Balanced Scorecard

Balanced Scorecard
Balanced Scorecard
Balanced Scorecard 1990 Drs. Robert Kaplan
Harvard Business School David Norton Balanced Scorecard Collaborative
Balanced Scorecard

balanced scorecard


balanced scorecard

Balanced Scorecard
(vision) (strategic plan)

Balanced Scorecard


Balanced Scorecard Balanced Scorecard

(academic exercise)
(nerve center of an enterprise)
Kaplan Norton Balanced Scorecard
Balanced Scorecard (financial measures)





(customer relationships)

(customers),
(suppliers), (employees), (processes), (technology),

Balance Scorecard 4
4
1. The Learning and Growth Perspective
, ,

2. The Business Process Perspective
, ,
,
3. The Customer Perspective ,
, ,
4. The Financial Perspective ,
,

 2

Balance Scorecard (BSC) BSC

(Strategic Planning) (Norton
Kaplan) (Balance)
4

1. (Financial Perspective; F)
2. (Customer Perspective; C)
3. (Internal Perspective; I)
4. (Learning and Growth; L)

BSC


4

(Balance) BSC

BSC
4 (C-L-I-F) 4
BSC
BSC BSC
(Balance)

(Objective) : (Short - and Long - Term)

(Measure) : (Financial and Non-

Financial)
 3

(Indicator) : (lagging and

Leading)

(Perspective) : (Internal and External)

BSC
BSC

(Strategy Map) BSC

map road map

4
4 BSC (Perspective) 2

(Relation)
(Priority)

(Relation)

( 2 )

(Relation) !

(Priority)

" (Strategic
Map)" :-
 4

(F)

(C)
(I) (L)

(C)
(I)
(F) (L)

(Strategic Map)

-- (
SWOT) ()
() ()


 5

Balanced Scorecard
CFO Magazine 1990 10%


1. The Vision Barrier ( )

5%
2. The People Barrier ()
25%
 6

3. The Resource Barrier () 60%

4. The Management Barrier ()
85% 1

BSC

Balanced Scorecard

2 6
Balanced Scorecard

:
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Balanced_Scorecard___3649___3621___3632__KPIs.doc