【正文】 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.Strategic Theme: Smart, Profitable ExpansionObjectiveMeasureTargetInitiativeFinancialIncrease % 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 efficiencyRevenue 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。 classesProcessFactbased site selectionDays lag between market selection and site acquisition 90 days year 1 70 days year 3GIS mappingNational brokerage contractStreamline development process Project duration, site acquisition to opening 365 days year 1 300 days year 3Standardize design/build processes% stores open on schedule 93% year 1 95% year 2Webbased project managementLearning 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 executive team has first participated in facilitated sessions at which the fundamental mission, vision, and strategic themes are established. The team has the ear of the leadership and can readily escalate issues to executives for resolution. Executives continue to municate their support for, and involvement in, the Balanced Scorecard initiative.2. Make strategy a continual process. A strategic focus is not maintained if strategy formulation bees a onetime activity. Feedback loops are needed to constantly focus attention on and reevaluate the strategy and the measures. To support strategy evaluation, tools for reporting and analysis should be deployed to enable analysis of the factors influencing the measures. The budget process also is often linked to strategy, and in some cases the Balanced Scorecard replaces traditional budget formulation as a way to allocate funds. 3. Make strategy everyone’s job. This is done through strategic education and awareness and by cascading the scorecard down through the organization, so that business units, departments—or even individuals—create their own scorecards. The linkages to strategy are explicitly defined at all levels. This helps departments and individuals understand and find new ways to support the strategy of the organization. It also helps ensure that employees at all levels are being measured and pensated in ways that support that strategy. 4. Align the organization to the strategy. This involves evaluating current organizational structures, lines of reporting, and policies and procedures to ensure that they are consistent with the strategy. It can include realignment of business units or redefining the roles of different support units to make sure that each part of the organization is lined up to best support the strategy.5. Translate the strategy into operational terms. Tools like the strategy maps, cascaded scorecards, and strategy grids are used to integrate strategy with the operational tasks that employees perform daily. This ensures that tasks are done in ways that support the strategies. Common Pitf