连结平衡计分卡与策略【外文翻译】.doc

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,NORTONDAVIDPMANYMANAGERSANDCONSULTANTSWHOAGREETOTHEBASICRATIONALEFORABALANCEDSCORECARDBELIEVETHEYHAVECREATEDONEWHENTHEYSUPPLEMENTTRADITIONALFINANCIALMEASURESWITHNONFINANCIALMEASURESBUTMANYOFTHEMOSTPOPULARNONFINA

2、NCIALMEASURES,SUCHASCUSTOMERSATISFACTIONANDEMPLOYEEATTITUDES,HAVESOMEOFTHESAMELIMITATIONSASFINANCIALMEASURESFIRST,THEYARELAGGINGMEASURES,REPORTINGHOWWELLTHEORGANIZATIONSSTRATEGYWORKEDINTHEPASTPERIODBUTPROVIDINGLITTLEGUIDANCEONHOWTONAVIGATETOTHEFUTURESECOND,THENONFINANCIALMEASURESTHEYUSEAREGENERICAND

3、ARENOTRELATEDTOSPECIFICSTRATEGICOBJECTIVESTHATWILLPROVIDESUSTAINABLECOMPETITIVEADVANTAGESCORECARDSBUILTUPONLAGGING,NONSTRATEGICINDICATORSREPRESENTONLYALIMITEDAPPLICATIONOFTHEFULLPOWEROFTHEBALANCEDSCORECARDOUREXPERIENCEINOBSERVINGANDBUILDINGMORETHAN100SCORECARDSREVEALSTHATTHEFINANCIALANDNONFINANCIALM

4、EASURESONABALANCEDSCORECARDSHOULDBEDERIVEDFROMTHEBUSINESSUNITSUNIQUESTRATEGYTHEBALANCEDSCORECARDPROVIDESEXECUTIVESWITHACOMPREHENSIVEFRAMEWORKTHATCANTRANSLATEACOMPANYSVISIONANDSTRATEGYINTOACOHERENTANDLINKEDSETOFPERFORMANCEMEASURESTHEMEASURESSHOULDINCLUDEBOTHOUTCOMEMEASURESANDTHEPERFORMANCEDRIVERSOFTH

5、OSEOUTCOMESBYARTICULATINGTHEOUTCOMESTHEORGANIZATIONDESIRESASWELLASTHEDRIVERSOFTHOSEOUTCOMES,SENIOREXECUTIVESCANCHANNELTHEENERGIES,THEABILITIES,ANDTHESPECIFICKNOWLEDGEHELDBYPEOPLETHROUGHOUTTHEORGANIZATIONTOWARDSACHIEVINGTHEBUSINESSSLONGTERMGOALSMANYPEOPLETHINKOFMEASUREMENTASATOOLTOCONTROLBEHAVIORANDT

6、OEVALUATEPASTPERFORMANCETRADITIONALCONTROLANDPERFORMANCEMEASUREMENTSYSTEMSATTEMPTTOKEEPINDIVIDUALSANDORGANIZATIONALUNITSINCOMPLIANCEWITHAPREESTABLISHEDPLANTHEMEASURESONABALANCEDSCORECARDAREBEINGUSEDBYEXECUTIVESINADIFFERENTWAYTOARTICULATETHESTRATEGYOFTHEBUSINESS,TOCOMMUNICATETHESTRATEGYOFTHEBUSINESS,

7、ANDTOHELPALIGNINDIVIDUAL,ORGANIZATIONAL,ANDCROSSDEPARTMENTALINITIATIVESTOACHIEVEACOMMONGOALTHESEEXECUTIVESAREUSINGTHESCORECARDASACOMMUNICATION,INFORMATION,ANDLEARNINGSYSTEM,NOTASATRADITIONALCONTROLSYSTEMFORTHEBALANCEDSCORECARDTOBEUSEDINTHISWAY,HOWEVER,THEMEASURESMUSTPROVIDEACLEARREPRESENTATIONOFTHEO

