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Strategy,BalancedScorecard,andStrategicProfitability:战略,平衡计分卡,战略,盈利能力.ppt
Strategy, Balanced Scorecard, andStrategic Profitability Analysis Chapter 13 Learning Objective 1 What is Strategy? What is Strategy? Basic Strategies Implementation of Strategy The Balanced Scorecard Learning Objective 2 Reengineering Reengineering Example Reengineering Example Reengineering Example Reengineering Example Reengineering Example Learning Objective 3 Perspectives of Performance Financial Perspective Financial Perspective Customer Perspective Customer Perspective Internal BusinessProcess Perspective Internal BusinessProcess Perspective Learning and Growth Perspective Learning and Growth Perspective Aligning the BalancedScorecard to Strategy Aligning the BalancedScorecard to Strategy Aligning the BalancedScorecard to Strategy Aligning the BalancedScorecard to Strategy Aligning the BalancedScorecard to Strategy Aligning the BalancedScorecard to Strategy Pitfalls When Implementinga Balanced Scorecard Pitfalls When Implementinga Balanced Scorecard Learning Objective 4 Evaluating the Successof a Strategy Evaluating the Successof a Strategy Growth Component Growth Component Growth Component Growth Component Growth Component Operating Income and Growth Price-Recovery Component Price-Recovery Component Price-Recovery Component Operating Income andPrice-Recovery Component Productivity Component Productivity Component Productivity Component Change in Operating Income Learning Objective 5 Engineered Costs Discretionary Costs Relationships BetweenInputs and Outputs Relationships BetweenInputs and Outputs Learning Objective 6 Managing Unused Capacity End of Chapter 13 What pitfalls should be avoided when implementing a balanced scorecard? 1. Don’t assume the cause-and-effect linkages to be precise. 2. Don’t seek improvements across all measures all the time. 3. Don’t use only objective measures on the scorecard. 4. Don’t fail to consider both costs and benefits of initiatives such as spending on information technology and research and developmen
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