战略术语：balanced score card.docxVIP

平衡记分卡Balanced Scorecard Framework Organizations prosper by achieving strategy that is implemented as a result of continuous /business_guide/crosscuttings/decision_making_main.htmldecision-making at all levels of the business. Firms implement strategy through balancing the four major factors平衡四大主要因素 or perspectives: Financial Perspective/products/sl_business_architect.htmlTo succeed financially, how should we look to our shareholders? Customer PerspectiveTo achieve our vision, how should we appear to our customers我们如何出现在我们的客户面前? Internal Business Process:To satisfy our shareholders and customers, what /business_guide/process.htmlbusiness processes must we excel at? Learning, Innovation, and GrowthTo achieve our vision, how will we sustain our ability to /business_guide/value_creation_sustainable.htmlcreate value and improve? For each of the above four questions, provide answers in terms of:Objectives Measures Targets, and Initiatives The four perspectives permit a /business_guide/crosscuttings/balance.htmlbalance between short-term and long-term objectives, between outcomes desired and the performance drivers of those outcomes, and between hard objective measures and soft subjective measures战略地图Strategic map战略地图/wiki/Robert_S._KaplanRobert S. Kaplan和/wiki/David_P._NortonDavid P. Norton提出。他们是/wiki/%E5%B9%B3%E8%A1%A1%E8%AE%B0%E5%88%86%E5%8D%A1平衡记分卡的创始人。“平衡计分卡”只建立了一个战略框架，而缺乏对战略进行具体而/wiki/%E7%B3%BB%E7%BB%9F系统、全面的描述。战略地图的核心内容包括：企业通过运用/wiki/%E4%BA%BA%E5%8A%9B%E8%B5%84%E6%9C%AC人力资本、信息资本和/wiki/%E7%BB%84%E7%BB%87%E8%B5%84%E6%9C%AC组织资本等/wiki/%E6%97%A0%E5%BD%A2%E8%B5%84%E4%BA%A7无形资产（学习与成长），才能创新和建立/wiki/%E6%88%98%E7%95%A5%E4%BC%98%E5%8A%BF战略优势和效率（内部流程），进而使/wiki/%E5%85%AC%E5%8F%B8公司把特定价值带给/wiki/%E5%B8%82%E5%9C%BA市场（/wiki/%E5%AE%A2%E6%88%B7客户），从而实现/wiki/%E8%82%A1%E4%B8%9C%E4%BB%B7%E5%80%BC股东价值（/wiki/%E8%B4%A2%E5%8A%A1财务）A strategy map is a diagram that is used to document the primary strategic goals being pursued by an organization or management team. It is an element of the docum