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基本説明
邦訳：１９９７年・生産性出版
Provides the management system for companies to invest in the long term-in customers, in employees, in new product development, and in systems-rather than managing the bottom line to pump up short-term earnings.
Full Description
The Balanced Scorecard translates a company's vision and strategy into a coherent set of performance measures. The four perspectives of the scorecard--financial measures, customer knowledge, internal business processes, and learning and growth--offer a balance between short-term and long-term objectives, between outcomes desired and performance drivers of those outcomes, and between hard objective measures and softer, more subjective measures. In the first part, Kaplan and Norton provide the theoretical foundations for the Balanced Scorecard; in the second part, they describe the steps organizations must take to build their own Scorecards; and, finally, they discuss how the Balanced Scorecard can be used as a driver of change.
Contents
Preface 1. Measurement and Management in the Information Age 2. Why Does Business Need a Balanced Scorecard? Part One-Measuring Business Strategy 3. Financial Perspective 4. Customer Perspective 5. Internal-Business-Process Perspective 6. Learning and Growth Perspective 7. Linking Balanced Scorecard Measures to Your Strategy 8. Structure and Strategy Part Two-Managing Business Strategy 9. Achieving Strategic Alignment: From Top to Bottom 10. Targets, Resource Allocation, Initiatives, and Budgets 11. Feedback and the Strategic Learning Process 12. Implementing a Balanced Scorecard Management Program Appendix: Building a Balanced Scorecard Index About the Authors
