　　　　　　　　　　　　　　　　63
5 Internal-Business-Process Perspective 　　　　　　　　　　　92
6 Learning and Growth Perspective 　　　　　　　　　　　　　　126
7 Linking Balanced Scorecard Measures to Your Strategy 　　　　147
8 Structure and Strategy 　　　　　　　　　　　　　　　　　　　167
9 Achieving Strategic Alignment: From Top to Bottom 　　　　　　199
10 Targets, Resource Allocation, Initiatives, and Budgets 　　　224
11 Feedback and the Strategic Learning Process 　　　　　　　　250
12 Implementing a Balanced Scorecard Management Program 　　　　272
Appendix Building a Balanced Scorecard 　　　　　　　　　　　　294
Index 　　　　　　　　　　　　　　　　　　　　　　　　　　　　　313
About the Authors 　　　　　　　　　　　　　　　　　　　　　　　323