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法展開行動的願景與策略 、團(tuán)隊(duì) 、個人的目標(biāo)連結(jié) 3. 策略未與資源分配相結(jié)合 (Tactical), 而非策略性 (Strategic)的回饋 Source:”THE BALANCED SCORECARD” Robert S. Kaplan, David P. Norton 策略績效平衡卡 (The Balanced Scorecard) 提供將策略 (Strategy)轉(zhuǎn)化成作業(yè)面意義的架構(gòu) 財(cái)務(wù)構(gòu)面 目標(biāo) 衡量項(xiàng)目 目標(biāo)值 方策 願景 策略 顧客構(gòu)面 學(xué)習(xí)與成長構(gòu)面 內(nèi)部作業(yè)流程構(gòu)面 如何向股東呈 現(xiàn)我們在財(cái)務(wù) 方面的成績 ? 我們要如何對顧客 表現(xiàn),以實(shí)現(xiàn)我們 的願景 ? 我們?nèi)绾伪S懈淖兣c 持續(xù)改善的能力,以 實(shí)現(xiàn)我們的願景? 我們需加強(qiáng)那些 業(yè)務(wù)流程,以滿 足股東與顧客的 需求 ? 目標(biāo) 衡量項(xiàng)目 目標(biāo)值 方策 目標(biāo) 衡量項(xiàng)目 目標(biāo)值 方策 目標(biāo) 衡量項(xiàng)目 目標(biāo)值 方策 Source:”THE BALANCED SCORECARD” Robert S. Kaplan, David P. Norton Linking Multiple Scorecard Measures To A Single Strategy ROCE Customer Loyalty Ontime Delivery Process Quality Process Cycle Time Employee Skills Financial Customer Internal Business Process Learning Growth Source:”THE BALANCED SCORECARD” Robert S. Kaplan, David P. Norton CauseandEffect Relationships A strategy is a set of hypotheses about cause and effect. Causeandeffect relationships can be expressed by a sequence of ifthen statements. “ If we increase employee training about products, then they will bee more knowledgeable about the full range of products they can sell。 in effect, management by exception. The Balanced Scorecard is not a replacement for an anization’s daytoday measurement system. The scorecard measures are chosen to direct the attenti