【正文】 cyRevenue per FTE $ X year 1 $ Y year 3Selfservice checkout pilotCustomerAcquire new locationsAvg. daily customers X in first 6 mos., Y in first year, Z by year 3Local marketing/PR campaigns of repeat customers X in first 6 mos., Y in first year, Z by year 3Customer loyalty programAvg. $ customer purchase $ X year 1 $ Y year 3Coupon programInstore promotions amp。 GrowthUse business intelligence systems% eligible employees trained90% year 199% year 2Inhouse system trainingIntegrated knowledge management paper forms used 200 year 1 100 year 2 5 year 3Corporate digital nervous systemFigure 2: Example Strategy Matrix (for the Strategy Map shown in Figure 1)Critical Success Factors for BSC DevelopmentExtensive research and evaluation of hundreds of Balanced Scorecard implementations has been done by the Balanced Scorecard Collaborative (the consulting organization established by the founders of the Balanced Scorecard methodology) and various other practitioners. A consistent theme emerges from this body of knowledge: the Balanced Scorecard is a cultural change initiative. Successful organizations use the Balanced Scorecard to create a culture of continual focus on strategy formulation, measurement, and revision. They create what Kaplan and Norton call a strategy focused organization.The key elements in creating this strategy focused organization are as follows:1. Mobilize change through executive leadership. Building a strategy focused organization usually involves significant culture change. Organizational change is an evolutionary process. Consistent executive leadership, involvement, active sponsorship, and support are critical to maintaining momentum through the challenges that organizations inevitably encounter. The executive team must be in agreement on strategies and must drive the scorecard process for it to be successful. Often executives are too busy to be intimately involved in the process, so a crossfunctional team is formed. This can be successful if: The team has the ear of the leadership and can readily escalate issues to executives for resolution. Rarely is an initial scorecard left unrevised. So, if an organization ties pensation to measures that are not in fact driving desired behavior, a powerful motivator has been instituted that will drive an unwise action. It may take time to determine realistic targets, and penalizing people for failing to achieve an unreachable target will surely have a negative impact on morale and eventually profits.4. No accountability. Accountability and high visibility are needed to help drive change. This means that each measure, objective, data source, and initiative must have an owner. Without this level of detailed implementation, a perfectly constructed scorecard will not achieve success, because nobody will be held accountable for performance. 5. Employees not empowered. While accountability may provide strong motivation for improving performance, employees must also have the authority, responsibility and tools necessary to impact relevant measures. Otherwise they will resist involvement and ownership. Resources must be made available, and initiatives funded, to achieve success. Employees are likely to need new information tools to help them understand the drivers of measures for which they are responsible so they can take action. These tools can include systems for analysis and early warning indicators, exception reports and collaboration. 6. Too many initiatives. Large, decentralized organizations usually find that crossover and duplication among initiatives can be identified. Crossmatching scorecard objectives with current and planned initiatives can be an important way to focus and align a pany. This method will identify cases where objectives are supported inappropriately. Rather than relying on budgeting for strategic funding, this process eliminates waste, speeds scorecard implementation, and helps an organization prioritize their initiatives to better support their strategy.Automating the Balanced ScorecardA successful BSC program relies extensively on data, education, and munication to promote, monitor, and reinforce behavior modifications—all processes that can be facilitated easily by information technology.Automation is EssentialAutomation is essential in order to manage the vast amount of information related to a pany’s mission and vision, strategic goals, objectives, perspectives, measures, causal relationships, and initiatives. The alternative is a manual process, which significantly increases the effort and cost of scorecard development and sets back progress in the early stages of the BSC development, when momentum is critical. Automation can foster quicker culture change, both during development and in the ongoing use of the BSC. If the software used is intuitive and can be deployed through an organization readily, it can bring visibility to the BSC process, ease a cultural transition, and enable participation by a wider audience.Approaches to AutomationA number of software development panies have sought to develop an automated solution and capitalize on the success of the Balanced Scorecard. Various approaches to BSC automation exist, depending on the orientation of the software pany: Proprietary business intelligence (BI) products. One class of scorecard automation software has formed around proprietary BI software products. BI software is designed to support an organization’s reporting and analysis needs. Naturally, a BI software vendor will see the BSC as an extension of BI, and so will develop it as an addon to their product line. While these packages can meet some of the analytical needs that support a balanced scorecard, they tend to have several limitations: They do not generally provide needed capabilities with regard to strategy munication and managing nonnumeric information like