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一、化战略为行动的工具——平衡计分卡平衡记分卡打破了传统的只注重财务指标的业绩管理方法,认为传统的财务会计模式只能衡量过去发生的事情。在工业时代,注重财务指标的管理方法还是有效的,但在信息社会里,传统的业绩管理方法并不全面。组织必须通过在客户、供应商、员工、组织流程、技术和革新等方面的投资,获得持续发展的动力。基于这种认识,平衡记分卡方法认为,组织应从四个角度审视自身业绩:客户、业务流程、学习与成长、财务。
A Strategy for Action - Balanced Scorecard The Balanced Scorecard breaks the traditional performance management approach that focuses only on financial indicators and argues that traditional financial accounting models only measure what happened in the past. In the industrial age, management methods that focus on financial indicators are still effective, but in the information society, the traditional performance management methods are not comprehensive. Organizations must gain momentum for continued growth through investments in customers, suppliers, employees, organizational processes, technology and innovation. Based on this understanding, the balanced scorecard approach argues that organizations should look at their performance from four perspectives: customer, business process, learning and growth, and finance.