Using the balanced scorecard as a strategic management system
Using the balanced scorecard as a strategic management system
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DOI：
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发表时间：
1996
影响因子：
14.7
通讯作者：
R. Kaplan;D. Norton
中科院分区：
文献类型：
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作者：
R. Kaplan;D. Norton
对于以信息为基础的竞争，它们开发无形资产的能力已经变得比投资和管理有形资产的能力更具决定性。几年前，为了认识到这一变化，我们引入了一个我们称为平衡计分卡的概念。平衡计分卡补充了传统的财务衡量标准，这些标准从另外三个角度衡量业绩--客户、内部业务流程以及学习和增长。(参看展览《翻译愿景与战略：四个视角》。)因此，它使公司能够跟踪财务结果，同时监测能力建设的进展情况，并获得它们未来增长所需的无形资产。记分卡不是编者按：1992年，罗伯特·S·卡普兰和大卫·P·诺顿的平衡记分卡概念彻底改变了人们对绩效指标的传统思维。通过超越传统的财务业绩衡量标准，这一概念让一代经理人更好地了解了他们公司的真实情况。这些非财务指标之所以如此有价值，主要是因为它们预测了未来的财务表现，而不是简单地报告已经发生的事情。本文首次发表于1996年，描述了平衡计分卡如何帮助高级管理人员系统地将当前的行动与明天的目标联系起来，用作者的话说，重点放在那个地方，用作者的话说，就是那块橡胶与天空相遇的地方。平衡计分卡作为战略管理系统的应用
for competition that is based on information, their ability to exploit intangible assets has become far more decisive than their ability to invest in and manage physical assets. Several years ago, in recognition of this change, we introduced a concept we called the balanced scorecard. The balanced scorecard supplemented traditional fi nancial measures with criteria that measured performance from three additional perspectives – those of customers, internal business processes, and learning and growth. (See the exhibit “Translating Vision and Strategy: Four Perspectives.”) It therefore enabled companies to track fi nancial results while simultaneously monitoring progress in building the capabilities and acquiring the intangible assets they would need for future growth. The scorecard wasn’t Editor’s Note: In 1992, Robert S. Kaplan and David P. Norton’s concept of the balanced scorecard revolutionized conventional thinking about performance metrics. By going beyond traditional measures of fi nancial performance, the concept has given a generation of managers a better understanding of how their companies are really doing. These nonfi nancial metrics are so valuable mainly because they predict future fi nancial performance rather than simply report what’s already happened. This article, fi rst published in 1996, describes how the balanced scorecard can help senior managers systematically link current actions with tomorrow’s goals, focusing on that place where, in the words of the authors, “the rubber meets the sky.” Using the Balanced Scorecard as a Strategic Management System