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1、WhatdocompanieslikeRockwater,AppleComputer,andAdvancedMicroDeviceshaveincommonlThey'reusingthescorecardtomeasureperformanceandsetstrategy.PuttingtheBalancedScorecardtoWorkbyRobertS.KaplanandDavidP.NortonToday'smanagersrecognizetheimpactthatmea-vatebreakthroughimprovementsinsuchcriticalsuresha
2、veonperformance.Buttheyrarelythinkofareasasproduct,process,customer,andmarketmeasurementasanessentialpartoftheirstrategy.development.Forexample,executivesmayintroducenewstrate-Thescorecardpresentsmanagerswithfourdiffer-giesandinnovativeoperatingprocessesintendedtoentperspectivesfromwhichtoeho
3、osemeasures.Itachievehreakthroughperformance,thencontinuecomplementstraditionalfinancialindicatorswithtousethesameshort-termfinancialindicatorsmeasuresofperformanceforcustomers,internaltheyhaveusedfordecades,measureslikereturn-processes,andinnovationandimprovementactivi-on-investment,salesgro
4、wth,andoperatingincome.ties.ThesemeasuresdifferfromthosetraditionallyThesemanagersfailnotonlytointroducenewmea-usedbycompaniesinafewimportantways:surestomonitornewgoalsandprocesseshutalsoClearly,manycompaniesalreadyhavemyriadtoquestionwhetherornottheiroldmeasuresareoperationalandphysicalmeasu
5、resforlocalactivi-relevanttothenewinitiatives.ties.Buttheselocalmeasuresarebottom-upandEffectivemeasurement,however,mustbeanderivedfromadhocprocesses.Theseorecard'sintegralpartofthemanagementprocess.Thehal-measures,ontheotherhand,aregroundedinanancedscorecard,firstproposedintheJanuary-organiz
6、ation'sstrategicobjectivesandcompetitiveFebruary1992issueofHBR{"TheBalancedScore-demands.And,byrequiringmanagerstoselectcard-MeasuresthatDrivePerformance"),providesalimitednumberofcriticalindicatorswithineachexecutiveswithacomprehensiveframeworkthatofthefourperspectives,thescorecardhelpsfocus
7、translatesacompany'sstrategicohjectivesintothisstrategicvision.acoherentsetofperformancemeasures.MuchInaddition,whiletraditionalfinancialmeasuresmorethanameasurementexercise,thebalancedreportonwhathappenedlastperiodwithoutindi-scorecardisaman
