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ID:5466914
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页数:22页
时间:2017-12-13
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1、BalancedScorecardStrategicManagementAccountingTheBalancedScorecardManagementtranslatesitsvision,missionandstrategyintobusinessperspectives;objectivesandperformancemeasuresthatemployeesunderstandandaccept.PerformancemeasuresCustomersLearningandgrowthInternal
2、businessprocessesFinancialTheBalancedScorecard:Fromvision,missionandstrategytoPerformanceMeasuresExh.10-11FinancialHasourfinancialperformanceimproved?CustomerDocustomersrecognizethatwearedeliveringmorevalue?InternalBusinessProcessesHaveweimprovedkeybusines
3、sprocessessothatwecandelivermorevaluetocustomers?LearningandGrowthArewemaintainingourabilitytochangeandimprove?PerformanceMeasuresWhatareourfinancialgoals?Whatcustomersdowewanttoserveandhowarewegoingtowinandretainthem?Whatinternalbusi-nessprocessesarecr
4、iticaltoprovidingvaluetocustomers?Vision,MissionandStrategyTheBalancedScorecard:Non-financialMeasuresThebalancedscorecardreliesonnon-financialmeasuresinadditiontofinancialmeasuresfortworeasons:Financialmeasuresarelagindicatorsthatsummarizetheresultsofpastac
5、tions.Non-financialmeasuresareleadingindicatorsoffuturefinancialperformance.Topmanagersareordinarilyresponsibleforfinancialperformancemeasures–notlowerlevelmanagers.Non-financialmeasuresaremorelikelytobeunderstoodandcontrolledbylowerlevelmanagers.TheBalanc
6、edScorecardforIndividualsApersonalscorecardshouldcontainmeasuresthatcanbeinfluencedbytheindividualbeingevaluatedandthatsupportthemeasuresintheoverallbalancedscorecard.Theentireorganizationshouldhaveanoverallbalancedscorecard.Eachindividualshouldhaveapersonal
7、balancedscorecard.Thebalancedscorecardlaysoutconcreteactionstoattaindesiredoutcomes.Abalancedscorecardshouldhavemeasuresthatarelinkedtogetheronacause-and-effectbasis.Ifweimproveoneperformancemeasure...Anotherdesiredperformancemeasurewillimprove.TheBalance
8、dScorecardThenTheBalancedScorecardandCompensationIncentivecompensationshouldbelinkedtobalancedscorecardperformancemeasures.TheBalancedScorecardJaguarExampleEmployeeskillsininsta
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