BALANCED SCORECARD(平衡记分卡)
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作者： Kaplan著
出 版 社： Harvard Business School Press
出版时间： 1996-9-1字数：版次： 1页数： 322印刷时间： 1996/09/01开本：印次： 1纸张： 胶版纸I S B N ： 9780875846514包装： 精装内容简介
As running a corporate?or government or not-for-profit?enterprise becomes increasingly complicated, more sophisticated approaches are needed to implement strategy and measure performance. Purely financial evaluations of performance, for example, no longer suffice in a world where intangible assets?relationships and capabilities?increasingly determine the prospects for success. Kaplan, a Harvard Business School professor of accounting, and Norton, president of Renaissance Solutions, make a key contribution by describing and illustrating the balanced scorecard, a multidimensional approach to measuring corporate performance that incorporates both financial and non-financial factors. The concept of a balanced scorecard originated in a study group of 12 companies that met throughout 1990; since then, the authors have worked with several companies, including FMC Corporation, Brown & Root Energy Services, Mobil and CIGNA, to create scorecards and use them as a systematic means to implement new organizational strategy. Though still in the preliminary stages of development, balanced scorecards could represent the emergence of a new era of management sophistication, in which both the hard and soft variables of work life are taken into account in a rigorous, testable fashion. Kaplan and Norton provide an excellent, though dry, introduction to a new methodology of management.
目录
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 Budlgets
11 Feedback and the Strategic Learning Process
12 Implementing a Balanced Scorecard Management Program
Appendix: Building a Balanced Scorecard
Index
About the Authors