8、RGANIZATIONSLONGTERMSTRATEGYFORCOMPETITIVESUCCESSCHOOSINGSTRATEGICMEASURESFORTHEFOURPERSPECTIVESTHEFOURPERSPECTIVESOFTHESCORECARDPERMITABALANCEBETWEENSHORTTERMANDLONGTERMOBJECTIVES,BETWEENDESIREDOUTCOMESANDTHEPERFORMANCEDRIVERSOFTHOSEOUTCOMES,ANDBETWEENHARDOBJECTIVEMEASURESANDSOFTER,MORESUBJECTIVEME

9、ASURESWHILETHEMULTIPLICITYOFMEASURESONABALANCEDSCORECARDSEEMSCONFUSINGTOSOMEPEOPLE,PROPERLYCONSTRUCTEDSCORECARDSCONTAINAUNITYOFPURPOSESINCEALLTHEMEASURESAREDIRECTEDTOWARDACHIEVINGANINTEGRATEDSTRATEGYFINANCIALTHEFINANCIALPERFORMANCEMEASURESDEFINETHELONGRUNOBJECTIVESOFTHEBUSINESSUNIT,WHILEMOSTBUSINESS

10、ESWILLEMPHASIZEPROFITABILITYOBJECTIVES,OTHERFINANCIALOBJECTIVESAREALSOPOSSIBLEBUSINESSESWITHMANYPRODUCTSINTHEEARLYSTAGEOFTHEIRLIFECYCLECANSTRESSRAPIDGROWTHOBJECTIVES,ANDMATUREBUSINESSESMAYEMPHASIZEMAXIMIZINGCASHFLOWFOROURPURPOSES,WECANSIMPLIFYSOMEWHATBYIDENTIFYINGJUSTTHREEDIFFERENTSTAGESRAPIDGROWTHS

11、USTAINHARVESTRAPIDGROWTHBUSINESSESAREATTHEEARLYSTAGESOFTHEIRLIFECYCLETHEYMAYHAVETOMAKECONSIDERABLEINVESTMENTSTODEVELOPANDENHANCENEWPRODUCTSANDSERVICESTOCONSTRUCTANDEXPANDPRODUAIONFACILITIESTOBUILDOPERATINGCAPABILITIESTOINVESTINSYSTEMS,INFRASTRUCTURE,ANDDISTRIBUTIONNETWORKSTHATWILLSUPPORTGLOBALRELATI

12、ONSHIPSANDTONURTUREANDDEVELOPCUSTOMERRELATIONSHIPSPROBABLYTHEMAJORITYOFBUSINESSUNITSINACOMPANYWILLBEINTHESUSTAINSTAGE,WHERETHEYSTILLATTRACTINVESTMENTANDREINVESTMENT,BUTAREREQUIREDTOEARNEXCELLENTRETURNSONTHEIRINVESTEDCAPITALTHESEBUSINESSESAREEXPECTEDTOMAINTAINTHEIREXISTINGMARKETSHAREANDPERHAPSGROWITS

13、OMEWHATFROMYEARTOYEARINVESTMENTPROJECTSWILLBEMOREDIRECTEDTORELIEVINGBOTTLENECKS,EXPANDINGCAPACITY,ANDENHANCINGCONTINUOUSIMPROVEMENT,RATHERTHANTHELONGPAYBACKANDGROWTHOPTIONINVESTMENTSTHATWEREMADEDURINGTHEGROWTHSTAGEOTHERBUSINESSUNITSWILLHAVEREACHEDAMATUREPHASEOFTHEIRLIFECYCLE,WHERETHECOMPANYWANTSTOHA

14、RVESTTHEINVESTMENTSMADEINTHEEARLIERTWOSTAGESTHESEBUSINESSESNOLONGERWARRANTSIGNIFICANTINVESTMENTONLYENOUGHTOMAINTAINEQUIPMENTANDCAPABILITIES,BUTNOTTOEXPANDORBUILDNEWCAPABILITIESANYINVESTMENTPROJECTMUSTHAVEVERYDEFINITEANDSHORTPAYBACKPERIODSTHEMAINGOALISTOMAXIMIZECASHFLOWBACKTOTHECORPORATIONTHEFINANCIA

