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1、平衡计分卡平衡计分卡框架详述英 文版 平衡计分卡平衡计分卡框架详述英 文版 AbstractAbstract This paper describes the Microsoft approach to developing and implementing a Balanced Scorecard for enterprise performance management. It presents basic information on the Balanced Scorecard performance management methodology, and identifies key
2、 business issues that must be addressed in developing and deploying a balanced scorecard. The paper then presents the Microsoft Balanced Scorecard Framework (BSCF)a comprehensive set of techniques, tools, and best practices to speed scorecard implementation using toolsets with which organizations ar
3、e familiar. An extensive body of research and literature describing the Balanced Scorecard exists. That body of knowledge is constantly being expanded by The Balanced Scorecard Collaborative, Balanced Scorecard Institute, various consulting organizations, software companies, and client organizations
4、. This paper cannot comprehensively cover such a complex topic or reflect accurately many of the nuances of scorecard development and implementation. Instead, it presents a basic conceptual overview of the Balanced Scorecard. Interested readers are encouraged to use the bibliography presented at the
5、 end of this paper as a guide to more detailed information. Contents Executive Summary .1 Introduction .2 About the Balanced Scorecard .3 Background and History .3 Empowering the Knowledge Worker .4 Elements of the Balanced Scorecard .4 Critical Success Factors for BSC Development .8 Common Pitfalls
6、 .9 Automating the Balanced Scorecard .10 The Microsoft Balanced Scorecard Framework .12 Facets of the Framework .12 Conclusion .22 Selected Bibliography .23 Useful Web Sites .23 Executive Summary Traditional performance measures are insufficient to gauge performance and guide organizations in today
7、s rapidly changing, complex economic landscape. Organizations need to link performance measurement to strategy, and must measure performance in ways that both promote positive future results and reflect past performance. The Balanced Scorecard has developed over the last eleven years as a powerful w
8、ay to implement strategy and continuously monitor strategic performance. Creating a strategy focused organization (the phrase coined by the founders of the Balanced Scorecard methodology) is a significant, challenging culture change for many organizations. Success in achieving this change requires:
9、Consistent executive support and involvement. Education, communication, and visibility of the strategy and measurements of its effectiveness throughout the organization. Constant feedback loops so that strategy is an every-day consideration. Tools to enable non-technical users to understand the key
10、drivers of the measures. Translation of the strategy to operational terms so that alignment to strategy and implementation of it occur at all levels of an organization. Organizations that have successfully implemented the Balanced Scorecard have achieved remarkable transformations in their financial
11、 performance, in many cases vaulting to the top ranks in their industry groups. Many aspects of Balanced Scorecard development and deployment depend on effective use of technology to be successful. Numerous software packages have been developed to help automate the Balanced Scorecard, but it is very
12、 difficult to deliver the needed capabilities in a single software package. Therefore, the Microsoft Balanced Scorecard Framework has been developed to allow organizations to: Develop and deploy a scorecard economically using an existing infrastructure. Manage and display the data and knowledge pert
13、inent to Balanced Scorecards. Facilitate analysis of measures so that prompt corrective action can take place. The framework provides a comprehensive, flexible, cost-effective way to deploy the Balanced Scorecard and deliver superior returns on people, processes, customers, and technologies. Introdu
14、ction How do we communicate strategy through a complex, multi-faceted, decentralized global organization? How do we align our organization and minimize superfluous activities so that were all working efficiently to the same ends? How do we measure the effectiveness of our strategy and its implementa
15、tion? How do we promote a culture of agility to respond to the rapidly changing business climate we face? As business leaders wrestle with these questions each day, they confront the reality that, “If you cant measure it, you cant manage it.” In other words, effective performance management requires accurate performance measurement. Leaders also understand that performance measurement itself is not enough. The value of measurement is that it ident
