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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-f
2、inancialmeasures.Butmanyofthemostpopularnon-financialmeasures,suchascustomersatisfactionandemployeeattitudes,havesomeofthesamelimitationsasfinancialmeasures.First,theyarelaggingmeasures,reportinghowwelltheorganization'sstrategyworkedinthepastperiodbutprovidingli
3、ttleguidanceonhowtonavigatetothefuture.Second,thenon-financialmeasurestheyusearegenericandarenotrelatedtospecificstrategicobjectivesthatwillprovidesustainablecompetitiveadvantage.Scorecardsbuiltuponlagging,non-strategicindicatorsrepresentonlyalimitedapplicationo
4、fthefullpoweroftheBalancedScorecard.Ourexperienceinobservingandbuildingmorethan100scorecardsrevealsthatthefinancialandnon-financialmeasuresonaBalancedScorecardshouldbederivedfromthebusiness-unit'suniquestrategy.TheBalancedScorecardprovidesexecutiveswithacomprehe
5、nsiveframeworkthatcantranslateacompany'svisionandstrategyintoacoherentandlinkedsetofperformancemeasures.Themeasuresshouldincludebothoutcomemeasuresandtheperformancedriversofthoseoutcomes.Byarticulatingtheoutcomestheorganizationdesiresaswellasthedriversofthoseout
6、comes,seniorexecutivescanchanneltheenergies,theabilities,andthespecificknowledgeheldbypeoplethroughouttheorganizationtowardsachievingthebusiness'slong-termgoals.Manypeoplethinkofmeasurementasatooltocontrolbehaviorandtoevaluatepastperformance.Traditionalcontrolan
7、dperformancemeasurementsystemsattempttokeepindividualsandorganizationalunitsincompliancewithapre-establishedplan.ThemeasuresonaBalancedScorecardarebeingusedbyexecutivesinadifferentway—toarticulatethestrategyofthebusiness,tocommunicatethestrategyofthebusiness,and
8、tohelpalignindividual,organizational,andcross-departmentalinitiativestoachieveacommongoal.Theseexecutivesareusingthescorecardasacommunication,information,andlearnings
