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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-financialmeasures.But
2、manyofthemostpopularnon-financialmeasures,suchascustomersatisfactionandemployeeattitudes,havesomeofthesamelimitationsasfinancialmeasures.First,theyarelaggingmeasures,reportinghowwelltheorganization'sstrategyworkedinthepastperiodbutprovidinglittleguidanceonhowtonavigatetothefuture.S
3、econd,thenon-financialmeasurestheyusearegenericandarenotrelatedtospecificstrategicobjectivesthatwillprovidesustainablecompetitiveadvantage.Scorecardsbuiltuponlagging,non-strategicindicatorsrepresentonlyalimitedapplicationofthefullpoweroftheBalancedScorecard.Ourexperienceinobserving
4、andbuildingmorethan100scorecardsrevealsthatthefinancialandnon-financialmeasuresonaBalancedScorecardshouldbederivedfromthebusiness-unit'suniquestrategy.TheBalancedScorecardprovidesexecutiveswithacomprehensiveframeworkthatcantranslateacompany'svisionandstrategyintoacoherentandlinkeds
5、etofperformancemeasures.Themeasuresshouldincludebothoutcomemeasuresandtheperformancedriversofthoseoutcomes.Byarticulatingtheoutcomestheorganizationdesiresaswellasthedriversofthoseoutcomes,seniorexecutivescanchanneltheenergies,theabilities,andthespecificknowledgeheldbypeoplethrougho
6、uttheorganizationtowardsachievingthebusiness'slong-termgoals.Manypeoplethinkofmeasurementasatooltocontrolbehaviorandtoevaluatepastperformance.Traditionalcontrolandperformancemeasurementsystemsattempttokeepindividualsandorganizationalunitsincompliancewithapre-establishedplan.Themeas
7、uresonaBalancedScorecardarebeingusedbyexecutivesinadifferentway—toarticulatethestrategyofthebusiness,tocommunicatethestrategyofthebusiness,andtohelpalignindividual,organizational,andcross-departmentalinitiativestoachieveacommongoal.Theseexecutivesareusingthescorecardasacommunicatio
8、n,information,andlearnings
