用平衡计分卡做战略管理.pdf

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1、UsingtheBalancedScorecardasaStrategicManagementSystembyRobertS.KaplanandDavidP.NortonHarvardBusinessReviewReprint96107HarvardBusinessReviewJANUARY-FEBRUARY1996ReprintNumberHENRYW.CHESBROUGH,DAVIDJ.TEECEWHENISVIRTUALVIRTUOUS?ORGANIZINGFORINNOVATION96103ROBERTS.KAPLANUSI

2、NGTHEBALANCEDSCORECARDASASTRATEGIC96107ANDDAVIDP.NORTONMANAGEMENTSYSTEMROBINCOOPERANDW.BRUCECHEWCONTROLTOMORROW’SCOSTSTHROUGHTODAY’SDESIGNS96104JOHNA.QUELCHANDDAVIDHARDINGBRANDSVERSUSPRIVATELABELS:FIGHTINGTOWIN96109PETERNAVARROELECTRICUTILITIES:THEARGUMENTFOR96110RADIC

3、ALDEREGULATIONPATRICIAL.ANSLINGERGROWTHTHROUGHACQUISITIONS:AFRESHLOOK96101ANDTHOMASE.COPELANDPETERTUFANOHOWFINANCIALENGINEERINGCANADVANCE96112CORPORATESTRATEGYDAWNIACOBUCCIHBRCASESTUDYTHEQUALITYIMPROVEMENTCUSTOMERSDIDN’TWANT96106PAULKRUGMANWORLDVIEWACOUNTRYISNOTACOMPAN

4、Y96108JOANNESCHEFFANDSOCIALENTERPRISEPHILIPKOTLERHOWTHEARTSCANPROSPERTHROUGH96111STRATEGICCOLLABORATIONSBILLGATESBOOKSINREVIEWWHATILEARNEDFROMWARRENBUFFETT96105WARRENBENNISBOOKSINREVIEWANDHARRYLEVINSONTWOVIEWSOFLEADERSHIP96102Buildingascorecardcanhelpmanagerslinktoday’

5、sactionswithtomorrow’sgoals.UsingtheBalancedScorecardasaStrategicManagementSystembyRobertS.KaplanandDavidP.NortonAscompaniesaroundtheworldtransformthem-company’sprogressinachievinglong-termstrate-selvesforcompetitionthatisbasedoninforma-gicobjectives.Thustheemphasismos

6、tcompaniestion,theirabilitytoexploitintangibleassetshasbe-placeonshort-termfinancialmeasuresleavesagapcomefarmoredecisivethantheirabilitytoinvestbetweenthedevelopmentofastrategyanditsim-inandmanagephysicalassets.Severalyearsago,inplementation.recognitionofthischange,we

7、introducedacon-Managersusingthebalancedscorecarddonotceptwecalledthebalancedscorecard.Thebalancedhavetorelyonshort-termfinancialmeasuresasscorecardsupplementedtraditionalfinancialmea-thesoleindicatorsofthecompany’sperformance.sureswithcriteriathatmeasuredperformanceThe

8、scorecardletsthemintroducefournewman-fromthreeadditionalperspectives–thoseofcus-agementprocessesthat,separatelyandinc