连结平衡计分卡与策略【外文翻译】

《连结平衡计分卡与策略【外文翻译】》由会员上传分享，免费在线阅读，更多相关内容在工程资料-天天文库。

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.Butmanyoft

2、hemostpopularnon-financialmeasures,suchascustomersatisfactionandemployeeattitudes,havesomeofthesamelimitationsasfinancialmeasures.First,theyarelaggingmeasures,reportinghowwelltheorganization'sstrategyworkedinthepastperiodbutprovidinglittleguidanceonhowtonavigatetothefuture.Second,the

3、non-financialmeasurestheyusearegenericandarenotrelatedtospecificstrategicobjectivesthatwillprovidesustainablecompetitiveadvantage.Scorecardsbuiltuponlagging,non-strategicindicatorsrepresentonlyalimitedapplicationofthefullpoweroftheBalancedScorecard・Ourexperienceinobservingandbuilding

4、morethan100scorecardsrevealsthatthefinancialandnon-financialmeasuresonaBalancedScorecardshouldbederivedfromthebusiness-unitsuniquestrategy.TheBalancedScorecardprovidesexecutiveswithacomprehensiveframeworkthatcantranslateacompany'svisionandstrategyintoacoherentandlinkedsetofperformanc

5、emeasures.Themeasuresshouldincludebothoutcomemeasuresandtheperformancedriversofthoseoutcomes.Byarticulatingtheoutcomestheorganizationdesiresaswellasthedriversofthoseoutcomes,seniorexecutivescanchanneltheenergies,theabilities,andthespecificknowledgeheldbypeoplethroughouttheorganizatio

6、ntowardsachievingthebusiness'slong-termgoals.Manypeoplethinkofmeasurementasatooltocontrolbehaviorandtoevaluatepastperformance.Traditionalcontrolandperformancemeasurementsystemsattempttokeepindividualsandorganizationalunitsincompliancewithapre-establishedplan.ThemeasuresonaBalancedSco

7、recardarebeingusedbyexecutivesinadifferentway一toarticulatethestrategyofthebusiness,tocommunicatethestrategyofthebusiness,andtohelpalignindividual,organizational,andcross-departmentalinitiativestoachieveacommongoal.Theseexecutivesareusingthescorecardasacommunication,information,andlea

8、rningsystem,