平衡计分卡框架（英文版）.pdf
无忧商务无忧商务 中国最大的管理资料库中国最大的管理资料库教育新天地教育新天地 中国最大学习培训咨询平台中国最大学习培训咨询平台WWW.5UCOM.COM免责声明：本站所有资源来源于互联网和会员交流，该资料版权为原作者所有，若作者有版权声明的或文章从其它站转载而附带有原所有站的版权声明者，其版权归属以附带声明为准。若侵犯到您的版权,请提出指正,我们将立即删除。请下载试用者二十四小时后删除，试用后请购买正版的资源。WWW.5UCOM.COM 平衡计分卡平衡计分卡 Bringing the Balanced Scorecard to Life:The Microsoft Balanced Scorecard Framework White Paper By:Charles Bloomfield Insightformation,Inc.无忧商务无忧商务 中国最大的管理资料库中国最大的管理资料库教育新天地教育新天地 中国最大学习培训咨询平台中国最大学习培训咨询平台WWW.5UCOM.COM免责声明：本站所有资源来源于互联网和会员交流，该资料版权为原作者所有，若作者有版权声明的或文章从其它站转载而附带有原所有站的版权声明者，其版权归属以附带声明为准。若侵犯到您的版权,请提出指正,我们将立即删除。请下载试用者二十四小时后删除，试用后请购买正版的资源。WWW.5UCOM.COM Published:May 2002 For the latest information,please see http:/ This paper describes the Microsoft approach to developing and implementing a Balanced Scorecard for enterprise performance management.It presents basic information on the Balanced Scorecard performance management methodology,and identifies key business issues that must be addressed in developing and deploying a balanced scorecard.The paper then presents the Microsoft Balanced Scorecard Framework(BSCF)a comprehensive set of techniques,tools,and best practices to speed scorecard implementation using toolsets with which organizations are familiar.An extensive body of research and literature describing the Balanced Scorecard exists.That body of knowledge is constantly being expanded by The Balanced Scorecard Collaborative,Balanced Scorecard Institute,various consulting organizations,software companies,and client organizations.This paper cannot comprehensively cover such a complex topic or reflect accurately many of the nuances of scorecard development and implementation.Instead,it presents a basic conceptual overview of the Balanced Scorecard.Interested readers are encouraged to use the bibliography presented at the end of this paper as a guide to more detailed information.无忧商务无忧商务 中国最大的管理资料库中国最大的管理资料库教育新天地教育新天地 中国最大学习培训咨询平台中国最大学习培训咨询平台WWW.5UCOM.COM免责声明：本站所有资源来源于互联网和会员交流，该资料版权为原作者所有，若作者有版权声明的或文章从其它站转载而附带有原所有站的版权声明者，其版权归属以附带声明为准。若侵犯到您的版权,请提出指正,我们将立即删除。请下载试用者二十四小时后删除，试用后请购买正版的资源。WWW.5UCOM.COM 无忧商务无忧商务 中国最大的管理资料库中国最大的管理资料库教育新天地教育新天地 中国最大学习培训咨询平台中国最大学习培训咨询平台WWW.5UCOM.COM免责声明：本站所有资源来源于互联网和会员交流，该资料版权为原作者所有，若作者有版权声明的或文章从其它站转载而附带有原所有站的版权声明者，其版权归属以附带声明为准。若侵犯到您的版权,请提出指正,我们将立即删除。请下载试用者二十四小时后删除，试用后请购买正版的资源。WWW.5UCOM.COM ContentsExecutive Summary.1 Introduction.3 About the Balanced Scorecard.5 Background and History.5 Empowering the Knowledge Worker.7 Elements of the Balanced Scorecard.9 Critical Success Factors for BSC Development.16 Common Pitfalls.18 Automating the Balanced Scorecard.21 The Microsoft Balanced Scorecard Framework.24 Facets of the Framework.25 Conclusion.40 Selected Bibliography.41 Useful Web Sites.42 无忧商务无忧商务 中国最大的管理资料库中国最大的管理资料库教育新天地教育新天地 中国最大学习培训咨询平台中国最大学习培训咨询平台WWW.5UCOM.COM免责声明：本站所有资源来源于互联网和会员交流，该资料版权为原作者所有，若作者有版权声明的或文章从其它站转载而附带有原所有站的版权声明者，其版权归属以附带声明为准。若侵犯到您的版权,请提出指正,我们将立即删除。请下载试用者二十四小时后删除，试用后请购买正版的资源。WWW.5UCOM.COMBringing the Balanced Scorecard to Life:The Microsoft Balanced Scorecard Framework 1 Executive Summary Traditional performance measures are insufficient to gauge performance and guide organizations in todays rapidly changing,complex economic landscape.Organizations need to link performance measurement to strategy,and must measure performance in ways that both promote positive future results and reflect past performance.The Balanced Scorecard has developed over the last eleven years as a powerful way to implement strategy and continuously monitor strategic performance.Creating a strategy focused organization(the phrase coined by the founders of the Balanced Scorecard methodology)is a significant,challenging culture change for many organizations.Success in achieving this change requires:Consistent executive support