平衡計分卡的基本概念（英文版）(ppt 30頁)

平衡計分卡的基本概念內容簡介：
Balanced Scorecard:
Management process to implement a business strategy.
Translates a company’s strategy into a coherent set of performance measures.
Establishes cause and effect relationships between Key Performance Indicators.
The Financial perspective is critical but it only measures past performance.
The BSC introduces additional perspectives, the drivers of future financial performance.
Balanced Scorecard
Fills the void that exists in the lack of a systematic process to implement and obtain feedback about strategy.
It is a communication and learning system not a tool to control behavior and to evaluate past performance.
Many companies go through the process of creating a strategic plan but have no way to measure it’s effectiveness
‘Do you know how you are doing against your strategic plan?’
‘ Does your strategic plan include the perspective of your customer, internal business processes and learning and growth?’

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