欢迎来到天天文库
浏览记录
ID:33917021
大小:237.00 KB
页数:22页
时间:2019-03-02
《绩效评估工具英文课件》由会员上传分享,免费在线阅读,更多相关内容在教育资源-天天文库。
1、BalancedScorecardStrategicManagementAccountingTheBalancedScorecardManagementtranslatesitsvision,missionandstrategyintobusinessperspectives;objectivesandperformancemeasuresthatemployeesunderstandandaccept.PerformancemeasuresCustomersLearningandgrowthInternalbusinessprocessesFinancialTheBalancedS
2、corecard:Fromvision,missionandstrategytoPerformanceMeasuresExh.10-11FinancialHasourfinancialperformanceimproved?CustomerDocustomersrecognizethatwearedeliveringmorevalue?InternalBusinessProcessesHaveweimprovedkeybusinessprocessessothatwecandelivermorevaluetocustomers?LearningandGrowthArewemaintai
3、ningourabilitytochangeandimprove?PerformanceMeasuresWhatareourfinancialgoals?Whatcustomersdowewanttoserveandhowarewegoingtowinandretainthem?Whatinternalbusi-nessprocessesarecriticaltoprovidingvaluetocustomers?Vision,MissionandStrategyTheBalancedScorecard:Non-financialMeasuresThebalancedsco
4、recardreliesonnon-financialmeasuresinadditiontofinancialmeasuresfortworeasons:Financialmeasuresarelagindicatorsthatsummarizetheresultsofpastactions.Non-financialmeasuresareleadingindicatorsoffuturefinancialperformance.Topmanagersareordinarilyresponsibleforfinancialperformancemeasures–notlowerlev
5、elmanagers.Non-financialmeasuresaremorelikelytobeunderstoodandcontrolledbylowerlevelmanagers.TheBalancedScorecardforIndividualsApersonalscorecardshouldcontainmeasuresthatcanbeinfluencedbytheindividualbeingevaluatedandthatsupportthemeasuresintheoverallbalancedscorecard.Theentireorganizationshoul
6、dhaveanoverallbalancedscorecard.Eachindividualshouldhaveapersonalbalancedscorecard.Thebalancedscorecardlaysoutconcreteactionstoattaindesiredoutcomes.Abalancedscorecardshouldhavemeasuresthatarelinkedtogetheronacause-and-effectbasis.Ifweimproveoneperformancemeasure...Anotherdesiredperformancemeas
7、urewillimprove.TheBalancedScorecardThenTheBalancedScorecardandCompensationIncentivecompensationshouldbelinkedtobalancedscorecardperformancemeasures.TheBalancedScorecardJaguarExampleEmployeeskillsininsta
此文档下载收益归作者所有