【正文】 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 WorkerToday, panies 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 operate—the Internet. The Internet’s impact is ubiquitous. Among other impacts, it has lowered entry barriers to many markets。 Multiple perspectives. 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 prehensive strategic performance management system and methodology. It is a framework for defining, refining and municating strategy, for translating strategy to operational terms, and for measuring the effectiveness of strategy implementation. 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 corporation’s existing investments and capabilities to develop and deploy a scorecard in a timely, costeffective, scalable, manageable, and reliable way.About the Balanced ScorecardBackground and HistoryThe Balanced Scorecard came into being in the late 1980s and early 1990s as a method to help panies manage their increasingly plex and multifaceted 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 productdriven to servicedriven. The position of the workforce was changing, and panies’ workforce needs were changing. In spite of all these changes, most businesses still relied on traditional measures of performance based on a centuriesold 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 shortings 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 panies 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 shortterm financial performance—such as reducing headcount, and cutting expenses for training, Ramp。 Accurately reflect a business situation. Manage and display the data and knowledge pertinent to Balanced Scorecards. 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.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: Constant feedback loops so that strategy is an everyday consideration. Consistent executive support and involvement. 平衡計分卡Bringing the Balanced Scorecard to Life: The Microsoft Balanced Scorecard FrameworkWhite PaperBy: Charles BloomfieldInsightformation, Inc.Published: May 2002For the latest information, please see AbstractThis paper describes the Microsoft174。 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 prehensive 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 panies, and client organizations. This paper cannot prehensively cover such a plex 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.Contents45 / 49Executive Summary 1Introduction 2About the Balanced Scorecard 3Background and History 3Empowering the Knowledge Worker 4Elements of the Balanced Scorecard 4Critical Success Factors for BSC Development 8Common Pitfalls 9Automating the Balanced Scorecard 10The Microsoft Balanced Scorecard Framework 12Facets of the Framework 12Conclusion 22Selected Bibliography 23Useful Web Sites 23Executive SummaryTraditional performance