平衡计分卡Balanced ScorecardHR猫猫概要1.pptVIP

Information Portal 企業策略管理之效益 帶領企業進入“價值基礎管理(Value Based Management) ”領域，以股東價值為導向。 實踐策略管理之真諦，將策略演譯為使行動方案，使企業資源規劃及使用最具效率以達成企業目標。 增進企業營運資訊之掌握度，及時採取應變措施。 專注於內部價值動因與外部獲利來源。 提昇ERP功能，使既有ERP投資報酬極大化。 Quality Sales Business Unit Profitability Cost Reduction Personal Agendas Productivity Short-Term Profitability Long-Term Profitability Customer Satisfaction Market Share ? 2000 Andersen Legal All rights reserved. * ? 2000 Andersen Legal All rights reserved. * ? 2000 Andersen Legal All rights reserved. * Close performance monitoring is the precondition to detect deviations in the organization‘s performance from it‘s target setting. Deviations need to be analyzed in respect of their cause and their impact on the overall performance of the company. In a single loop learning process, the analysis of deviations leads to actions on the operational level to bring the organization back on target. The organizations wants to stick to it‘s original strategy but changes the way to transform the strategy into action. In a double loop learning process deviations are also analyzed in respect of the validity of the strategy and the strategic planning process. It may lead to the insight, that the strategy was based on a wrong strategic assumption or that the strategic planning process needs to be redesigned. Strategy-Focused Organizations adapt their management systems so that both strategy and tactics are managed as a double-loop process on a continual basis. They accomplish this by linking strategy to the budgeting process (yielding both operational and strategic budgets), to the management meeting (yielding both operational and strategic performance reviews), and to the learning process (yielding both operational and strategic information systems). ? 2000 Andersen Legal All rights reserved. * ? 2000 Andersen Legal All rights reserved. * ? 2000 Andersen Legal All rights reserved. * 41 42 Scott to provide notes ? 2000 Andersen Legal All rights reserved. * ? 2000 Andersen Lega