15、LOBJECTIVESFORBUSINESSESINEACHOFTHESETHREESTAGESAREQUITEDIFFERENTFINANCIALOBJECTIVESINTHEGROWTHSTAGEWILLEMPHASIZESALESGROWTHSALESINNEWMARKETSANDTONEWCUSTOMERSSALESFROMNEWPRODUCTSANDSERVICESMAINTAININGADEQUATESPENDINGLEVELSFORPRODUCTANDPROCESSDEVELOPMENT,SYSTEMS,EMPLOYEECAPABILITIESANDESTABLISHMENTOF

16、NEWMARKETING,SALES,ANDDISTRIBUTIONCHANNELSFINANCIALOBJECTIVESINTHESUSTAINSTAGEWILLEMPHASIZETRADITIONALFINANCIALMEASUREMENTS,SUCHASRETURNONCAPITALEMPLOYED,OPERATINGINCOME,ANDGROSSMARGININVESTMENTPROJECTSFORBUSINESSESINTHESUSTAINCATEGORYWILLBEEVALUATEDBYSTANDARD,DISCOUNTEDCASHFLOW,CAPITALBUDGETINGANAL

17、YSESSOMECOMPANIESWILLEMPLOYNEWERFINANCIALMETRICS,SUCHASECONOMICVALUEADDEDANDSHAREHOLDERVALUETHESEMETRICSALLREPRESENTTHECLASSICFINANCIALOBJECTIVEEARNEXCELLENTRETURNSONTHECAPITALPROVIDEDTOTHEBUSINESSTHEFINANCIALOBJECTIVESFORTHEHARVESTBUSINESSESWILLSTRESSCASHFLOWANYINVESTMENTSMUSTHAVEIMMEDIATEANDCERTAI

18、NCASHPAYBACKSTHEGOALISNOTTOMAXIMIZERETURNONINVESTMENT,WHICHMAYENCOURAGEMANAGERSTOSEEKADDITIONALINVESTMENTFUNDSBASEDONFUTURERETURNPROJECTIONSVIRTUALLYNOSPENDINGWILLBEDONEFORRESEARCHORDEVELOPMENTORONEXPANDINGCAPABILITIES,BECAUSEOFTHESHORTTIMEREMAININGINTHEECONOMICLIFEOFBUSINESSUNITSINTHEIR“HARVEST“PHA

19、SECUSTOMERINTHECUSTOMERPERSPECTIVEOFTHEBALANCEDSCORECARD,MANAGERSIDENTIFYTHECUSTOMERANDMARKETSEGMENTSINWHICHTHEBUSINESSUNITWILLCOMPETEANDTHEMEASURESOFTHEBUSINESSUNITSPERFORMANCEINTHESETARGETEDSEGMENTSTHECUSTOMERPERSPECTIVETYPICALLYINCLUDESSEVERALGENERICMEASURESOFTHESUCCESSFULOUTCOMESFROMAWELLFORMULA

20、TEDANDIMPLEMENTEDSTRATEGYTHEGENERICOUTCOMEMEASURESINCLUDECUSTOMERSATISFACTION,CUSTOMERRETENTION,NEWCUSTOMERACQUISITION,CUSTOMERPROFITABILITY,ANDMARKETANDACCOUNTSHAREINTARGETEDSEGMENTSSEEEXHIBIT3WHILETHESEMEASURESMAYAPPEARTOBEGENERICACROSSALLTYPESOFORGANIZATIONS,THEYSHOULDBECUSTOMIZEDTOTHETARGETEDCUS

21、TOMERGROUPSFROMWHOMTHEBUSINESSUNITEXPECTSITSGREATESTGROWTHANDPROFITABILITYTOBEDERIVEDCUSTOMERRETENTIONCLEARLY,ADESIRABLEWAYFORMAINTAININGORINCREASINGMARKETSHAREINTARGETEDCUSTOMERSEGMENTSISTORETAINEXISTINGCUSTOMERSINTHOSESEGMENTSRESEARCHONTHESERVICEPROFITCHAINHASDEMONSTRATEDTHEIMPORTANCEOFCUSTOMERRET

