The balanced scorecard : measures that drive performance

摘要: Frustrated by the inadequacies of traditional performance measurement systems, some managers have abandoned financial measures like return on equity and earnings per share. "Make operational improvements numbers will follow," argument goes. But do not want to choose between measures. Executives a balanced presentation that allow them view company from several perspectives simultaneously. During year-long research project with 12 companies at leading edge measurement, authors developed "balanced scorecard," new system gives top fast but comprehensive business. The scorecard includes tell results actions already taken. And it complements those three sets having customer satisfaction, internal processes, organization's ability learn improve--the activities drive future performance. Managers can create translating their company's strategy mission statements into specific goals To part focuses perspective, for example, executives Electronic Circuits Inc. established general performance: get standard products market sooner, improve customers' time-to-market, become supplier choice through partnerships, develop innovative tailored needs. translated these elements four identified measure each.