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1、连结平衡计分卡与策略外文翻译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,NortonDavidPManymanagersandconsultantswhoagreetothebasicrationaleforaBalancedScorecardbelievetheyhavecreatedonewhentheysupplementtraditionalfinanci
2、almeasureswithnon-financialmeasures.Butmanyofthemostpopularnon-financialmeasures,suchascustomersatisfactionandemployeeattitudes,havesomeofthesamelimitationsasfinancialmeasures.First,theyarelaggingmeasures,reportinghowwelltheorganization'sstrategyworked
3、inthepastperiodbutprovidinglittleguidanceonhowtonavigatetothefuture.Second,thenon-financialmeasurestheyusearegenericandarenotrelatedtospecificstrategicobjectivesthatwillprovidesustainablecompetitiveadvantage.Scorecardsbuiltuponlagging,non-strategicindi
4、catorsrepresentonlyalimitedapplicationofthefullpoweroftheBalancedScorecard.Ourexperienceinobservingandbuildingmorethan100scorecardsrevealsthatthefinancialandnon-financialmeasuresonaBalancedScorecardshouldbederivedfromthebusiness-unit'suniquestrategy.Th
5、eBalancedScorecardprovidesexecutiveswithacomprehensiveframeworkthatcantranslateacompany'svisionandstrategyintoacoherentandlinkedsetofperformancemeasures.Themeasuresshouldincludebothoutcomemeasuresandtheperformancedriversofthoseoutcomes.Byarticulatingth
6、eoutcomestheorganizationdesiresaswellasthedriversofthoseoutcomes,seniorexecutivescanchanneltheenergies,theabilities,andthespecificknowledgeheldbypeoplethroughouttheorganizationtowardsachievingthebusiness'slong-termgoals.Manypeoplethinkofmeasurementasat
7、ooltocontrolbehaviorandtoevaluatepastperformance.Traditionalcontrolandperformancemeasurementsystemsattempttokeepindividualsandorganizationalunitsincompliancewithapre-establishedplan.ThemeasuresonaBalancedScorecardarebeingusedbyexecutivesinadifferentway
8、?toarticulatethestrategyofthebusiness,tocommunicatethestrategyofthebusiness,andtohelpalignindividual,organizational,andcross-departmentalinitiativestoachieveacommongoal.Theseexecutivesareusingthescorecardasacommunication,information,and
