Effective Performance Management with the （有效的绩效管理的）.pdf

Effective Performance Management with the Balanced Scorecard Technical Report Writers: Liz Murby CIMA Stathis Gould CIMA CIMA gratefully acknowledges the contributions of Gary Ashworth, Philip Barden, Peter Brewer, Gavin Lawrie, Bernard Marr, Professor Bob Scapens, Dr Mostafa Jazayeri-Dezfuli, and Francesco Zingales. Contact: liz.murby@ Copyright © CIMA 2005 First published in 2005 by: The Chartered Institute of Management Accountants 26 Chapter Street London SW1P 4NP Printed in Great Britain The publishers of this document consider that it is a worthwhile contribution to discussion, without necessarily sharing the views expressed. No responsibility for loss occasioned to any person acting or refraining from action as a result of any material in this publication can be accepted by the authors or the publishers. All rights reserved. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any form or by any means method or device, electronic (whether now or hereafter known or developed), mechanical, photocopying, recorded or otherwise, without the prior permission of the publishers. Translation requests should be submitted to CIMA. Effective Performance Management 1 Contents 1. Development of scorecard thinking. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 1.1 From performance measurement to strategic management . . . . . . . . . . . 3 1.2 Strategy mapping. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 1.2.1 An introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 1.2.2 Decision support. . . . . . . . . . . . . . . . . . . . .