文档介绍：Building the Balanced Scorecard
Building the
Balanced Scorecard
Matt H1>. Evans, CPA, CMA, CFM
Introduction
Balanced Scorecards provide a framework municating strategy in operating terms (metrics, targets, etc.)
You municate strategy in operating terms if you expect people to execute on your strategy.
When people are asked about strategy, they reach for their balanced scorecard.
Matt H. Evans, CPA, CMA, CFM
Agenda
This slide presentation will outline the major steps for building a balanced scorecard.
How you execute these steps will depend upon many factors: Company culture, tolerance for change, leadership, etc.
However, please try to follow the same sequence, focusing on the strategic maps.
Matt H. Evans, CPA, CMA, CFM
Overview
Balanced Scorecards are constructed from strategic maps (sometimes referred to as straw models).
Throughout the process, we will refer back to these maps, making sure everything is linked. This is very important since we want to capture a “cause and effect” relationship in building the scorecard.
Matt H. Evans, CPA, CMA, CFM
Strategic Goals
Establishing strategic goals is the first step in building the Balanced Scorecard.
Strategic goals establish direction in concrete terms. For example: “By the year 2003, we will grow revenues by 45%.”
Strategic goals anchor the rest of the process.
Strategic goals should fit with the vision