22、ENTIONCOMPANIESTHATCANREADILYIDENTIFYALLOFTHEIRCUSTOMERSFOREXAMPLE,INDUSTRIALCOMPANIES,DISTRIBUTORSANDWHOLESALERS,NEWSPAPERANDMAGAZINEPUBLISHERS,COMPUTERONLINESERVICECOMPANIES,BANKS,CREDITCARDCOMPANIES,ANDLONGDISTANCETELEPHONESUPPLIERSCANREADILYMEASURECUSTOMERRETENTIONFROMPERIODTOPERIODBEYONDJUSTRET

23、AININGCUSTOMERS,MANYCOMPANIESWILLWISHTOMEASURECUSTOMERLOYALTYBYTHEPERCENTAGEGROWTHOFBUSINESSWITHEXISTINGCUSTOMERSCUSTOMERACQUISITIONCOMPANIESSEEKINGTOGROWTHEIRBUSINESSWILLGENERALLYHAVEANOBJECTIVETOINCREASETHEIRCUSTOMERBASEINTARGETEDSEGMENTSTHECUSTOMERACQUISITIONMEASURETRACKS,INABSOLUTEORRELATIVETERM

24、S,THERATEATWHICHABUSINESSUNITATTRACTSORWINSNEWCUSTOMERSORBUSINESSCUSTOMERACQUISITIONCOULDBEMEASUREDBYEITHERTHENUMBEROFNEWCUSTOMERSORTHETOTALSALESTONEWCUSTOMERSINTHESESEGMENTSCOMPANIESSUCHASTHOSEINTHECREDITANDCHARGECARDBUSINESS,MAGAZINESUBSCRIPTIONS,CELLULARTELEPHONESERVICE,CABLETELEVISION,ANDBANKING

25、ANDOTHERFINANCIALSERVICESSOLICITNEWCUSTOMERSTHROUGHBROAD,OFTENEXPENSIVE,MARKETINGEFFORTSTHESECOMPANIESCOULDEXAMINETHENUMBEROFCUSTOMERRESPONSESTOSOLICITATIONSANDTHECONVERSIONRATENUMBEROFACTUALNEWCUSTOMERSDIVIDEDBYNUMBEROFPROSPECTIVEINQUIRIESTHEYCOULDMEASURESOLICITATIONCOSTPERNEWCUSTOMERACQUIRED,ANDTH

26、ERATIOOFNEWCUSTOMERREVENUESPERSALESCALLORPERDOLLAROFSOLICITATIONEXPENSECUSTOMERSATISFACTIONBOTHCUSTOMERRETENTIONANDCUSTOMERACQUISITIONAREDRIVENFROMMEETINGCUSTOMERSNEEDSCUSTOMERSATISFACTIONMEASURESPROVIDESFEEDBACKONHOWWELLTHECOMPANYISDOINGTHEIMPORTANCEOFCUSTOMERSATISFACTIONPROBABLYCANNOTBEOVEREMPHASI

27、ZEDRECENTRESEARCHHASINDICATEDTHATJUSTSCORINGADEQUATELYONCUSTOMERSATISFACTIONISNOTSUFFICIENTFORACHIEVINGHIGHDEGREESOFLOYALTY,RETENTION,ANDPROFITABILITYONLYWHENCUSTOMERSRATETHEIRBUYINGEXPERIENCEASCOMPLETELYOREXTREMELYSATISFYINGCANTHECOMPANYCOUNTONTHEIRREPEATPURCHASINGBEHAVIORCUSTOMERPROFITABILITYSUCCE

28、EDINGINTHECORECUSTOMERMEASURESOFSHARE,RETENTION,ACQUISITION,ANDSATISFACTION,HOWEVER,DOESNOTGUARANTEETHATTHECOMPANYHASPROFITABLECUSTOMERSOBVIOUSLY,ONEWAYTOHAVEEXTREMELYSATISFIEDCUSTOMERSANDANGRYCOMPETITORSISTOSELLPRODUCTSANDSERVICESATVERYLOWPRICESSINCECUSTOMERSATISFACTIONANDHIGHMARKETSHAREARETHEMSELV

