【正文】
— David McClelland 7 平衡計(jì)分卡( BSC) 公司 愿景和戰(zhàn)略 客戶維度 內(nèi)部流程維度 財(cái)務(wù)維度 學(xué)習(xí)與發(fā)展維度 8 平衡計(jì)分卡( BSC) 方向性目標(biāo) (Objectives) 測(cè)量?jī)?nèi)容(Measures) 具體進(jìn)度 (Targets) 行動(dòng)方案 (Initiatives) 顧客維度 9 The Hierarchy of Measures Financial Customer ROCE Customer Loyalty OnTime Delivery Employee Skills Process Quality Process Cycle Time Internal/Business Process Learning and Growth 10 The InternalBusinessProcess Perspective The Generic ValueChain Model Customer Need Identified Customer Need Satisfaction Identify the Market Create the Product/ Service Offering Build the Products/ Services Deliver the Products/ Services Service the Customer Innovation Process Operations Process Postsale Service Process 11 Customer Perspectives Market Share Customer Profitability Customer Satisfaction Customer Acquisition Customer Retention 12 平衡計(jì)分卡( BSC) BSC制定步驟: ? 建立 BSC項(xiàng)目組 ? 收集數(shù)據(jù)、安排各項(xiàng)準(zhǔn)備工作 ? 就公司愿景、戰(zhàn)略及目標(biāo)達(dá)成共識(shí) ? 確定測(cè)量方式 ? 決定具體測(cè)量指標(biāo) ? 制定行動(dòng)方案 13 財(cái)務(wù)維度 ? 目標(biāo)