文档介绍：Implementing the
Spring Balanced Scorecard
2002
Using the Analytic
Hierarchy Process
B Y B. DOUGLAS C LINTON, PH .D., CPA; SALLY A. WEBBER, PH .D., CPA;
AND J OHN M. HASSELL, PH .D., CPA
THOMAS SAATY’SINNOVATIVE TECHNIQUE PROVIDES A SYSTEMATIC PROCESS
FOR CHOOSING METRICS.
ompanies using the balanced scorecard have Cheng Hsu illustrated the importance of the balanced
achieved mixed ess. We believe the dif- scorecard concept developed by Robert Kaplan and
ficulty lies with the process of choosing met- David Since the publication of Kaplan and
rics and using them appropriately. To solve Norton’s 1992 Harvard Business Review article, compa-
the dilemmas of how to systematically nies have implemented the balanced scorecard with
Cchoose appropriate metrics and how pare divi- mixed They seem to have a difficult time
sions with differing metrics, we suggest using a tool choosing the proper metrics and then using them
called the Analytic Hierarchy Process (AHP). appropriately.
The AHP is a unique method that provides a means “The point to using the balanced scorecard as a man-
of choosing appropriate metrics in virtually any context. agement tool is not to adopt a specific set of metrics by
It uses a hierarchical approach anize data for prop- cloning them from a particular list,” wrote Clinton and
er decision making. The method is easy to implement, “The idea is to analyze each of ponents
simple to understand, and able to satisfy every require- (relationships and management perspectives) and con-
ment of metric choice and scorecard construction. The sider how they link to strategy and link together to sup-
process can neatly capture the consensus of a potential- port a meaningful continuous improvement and
ly divergent group of managers and can be quickly and assessment effort.”
easily updated as desired. The AHP is a powerful yet The balanced scorecard concept is the balanced pur-
simple tool that