29、ESONLYAMEANSTOACHIEVINGHIGHERFINANCIALRETURNS,COMPANIESWILLPROBABLYWISHTOMEASURENOTJUSTTHEEXTENTOFBUSINESSTHEYDOWITHCUSTOMERS,BUTTHEPROFITABILITYOFTHISBUSINESS,PARTICULARLYINTARGETEDCUSTOMERSEGMENTSACTIVITYBASEDCOSTABCSYSTEMSPERMITCOMPANIESTOMEASUREINDIVIDUALANDAGGREGATECUSTOMERPROFITABILITYCOMPANIE

30、SSHOULDWANTMORETHANSATISFIEDANDHAPPYCUSTOMERSTHEYSHOULDWANTPROFITABLECUSTOMERSAFINANCIALMEASURE,SUCHASCUSTOMERPROFITABILITY,CANHELPKEEPCUSTOMERFOCUSEDORGANIZATIONSFROMBECOMINGCUSTOMEROBSESSEDINTERNALBUSINESSPROCESSINTHEINTERNALBUSINESSPROCESSPERSPECTIVE,EXECUTIVESIDENTIFYTHECRITICALINTERNALPROCESSES

31、INWHICHTHEORGANIZATIONMUSTEXCELTHECRITICALINTERNALBUSINESSPROCESSESENABLETHEBUSINESSUNITTODELIVERONTHEVALUEPROPOSITIONSOFCUSTOMERSINTARGETEDMARKETSEGMENTS,ANDSATISFYSHAREHOLDEREXPECTATIONSOFEXCELLENTFINANCIALRETURNSTHEMEASURESSHOULDBEFOCUSEDONTHEINTERNALPROCESSESTHATWILLHAVETHEGREATESTIMPACTONCUSTOM

32、ERSATISFACTIONANDACHIEVINGTHEORGANIZATIONSFINANCIALOBJECTIVESTHEINTERNALBUSINESSPROCESSPERSPECTIVEREVEALSTWOFUNDAMENTALDIFFERENCESBETWEENTRADITIONALANDTHEBALANCEDSCORECARDAPPROACHESTOPERFORMANCEMEASUREMENTTRADITIONALAPPROACHESATTEMPTTOMONITORANDIMPROVEEXISTINGBUSINESSPROCESSESTHEYMAYGOBEYONDJUSTFINA

33、NCIALMEASURESOFPERFORMANCEBYINCORPORATINGQUALITYANDTIMEBASEDMETRICSBUTTHEYSTILLFOCUSONIMPROVINGEXISTINGPROCESSESTHEBALANCEDSCORECARDAPPROACH,HOWEVER,WILLUSUALLYIDENTIFYENTIRELYNEWPROCESSESATWHICHTHEORGANIZATIONMUSTEXCELTOMEETCUSTOMERANDFINANCIALOBJECTIVESTHEINTERNALBUSINESSPROCESSOBJECTIVESHIGHLIGHT

34、THEPROCESSESMOSTCRITICALFORTHEORGANIZATIONSSTRATEGYTOSUCCEEDTHESECONDDEPARTUREOFTHEBALANCEDSCORECARDAPPROACHISTOINCORPORATEINNOVATIONPROCESSESINTOTHEINTERNALBUSINESSPROCESSPERSPECTIVESEEEXHIBIT5TRADITIONALPERFORMANCEMEASUREMENTSYSTEMSFOCUSONTHEPROCESSESOFDELIVERINGTODAYSPRODUCTSANDSERVICESTOTODAYSCU

35、STOMERSTHEYATTEMPTTOCONTROLANDIMPROVEEXISTINGOPERATIONSTHESHORTWAVEOFVALUECREATIONBUTTHEDRIVERSOFLONGTERMFINANCIALSUCCESSMAYREQUIRETHEORGANIZATIONTOCREATEENTIRELYNEWPRODUCTSANDSERVICESTHATWILLMEETTHEEMERGINGNEEDSOFCURRENTANDFUTURECUSTOMERSTHEINNOVATIONPROCESSTHELONGWAVEOFVALUECREATIONIS,FORMANYCOMPA