and involvement.Education,communication,and visibility of the strategy and measurements of its effectiveness throughout the organization.Constant feedback loops so that strategy is an every-day consideration.Tools to enable non-technical users to understand the key drivers of the measures.Translation of the strategy to operational terms so that alignment to strategy and implementation of it occur at all levels of an organization.Organizations that have successfully implemented the Balanced Scorecard have achieved remarkable transformations in their financial performance,in many cases vaulting to the top ranks in their industry groups.无忧商务无忧商务 中国最大的管理资料库中国最大的管理资料库教育新天地教育新天地 中国最大学习培训咨询平台中国最大学习培训咨询平台WWW.5UCOM.COM免责声明：本站所有资源来源于互联网和会员交流，该资料版权为原作者所有，若作者有版权声明的或文章从其它站转载而附带有原所有站的版权声明者，其版权归属以附带声明为准。若侵犯到您的版权,请提出指正,我们将立即删除。请下载试用者二十四小时后删除，试用后请购买正版的资源。WWW.5UCOM.COMBringing the Balanced Scorecard to Life:The Microsoft Balanced Scorecard Framework 2 Many aspects of Balanced Scorecard development and deployment depend on effective use of technology to be successful.Numerous software packages have been developed to help automate the Balanced Scorecard,but it is very difficult to deliver the needed capabilities in a single software package.Therefore,the Microsoft Balanced Scorecard Framework has been developed to allow organizations to:Develop and deploy a scorecard economically using an existing infrastructure.Manage and display the data and knowledge pertinent to Balanced Scorecards.Facilitate analysis of measures so that prompt corrective action can take place.The framework provides a comprehensive,flexible,cost-effective way to deploy the Balanced Scorecard and deliver superior returns on people,processes,customers,and technologies.无忧商务无忧商务 中国最大的管理资料库中国最大的管理资料库教育新天地教育新天地 中国最大学习培训咨询平台中国最大学习培训咨询平台WWW.5UCOM.COM免责声明：本站所有资源来源于互联网和会员交流，该资料版权为原作者所有，若作者有版权声明的或文章从其它站转载而附带有原所有站的版权声明者，其版权归属以附带声明为准。若侵犯到您的版权,请提出指正,我们将立即删除。请下载试用者二十四小时后删除，试用后请购买正版的资源。WWW.5UCOM.COMBringing the Balanced Scorecard to Life:The Microsoft Balanced Scorecard Framework 3 Introduction How do we communicate strategy through a complex,multi-faceted,decentralized global organization?How do we align our organization and minimize superfluous activities so that were all working efficiently to the same ends?How do we measure the effectiveness of our strategy and its implementation?How do we promote a culture of agility to respond to the rapidly changing business climate we face?As business leaders wrestle with these questions each day,they confront the reality that,“If you cant measure it,you cant manage it.”In other words,effective performance management requires accurate performance measurement.Leaders also understand that performance measurement itself is not enough.The value of measurement is that it identifies where action should be taken.So,effective performance measurement systems must be able to:Accurately reflect a business situation.Guide employees to take the right actions in situations where action is required.Gauge the effectiveness of those actions.A performance measurement system,then,is a closed loop system that embodies situational analysis of information,corrective actions,and result evaluation.The Balanced Scorecard is a proven performance measurement system.It is a comprehensive strategic performance management system and methodology.It is a framework for defining,refining and communicating strategy,for translating strategy to operational terms,and for measuring the effectiveness of strategy implementation.无忧商务无忧商务 中国最大的管理资料库中国最大的管理资料库教育新天地教育新天地 中国最大学习培训咨询平台中国最大学习培训咨询平台WWW.5UCOM.COM免责声明：本站所有资源来源于互联网和会员交流，该资料版权为原作者所有，若作者有版权声明的或文章从其它站转载而附带有原所有站的版权声明者，其版权归属以附带声明为准。若侵犯到您的版权,请提出指正,我们将立即删除。请下载试用者二十四小时后删除，试用后请购买正版的资源。