【正文】 ts and initiatives which collectively describe the strategy of an organization and how the strategy can be achieved. It can take something as plicated and frequently nebulous as strategy and translate it into something that is specific and can be understood.”PerspectivesKaplan and Norton’s Balanced Scorecard describes strategy and performance management from multiple perspectives. The classic Balanced Scorecard has four perspectives:PerspectiveKey QuestionFinancial To succeed financially, how should we appear to our stakeholders?CustomerTo achieve our vision, how should we appear to our customers?Process To satisfy our customers and shareholders, at what business processes must we excel?Learning and GrowthTo achieve our vision, how will we sustain our ability to change and improve?Each perspective can be explained by a key question with which it is associated. The answers to each key question bee the objectives associated with that perspective, and performance is then judged by the progress to achieving these objectives. There is an explicit causal relationship between the perspectives: good performance in the Learning and Growth objectives generally drives improvements in the Internal Business Process objectives, which should improve the organization in the eyes of the customer, which ultimately leads to improved financial results.Though there are four basic perspectives proposed, it is important to understand that these perspectives reflect a unique organizational strategy. So the perspectives and key questions should be amended and supplemented as necessary to capture that strategy. For example, a nonprofit or government organization would not have the same perspectives as a forprofit corporation. Objectives and MeasuresObjectives are desired outes. The progress toward attaining an objective is gauged by one or more measures. As with perspectives, there are causal relationships between objectives. In fact, the causal relationship is defined by dependencies among objectives. So, it is critical to set measurable, strategically relevant, consistent, timedelineated objectives. Measures are the indicators of how a business is performing relative to its strategic objectives. Measures, or metrics, are quantifiable performance statements. As such, they must be: Placed in context of a target to be reached in an identified time frame. Owned by a designated person or group who has the ability to impact those measures.An organization is likely to have a variety of types of measures. Some will be calculated from underlying data. Others will be aggregated index measures that assign different weights to multiple contributing measures. Some are frequently measured and others may only be measured on a quarterly or annual basis. It is important to balance lagging indicators—which includes most financial measures—with leading indicators—areas where good performance will lead to improved results in the future. It is also important to balance internal measures, such as cost reduction, injury incident rates, and training programs, with external measures like market share, supplier performance, and customer satisfaction.InitiativesAn initiative is a change process or activity designed to achieve one or more objectives. The initiative is what will move a measure toward its target value. Initiatives may be large or small in scope. They generally are owned by a person or group, and are managed like projects. Strategy Maps, Strategic Themes, and Matrices Since even a relatively simple scorecard can contain an overwhelming amount of information, several tools have been developed to help municate large, plex quantities of information in simple, easily understood ways. Strategy MapsMapping a strategy is an important way to evaluate and make visually explicit an organization’s perspectives, objectives, and measures, and the causal linkages between them. Organizing objectives in each defined perspective, and mapping the strategic relationships among them, serves as a way to evaluate objectives to make sure they are consistent and prehensive in delivering the strategy. The strategy map is a visual way to municate to different parts of the organization how they fit into the overall strategy. It facilitates cascading a balanced scorecard through an organization, because it can be created at different levels of an organization, and each level’s map can be viewed for alignment with the overall strategy map. Figure 1: Example Strategy MapStrategic ThemesThe strategy map in Figure 1 shows a strategic theme. The strategic theme is a grouping of similar objectives and their measures across perspectives. It helps make a plex strategy more understandable by organizing and categorizing objectives and measures. It also reduces the amount of information and number of causal linkages that need to be drawn on a strategy map. A plex organization might have several strategic themes, with objectives and measures designed to gauge the effectiveness of the organization in pursuing those themes.Strategy MatrixThe strategy matrix is another useful visualization and summarization tool. It displays objectives, measures, targets, and initiatives in one table. The strategy matrix can point to areas where scorecard elements might be out of balance. For example, there may be a cluster of initiatives around one objective, while other objectives have no supporting initiatives. This can be useful when prioritizing spending for projects. Typically, the strategy matrix will reflect a strategic theme, so one matrix is prepared for each theme.ObjectiveMeasureTargetInitiativeFinancialIncrease % of revenue from new stores % Revenue from stores opened in last 3 years 30% year 1 50% year 3Marketing to new target marketsAvg. of days to breakeven 180 days year 1 130 days year 3Operations reviewSite selectionIncrease sales efficien