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1、»THEHIGH-PERFORMANCEORGANIZATIONBESTOFHBR1992Bythe1980s,manyexecutiveswereconvincedthattraditionalmeasuresoffinancialperformancedidn'tletthemmanageeffectivelyandwantedtore-placethemwithoperationalmeasures.Arguingthatexecutivesshouldtrackbothfinancialandoperationalmetrics,RobertKaplanandDavidNorto
2、nsuggestedfoursetsofparameters.First,howdocustomersseeyourcompany?Findoutbymeasuringleadtimes,quality,performanceandservice,andcosts.Second,whatmustyourcompanyexcelat?Determinetheprocessesandcompetenciesthataremostcritical,andspecifymeasures,suchascycletime,quality,employeeskills,andproductivity,
3、totrackthem.Third,canyourcompanycontinuetoimproveandcreatevalue?Monitoryourabilitytolaunchnewproducts,createmorevalueforcustomers,andimproveoperatingefficiencies.Fourth,howhasyourcompanydonebyitsshareholders?Measurecashflow,quarterlysalesgrowth,operatingincomebydivision,andincreasedmarketsharebys
4、egmentandreturnonequity.Thebalancedscorecardletsexecutivesseewhethertheyhaveimprovedinoneareaattheexpenseofanother.Knowingthat,saytheauthors,willprotectcompaniesfrompostingsuboptimalperformance.TheBalancedScorecard:MeasuresThatDrivePerformancebyRobertS.KaplanandDavidP.Norton^^"hatyoumeasureiswhat
5、youciesofcurrentperformancemeasure-getSenk>rexecutivesunderstandthatmentsystems,somehavefocusedontheii(rtganization'smeasurementsys-makingfinancialmeasuresmorerele-Thebalancedscorecardtemstronglyaffectsthebehaviorofvant.Othershavesaid,"Forgetthefi-managersandemployees.Executivesnancialmeasures;im
6、proveoperationaltracksalltheimportantalsounderstandthattraditionalfinan-measureslikecycletimeanddefectelementsofacompany'scialaccountingmeasureslikereturnonrates.Thefinancialresultswillfollow."investmentandearningspersharecanButmanagersshouldnothavetostrategy-fromcontinuousgivemisleadingsignalsfo
7、rcontinu-choosebetweenfinancialandopera-ousimprovementandinnovation-ac-tionalmeasures.Inobservingandwork-improvementandtivitiestoday'scompetitiveenviron-ingwithmanycompanies,wehavepartnershipstoteamworkmentdemands.Thet