WWW.5UCOM.COMBringing the Balanced Scorecard to Life:The Microsoft Balanced Scorecard Framework 4 This paper briefly describes the history,evolution,and key elements of the Balanced Scorecard.It then identifies the critical success factors for a Balanced Scorecard implementation.Finally,it presents the Microsoft Balanced Scorecard Framework(BSCF)as a way to leverage a corporations existing investments and capabilities to develop and deploy a scorecard in a timely,cost-effective,scalable,manageable,and reliable way.无忧商务无忧商务 中国最大的管理资料库中国最大的管理资料库教育新天地教育新天地 中国最大学习培训咨询平台中国最大学习培训咨询平台WWW.5UCOM.COM免责声明：本站所有资源来源于互联网和会员交流，该资料版权为原作者所有，若作者有版权声明的或文章从其它站转载而附带有原所有站的版权声明者，其版权归属以附带声明为准。若侵犯到您的版权,请提出指正,我们将立即删除。请下载试用者二十四小时后删除，试用后请购买正版的资源。WWW.5UCOM.COMBringing the Balanced Scorecard to Life:The Microsoft Balanced Scorecard Framework 5 About the Balanced Scorecard Background and History The Balanced Scorecard came into being in the late 1980s and early 1990s as a method to help companies manage their increasingly complex and multi-faceted business environments.Corporations then were faced with a number of challenges.Market share in many industries was vanishing at an alarming rate due to globalization,liberalization of trade,technology innovation,and domestic quality issues.The economy was in transition from product-driven to service-driven.The composition of the workforce was changing,and companies workforce needs were changing.In spite of all these changes,most businesses still relied on traditional measures of performance based on a centuries-old accounting model,which failed to accurately reflect the true health(and future prospects)of an organization.The need for better information to respond to rapidly changing market conditions was obvious.In response to these stresses,and the shortcomings of traditional financial performance measures,Professor Robert Kaplan and David Norton began to shape the concept of the Balanced Scorecard during a research project with 12 companies in the late 1980s.They understood the limitations of relying too much on purely financial measures.They realized that many of the ways to improve short-term financial performancesuch as reducing headcount,and cutting expenses for training,R&D,marketing,and customer servicemight be detrimental to the future financial health of the company.Conversely,companies might appear to be 无忧商务无忧商务 中国最大的管理资料库中国最大的管理资料库教育新天地教育新天地 中国最大学习培训咨询平台中国最大学习培训咨询平台WWW.5UCOM.COM免责声明：本站所有资源来源于互联网和会员交流，该资料版权为原作者所有，若作者有版权声明的或文章从其它站转载而附带有原所有站的版权声明者，其版权归属以附带声明为准。若侵犯到您的版权,请提出指正,我们将立即删除。请下载试用者二十四小时后删除，试用后请购买正版的资源。WWW.5UCOM.COMBringing the Balanced Scorecard to Life:The Microsoft Balanced Scorecard Framework 6 doing poorly from a financial perspective because they were investing in the core capabilities that could drive superior future performance.Furthermore,they perceived the limitation of reliance on lagging indicators that convey past performance results,but do not generally provide a reliable indication of future performance.Kaplan and Norton also perceived that employees throughout a company often did not understand how their role related to strategy and financial measures,leading employees to feel powerless to impact the things that were being measured.So,Kaplan and Norton introduced the Balanced Scorecard as a way for companies to measure and report performance in a way that balanced:Multiple perspectives.Both leading and lagging indicators.Inward-facing measures,like productivity,and also outward-facing measures,like customer loyalty.The results of their initial research work with 12 companies were published in 1992 in the Harvard Business Review.Fueled by the positive response to their initial article and successful consulting work,Kaplan and Norton continued to develop