36、NIES,AMOREPOWERFULDRIVEROFFUTUREFINANCIALPERFORMANCETHANTHESHORTTERMOPERATINGCYCLEBUTMANAGERSDONOTHAVETOCHOOSEBETWEENTHESETWOVITALINTERNALPROCESSESTHEINTERNALBUSINESSPROCESSPERSPECTIVEOFTHEBALANCEDSCORECARDINCORPORATESOBJECTIVESANDMEASURESFORBOTHTHELONGWAVEINNOVATIONCYCLEASWELLASTHESHORTWAVEOPERATIO

37、NSCYCLELEARNING培养管理能力投资制度体系、基础设施和销售网络，以次来支持全球管理关系和培养发展客户关系。可能在公司大部分的业务会处于维持阶段，这时他们还会招商引资和再投资，但必须获得良好的投资回报。这些公司将继续维持现有的市场份额，也许还会获得一些增长。在成长阶段，投资项目将更注意于缓解瓶颈，扩大市场地位，增强持续改进，而不是长期投资回报和增加投资选择。其它业务已经到了它们生命周期的一个成熟的阶段的，公司想要在前两个阶段的投资上得到收获。这些企业不再保证进行有效的投资，仅维修设备和能力，而不是扩大或建立新的能力。任何投资项目必须有非常明确的，短期的投资回收周期。其最主要的目标是让

38、最多的资金流回公司。财务目标在业务三个阶段的每个阶段都有很大的不同。成长阶段的财务目标会注重销售增长在新市场和新客户中的销售额新的产品和服务的销售额在产品和工艺的开发，建设体制以及开发员工的能力上维持充足的资金支出水平建立新的市场、销售、经销渠道。在维持阶段的财务目标则强调传统的财务测量，比如资本回报率、经营收入和总利润。企业支持着的投资项目会受到净现金量，资本预算分析等标准的评估。一些公司会使用更新的财务指标，比如经济附加值和股东价值。这些指标均表现出典型的财务目标从对业务的投资中获取卓越的回报。这些关于业务效益的财务目标会强调资金流动。任何投资都须有直接的和确定的现金回报。目标不是最大限度

39、地提高投资回报率，这可能鼓励经理寻基于对未来的回报预测而去寻找追加投资。几乎没有支出将被用于了研究、发展以及扩大能力，因为在业务项目的经济寿命中收获阶段只有很短的时间。顾客在平衡记分卡中顾客的角度，经理们发现在这些目标市场中有业务项目将会竞争的以及在业务项目的业绩指标中顾客和细分市场。客户的角度通常包括一些一般性的来自良好规划和执行战略的成果的指标。一般的成果指标客户满意度，顾客保留，新客户获得，客户价值和在目标市场的市场占有率。虽然这些措施可能会普遍通用在所有的组织机构类型，他们应该被定制成面向业务项目期待他有最大的增长和收益率的目标客户群体。顾客保留很明显，维护或者增加在目标客户中的市场份

40、额的一条有效途径是保持在这一市场的现有客户。研究服务利润链证实了顾客保留的重要性。公司能容易地认识到他们所有的顾客比如工业公司，分销商，批发商，报纸和杂志出版商，计算机在线服务公司，银行，信用卡公司和长途电话供应商能简单地测量从一个时期到另一个时期的顾客保留。不仅仅是留住顾客，许多公司还会希望从现有顾客业务百分比的增长来测量顾客忠诚度。客户获取公司追求业务增长，通常有一个增加目标市场客户群体的目标。对客户获取的跟踪测量，在绝对与相对来讲，就是业务项目吸引或赢得新客户或业务。客户获取可以用在目标市场中新客户的数量或对目标市场新客户的全部销售量来衡量。公司在诸如贷款和信用卡业务、杂志订阅，移动电话

