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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-financialmeasu
2、res.Butmanyofthemostpopularnon-financialmeasures,suchascustomersatisfactionandemployeeattitudes,havesomeofthesamelimitationsasfinancialmeasures.First,theyarelaggingmeasures,reportinghowwelltheorganization'sstrategyworkedinthepastperiodbutprovidinglittleguidanceonhowtonavigat
3、etothefuture.Second,thenon-financialmeasurestheyusearegenericandarenotrelatedtospecificstrategicobjectivesthatwillprovidesustainablecompetitiveadvantage.Scorecardsbuiltuponlagging,non-strategicindicatorsrepresentonlyalimitedapplicationofthefullpoweroftheBalancedScorecard.Our
4、experienceinobservingandbuildingmorethan100scorecardsrevealsthatthefinancialandnon-financialmeasuresonaBalancedScorecardshouldbederivedfromthebusiness-unit'suniquestrategy.TheBalancedScorecardprovidesexecutiveswithacomprehensiveframeworkthatcantranslateacompany'svisionandstr
5、ategyintoacoherentandlinkedsetofperformancemeasures.Themeasuresshouldincludebothoutcomemeasuresandtheperformancedriversofthoseoutcomes.Byarticulatingtheoutcomestheorganizationdesiresaswellasthedriversofthoseoutcomes,seniorexecutivescanchanneltheenergies,theabilities,andthesp
6、ecificknowledgeheldbypeoplethroughouttheorganizationtowardsachievingthebusiness'slong-termgoals.Manypeoplethinkofmeasurementasatooltocontrolbehaviorandtoevaluatepastperformance.Traditionalcontrolandperformancemeasurementsystemsattempttokeepindividualsandorganizationalunitsin
7、compliancewithapre-establishedplan.ThemeasuresonaBalancedScorecardarebeingusedbyexecutivesinadifferentway—toarticulatethestrategyofthebusiness,tocommunicatethestrategyofthebusiness,andtohelpalignindividual,organizational,andcross-departmentalinitiativestoachieveacommongoal.T
8、heseexecutivesareusingthescorecardasacommunication,information,andlearnings
