企业推行平衡计分卡之可行结构

KamalHaddad1BSCRobertKaplanNolanNortonCEODavidNorton1.Financialperspective2.Customerperspective3.Internalbusinessprocessperspective4.Learningandgrowthperspective11RobertS.KaplanandDavidP.Norton.1996.Usingthebalancedscorecardasastrategicmanagementsystem.HarvardBusinessReviewJanuary-February:76.21.11R&Dcash-to-cashcycleRobertS.KaplanandDavidP.Norton.1996(2).TheBalancedScorecard:52.12.coremeasurementgroup231.2.3.4.5.2RobertS.KaplanandDavidP.Norton.1996(2).TheBalancedScorecard:68.23.1.innovationprocess2.operationprocess3.postsaleservice33RobertS.KaplanandDavidP.Norton.1996(2).TheBalancedScorecard:96.34R&DR&D4.44RobertS.KaplanandDavidP.Norton.1996(2).TheBalancedScorecard:129.22RobertS.KaplanandDavidP.Norton.1996(2).TheBalancedScorecard:133.5.1231555523SBU61.463134418183A5233B2534C4314A1.2.3.4.5.6.7.8.6.874A1.2.3.4.6.51.2.3.4.6.671.2.3.4.5.6.7.8.9.7.33B1.2.8.51.2.3.4.5.6.21.2.3.7.71.2.3.4.7C1.2.3.4.5.6.758PS10146.28.531952.(1)a.5551.11.2.3.4.5.6.7.8.9.21.31.2.41.2.51.2.961.2.3.4.71.2.3.4.5.81.2.3.2.11.2.21.2.31.41.2.51.60%50%2.3.11.2.3.21.2.3.4.5.6.7.8.9.31.2.41.2.3.4.104.11.2.21.2.31.2.b.666A1.11.2.21.2.31.2.41.2.51.2.3.4.61.2.71.2.81.2.2.11.2.3.21.2.31.1141.2.3.51.2.61.71.2.81.91.2.101.3.11.2.3.4.21.2.31.2.41.2.51.2.61.2.71.2.81.2.3.4.91.2.101.4.11.2.21.2.31.2.1241.2.51.2.3.61.2.3.71.2.81.2.3.91.2.101.111.2.B11.2.3.4.21.2.3.4.5.6.7.31.2.41.2.3.4.51.2.3.61.2.3.71.2.13(2)a.7771.11.2.21.2.3.4.31.2.41.2.3.51.2.3.4.5.61.2.3.4.5.6.7.8.9.10.11.12.13.1414.15.71.2.81.2.91.2.101.2.2.11.2.21.31.2.41.2.51.2.3.11.2.21.2.31.2.41.2.3.4.5.6.51.2.4.11.2.3.4.5.6.7.8.159.10.11.12.21.2.31.2.41.2.3.51.2.61.2.71.2.81.2.91.2.b.888A1.11.2.1621.2.3.31.2.41.2.51.2.61.2.71.2.81.2.91.2.2.11.2.21.2.31.2.41.SWOT51.561.71.2.81.2.3.91.2.101.111.2.121.2.131.2.3.1711.2.21.2.31.2.41.2.51.2.3.4.61.2.71.2.3.4.81.2.3.91.2.101.111.2.4.11.2.3.21.2.31.2.41.2.3.51.2.3.184.61.2.71.2.81.2.91.2.101.2.111.2.3.4.5.121.2.B1.11.2.3.21.31.2.41.2.51.2.61.ISO900071.2.81.2.91.2.101.2.3.4.111.2.121.192.(3)a.9991.11.2.21.2.3.4.5.31.2.3.4.5.6.7.41.2.51.2.3.4.61.2.71.2.3.81.2.3.4.5.206.91.2.101.2.3.4.5.6.7.2.11.2.21.2.31.41.3.11.2.3.4.5.6.21.2.31.2.41.2.51.2.61.2.3.71.2.4.11.2.3.4.5.21.2.2131.2.41.2.51.5S61.2.b.101010A1.11.2.21.2.31.2.41.51.2.61.71.2.81.2.2.11.21.2.31.2.41.51.2.61.2.2271.2.81.91.2.3.11.2.21.2.31.2.41.2.51.2.61.2.71.2.3.81.2.3.91.2.3.4.101.2.111.2.121.131.2.4.1…1.21.2.31.2.2341.2.51.2.61.2.71.2.81.91.2.101.2.111.2.121.2.131.2.141.2.B1.11.21.2.31.2.41.2.51.2.3.61.2.3.71.2.3.81.2.91.2.101.242.(4)a.11111.11.2.3.4.5.21.2.31.2.41.2.51.2.61.2.71.2.3.2.11.2.21.2.31.2.41.2.128K2551.2.61.2.71.2.3.11.2.21.2.3.4.5.6.7.8.31.2.41.2.3.4.5.51.2.4.11.2.3.4.5.21.2.31.2.41.2.3.64.265.6.51.2.61.2.71.2.81.2.b.121212A1.11.2.3.4.21.2.31.2.41.2.51.2.61.2.3.71.2.3.2781.2.2.11.2.21.2.31.2.3.41.2.51.61.2.71.81.2.3.11.2.21.2.31.2.41.2.3.51.2.61.2.71.2.81.MBO2.MBO91.2.28101.2.111.2.4.11.2.21.2.31.2.41.2.51.2.61.2.71.81.2.91.2.101.111.2.121.2.B1.11.2.21.2.31.2.41.2.51.61.2.2971.2.81.2.91.2.101.2.30134133-139135102-115136108-11712982-9213873-81Bogan,C.andM.English.1994.Benchmarkingforbestpractices:winningthroughinnovativeadaption.NewYork:McGraw-Hill,Inc.Butler,A.,S.Letza.,andB.Neale.1997.Linkingthebalancedscorecardtostrategy.LongRangePlanningApril:242-253.Fleisher,C.andD.Mahaffy.1997.Abalancedscorecardapproachtopublicrelationsmanagementassessment.PublicRelationsReview.Kaplan,R.andD.Norton.1992.Thebalancedscorecard:measuresthatdriveperformance.HarvardBusinessReviewJan–Feb.:71-79._____________________________.1993.Puttingthebalancedscorecardtowork.HarvardBusinessReviewSep–Oct.:134-147._____________________________.1999.ChemicalBank:Implementingthebalancedscorecard.Boston,MA:HarvardBusinessSchoolPressJune:9-195-210._____________________________.1996(1).Usingthebalancedscorecardasastrategicmanagementsystem.HarvardBusinessReviewJan–Feb:75-85._____________________________.1996(2).Thebalancedscorecard:Translatingstrategyintoaction.Boston,MA:HarvardBusinessSchoolPress._____________________________.1996.Knowingthescore.FinancialExecutiveNov–Dec:30-33.31_____________________________.1996.Strategiclearning&thebalancedscorecard.Strategy&LeadershipSep-Oct:18-24._____________________________.1997.Whydoesbusinessneedabalancedscorecard?.JournalofCostManagementfortheManufacturingIndustryMay:3-5.Trudel,J.1997.Thebalancedscorecard:Translatingstrategyintoaction.JournalofProductInnovationManagementMay:51-56.