41、服务、有线电视、银行和其他金融服务中通过广泛的，经常支出的市场营销来招揽新的客户。这些公司可以检验客户对要求做出反应的数量和转换率实际的新客户数量除以未来询问的数量。他们可以检测获得每个新客户需要的成本，以及从每个新客户获得的收益与每个销售电话或其他需要的成本的比例。客户满意度所有的客户保留及客户获取都驱动着满足客户的需求。客户满意度取决于提供反馈的企业做的有多好。客户满意度的重要性也许不能过分强调。最近的研究显示，只是在顾客满意度上得到高分是不足以达到高忠诚度，高保留率以及高收益率。只有当客户为他们的购物经验是完美的或非常满意的，该公司才能指望他们的重复购买。客户盈利性在核心客户的占有、保留

42、、获取、及满意度指标上获得成功，然而这并不能保证公司拥有高价值的客户。很明显，一个获得十分满意的客户和愤怒的竞争者的方法是出售十分廉价的产品和服务。因为客户满意度和高的市场占有率是他们实现较高的经济回报的唯一手段，公司可能希望衡量的不仅仅是他们与顾客业务关系的程度，还有这些业务的盈利能力，特别是在目标客户的细分市场。作业成本ABC系统能让公司衡量个人和全体客户的盈利能力。公司应该需要更多感到满足和快乐的顾客他应该想要有价值的客户。一个如客户价值的金融措施，可以帮助保持顾客中心组织为顾客所着迷。内部业务流程从在内部业务流程的角度来看，主管必须出色地识别组织的关键内部流程。关键内部业务流程使经营单

43、位实现目标市场客户的价值主张。满足股东对丰厚经济回报的期望。这些应该集中于内部流程的指标对客户满意度和实现组织的财务目标有着很大的影响。内部业务流程分为两种不同的基本角度，传统的绩效评价与平衡记分卡的绩效评价。传统的方法，试图监督和改善现有的业务流程。他们可能远远超过了财务指标表现的基于质量和时间的绩效。但他们仍集中于改善现有的工艺。平衡记分卡的方法，通常会将组织必须出色地满足客户和财务目标看成一个全新的过程。内部业务流程目标会突出合使组织的战略获得成功的关键流程。第二个的平衡记分卡的不同是将创新过程包括进内部业务流程。传统的绩效评价体系，是将注意力集中在把今天的产品和服务提供给今天的顾客的流

44、程上。他们试图控制和改善现有的业务运作，短期的价值创造。但是追求长期的财务成功的驱动程序可以要求该组织创造出一种全新的产品和服务以满足来自当前和未来的客户的新需求。创造性的程序长期的价值创造是许多公司比短期经营周期程序更强大的一个未来财务绩效程序。但管理者并非一定要在这两个重要的内部过程之间作出选择。平衡记分卡内部业务流程的角度包括了长期的具有创新的周期和及短期的操作周期两方面的目标和措施。学习和成长平衡记分卡的第四个角度。学习和成长，确定了在结构下的组织必须建立创造长期的成长和改进。客户和内部业务流程确定了当前和未来的成功最重要的因素。企业也不大可能能用现在的技术和能力满足它们客户和内部流程

45、的长期目标。同时，激烈的全球竞争也要求公司不断增强他们的能力为客户和股东提供价值。组织的学习和成长，来自三个主要来源人员素质，系统和组织程序。平衡记分卡的财务、顾客、内部业务流程目标一般会揭示当前的人员能力、系统和程序和为了突破绩效需要完成的工作目标之间巨大的差距。要消除这些差距，企业将必须投资于对员工再培训，优化信息技术和系统以及调整组织程序和常规。这些目标明确的表达了平衡记分卡中的学习和成长角度。在客户的角度来看，以雇员为基础的指标包括混合通用的结果指标员工满意度，保留员工，员工培训和员工技能连同特殊的指标，例如为了新的竞争环境而需要的特殊技能的详细标准。信息系统性能可以用顾客信息的即时有效和对一线的职工的内部流程信息传达来衡量。组织程序，可以用整体组织成功因素以及改进关键的客户基础和内部过程的评估等级查看员工激励的精度。资料来源LINKINGTHEBALANCEDSCORECARDTOSTRATEGYCALIFORNIAMANAGEMENTREVIEWJ,199639,ISSUE1,P5379