连结平衡计分卡与策略

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1、外文文献翻译译文题　　目：　基于平衡记分卡的某企业核心KPI体系构建　　一、外文原文原文：LinkingtheBalancedScorecardtoStrategyKaplanRobertS,NortonDavidPManymanagersandconsultantswhoagreetothebasicrationaleforaBalancedScorecardbelievetheyhavecreatedonewhentheysupplementtraditionalfinancialmeasureswithnon-financialmeasures.Butm

2、anyofthemostpopularnon-financialmeasures,suchascustomersatisfactionandemployeeattitudes,havesomeofthesamelimitationsasfinancialmeasures.First,theyarelaggingmeasures,reportinghowwelltheorganization'sstrategyworkedinthepastperiodbutprovidinglittleguidanceonhowtonavigatetothefuture.Sec

3、ond,thenon-financialmeasurestheyusearegenericandarenotrelatedtospecificstrategicobjectivesthatwillprovidesustainablecompetitiveadvantage.Scorecardsbuiltuponlagging,non-strategicindicatorsrepresentonlyalimitedapplicationofthefullpoweroftheBalancedScorecard.Ourexperienceinobservingand

4、buildingmorethan100scorecardsrevealsthatthefinancialandnon-financialmeasuresonaBalancedScorecardshouldbederivedfromthebusiness-unit'suniquestrategy.TheBalancedScorecardprovidesexecutiveswithacomprehensiveframeworkthatcantranslateacompany'svisionandstrategyintoacoherentandlinkedsetof

5、performancemeasures.Themeasuresshouldincludebothoutcomemeasuresandtheperformancedriversofthoseoutcomes.Byarticulatingtheoutcomestheorganizationdesiresaswellasthedriversofthoseoutcomes,seniorexecutivescanchanneltheenergies,theabilities,andthespecificknowledgeheldbypeoplethroughoutthe

6、organizationtowardsachievingthebusiness'slong-termgoals.Manypeoplethinkofmeasurementasatooltocontrolbehaviorandtoevaluatepastperformance.Traditionalcontrolandperformancemeasurementsystemsattempttokeepindividualsandorganizationalunitsincompliancewithapre-establishedplan.Themeasureson

7、aBalancedScorecardarebeingusedbyexecutivesinadifferentway—toarticulatethestrategyofthebusiness,tocommunicatethestrategyofthebusiness,andtohelpalignindividual,organizational,andcross-departmentalinitiativestoachieveacommongoal.Theseexecutivesareusingthescorecardasacommunication,infor

8、mation,andlearnings