the concept of the Balanced Scorecard,and published the book,The Balanced Scorecard in 1996.By that time,the focus of the Balanced Scorecard had evolved from an emphasis on measures and reporting,to a methodology for promoting strategic management of the organization.As more and more organizations began to embrace and experiment with the Balanced Scorecard concept,a growing number of tools and techniques emerged,building on many of the initial concepts.In 2000,Norton and Kaplan released their second book,The Strategy Focused Organization,无忧商务无忧商务 中国最大的管理资料库中国最大的管理资料库教育新天地教育新天地 中国最大学习培训咨询平台中国最大学习培训咨询平台WWW.5UCOM.COM免责声明：本站所有资源来源于互联网和会员交流，该资料版权为原作者所有，若作者有版权声明的或文章从其它站转载而附带有原所有站的版权声明者，其版权归属以附带声明为准。若侵犯到您的版权,请提出指正,我们将立即删除。请下载试用者二十四小时后删除，试用后请购买正版的资源。WWW.5UCOM.COMBringing the Balanced Scorecard to Life:The Microsoft Balanced Scorecard Framework 7 which describes that evolution to a broader concept of enterprise strategic management.The Balanced Scorecard is a dynamic methodology,and the understanding of its potential deepens as Kaplan and Norton proceed with innovative work,such as developing scorecards for support functions like Human Resources and Information Technology(IT).Empowering the Knowledge Worker Today,companies face the same pressures as 10 years ago,but in a radically different economic landscape.A new pressure,then barely on the horizon,has revolutionized the way many businesses must operatethe Internet.The Internets impact is ubiquitous.Among other impacts,it has lowered entry barriers to many markets;empowered the customer with information and choice;brought new distribution channels;and spawned entire industry sectors around activities such as customer relationship management,supply chain integration,security,and the marketing of information.The economy has transitioned to what some call the Age of Informationan economy in which Gross Domestic Product is increasingly dominated by services.In this service economy,the knowledge worker has replaced the production assembly line worker as a key factor of production.Knowledge workers use and process data or information,and in collaboration with other workers,create knowledge and take action,thereby increasing value.This value creation process is predominantly intangible in nature.In 1998,over 75%of the market value of the S&P 500 was captured in intangible assets.Intangible assets,like any other asset,are factors of production that should be used to generate value.These intangible factors of 无忧商务无忧商务 中国最大的管理资料库中国最大的管理资料库教育新天地教育新天地 中国最大学习培训咨询平台中国最大学习培训咨询平台WWW.5UCOM.COM免责声明：本站所有资源来源于互联网和会员交流，该资料版权为原作者所有，若作者有版权声明的或文章从其它站转载而附带有原所有站的版权声明者，其版权归属以附带声明为准。若侵犯到您的版权,请提出指正,我们将立即删除。请下载试用者二十四小时后删除，试用后请购买正版的资源。WWW.5UCOM.COMBringing the Balanced Scorecard to Life:The Microsoft Balanced Scorecard Framework 8 production are used in ways that may be many times removed from revenue generation or cost reduction;they are frequently indirect contributors to production of a product or service.For example,IT investments involve extensive use of knowledge workers and capital,and are a powerful service facilitator with significant impacts on costs and internal and external customer relationships,but rarely are there direct correlations between IT projects and increased revenue or reduced cost.So,organizational financial performance is increasingly contingent on generating returns on intangible factors of production.Therefore,organizations must apply the knowledge workers expertise in ways that serve a defined corporate strategy to achieve a return on that worker.It follows that organizations must both empower the knowledge worker and measure their performance in relation to strategy.However,organizations are finding it extremely difficult to implement strategy
