文档介绍：The Balanced Scorecard
The Balanced Scorecard
Michael L. Werner
University of Miami
Coral Gables, Florida
October 2004
What is Business ess?
Solid financial performance?
October 2004
Balanced Scorecard
Refocuses Management
Financial perspective
Customer perspective
Internal perspective
Learning and Growth perspective
October 2004
The Balanced Scorecard
Developed in 1992 by
Robert Kaplan and
David Norton
October 2004
Kaplan and Norton’s Premise
“…exclusive reliance on financial
measures in a management system
was anizations to do
the wrong things.”
October 2004
Popularity
Employed by half of Global 1000
(According to Bain & Company)
“One of the most powerful
management ideas ever”
(Harvard Business Review)
Most requested and #1 in sales at
Harvard Business Publishing
October 2004
The Balanced Scorecard
Originally developed as a
measurement tool
Also panies manage and
implement strategy
October 2004
The Balanced Scorecard
Based on corporate strategy
A balanced plan for business
More than a financial plan
(Robert Kaplan and David Norton)
October 2004
Basic Business Strategy
Financial
We will ensure that we use our resources and people to maintain financial ess.
Customer
We will meet or exceed our customers’ current and future expectations and
requirements with high quality products, reasonable prices and superior service.
Internal
We will provide high quality on-time imaging products and services and provide an
efficient and effective means to deliver them in a high quality fashion.
Learning and Growth
We will attract and retain high caliber people and promote an environment
that develops their interpersonal, business and technical skills and knowledge.
We will strive to develop and maintain the best sourcing for our products.
We will strive to be aware and on the cutting edge of imaging and business technology.
October 2004
The Trouble with Strategy
It is unlikely that a poor
strat