[KPI] Balanced scorecard 平衡計分卡

What's Balanced scorcard

The balanced scorecard (BSC) is a strategic performance management tool - a semi-standard structured report supported by proven design methods and automation tools that can be used by managers to keep track of the execution of activities by staff within their control and monitor the consequences arising from these actions.[1] It is perhaps the best known of several such frameworks (for example, it is the most widely adopted performance management framework reported in the annual survey of management tools undertaken by Bain & Company, and has been widely adopted in English-speaking western countries and Scandinavia in the early 1990s). Since 2000, use of Balanced Scorecard, its derivatives (e.g. performance prism), and other similar tools (e.g. Results Based Management) has become common in the Middle East, Asia and Spanish-speaking countries also.[citation needed]

The four perspectives
The 1st Generation design method proposed by Kaplan and Norton was based on the use of three non-financial topic areas as prompts to aid the identification of non-financial measures in addition to one looking at Financial. Four "perspectives" were proposed:[21]

    * Financial: encourages the identification of a few relevant high-level financial measures. In particular, designers were encouraged to choose measures that helped inform the answer to the question "How do we look to shareholders?"
    * Customer: encourages the identification of measures that answer the question "How do customers see us?"
    * Internal Business Processes: encourages the identification of measures that answer the question "What must we excel at?"
    * Learning and Growth: encourages the identification of measures that answer the question "Can we continue to improve and create value?".

These 'prompt questions' illustrate that Kaplan and Norton were thinking about the needs of small to medium sized commercial organizations in the USA[citation needed] (the target demographic for the Harvard Business Review) when choosing these topic areas. They are not very helpful to other kinds of organizations, and much of what has been written on Balanced Scorecard since has, in one way or another, focused on the identification of alternative headings more suited to a broader range of organizations.


resources: http://en.wikipedia.org/wiki/Balanced_scorecard


延伸閱讀：
1.平衡計分卡與商業智慧 http://www.iiiedu.org.tw/knowledge/knowledge20040731_2.htm
2.平衡計分卡與績效管理 http://www.chb.com.tw/wps/wcm/connect/web/resources/file/eb21280e816812f/57702.pdf
3. 策略地圖與平衡計分卡 http://cdnet.stpi.org.tw/techroom/analysis/pat_A077.htm
4. 為什麼要了解平衡計分卡 http://www.dsc.com.tw/event/wferpnew/Bsc.pdf