连结平衡计分卡与策略.docVIP

外文文献翻译译文 题　　目：　 基于平衡记分卡的某企业核心KPI体系构建　　 一、外文原文 原文： Linking the Balanced Scorecard to Strategy Kaplan Robert S, Norton David P Many managers and consultants who agree to the basic rationale for a Balanced Scorecard believe they have created one when they supplement traditional financial measures with non-financial measures. But many of the most popular non-financial measures, such as customer satisfaction and employee attitudes, have some of the same limitations as financial measures. First, they are lagging measures, reporting how well the organizations strategy worked in the past period but providing little guidance on how to navigate to the future. Second, the non-financial measures they use are generic and are not related to specific strategic objectives that will provide sustainable competitive advantage. Scorecards built upon lagging, non-strategic indicators represent only a limited application of the full power of the Balanced Scorecard. Our experience in observing and building more than 100 scorecards reveals that the financial and non-financial measures on a Balanced Scorecard should be derived from the business-units unique strategy. The Balanced Scorecard provides executives with a comprehensive framework that can translate a companys vision and strategy into a coherent and linked set of performance measures. The measures should include both outcome measures and the performance drivers of those outcomes. By articulating the outcomes the organization desires as well as the drivers of those outcomes, senior executives can channel the energies, the abilities, and the specific knowledge held by people throughout the organization towards achieving the businesss long-term goals. Many people think of measurement as a tool to control behavior and to evaluate past performance. Traditional control and performance measurement systems attempt to keep individuals and organizational units in compliance with a pre-established plan. The measures on a Balanced Scorecar