平衡计分卡的发展为战略管理工具(英文版).pdfVIP

The development of the Balanced Scorecard as a strategic management tool 2GC Conference Paper Ian Cobbold and Gavin Lawrie Presented at PMA Conference, Boston, USA, May 2002 © 2003 2GC Ltd. All rights reserved. This document is protected under copyright by 2GC Ltd. The following terms and conditions apply to its use: Photocopying - single photocopies may be made for personal use as allowed by national copyright laws. Permission from 2GC and payment of a fee is required for all other photocopying, including multiple or systematic copying, copying for advertising or promotional purposes, resale, and all forms of document delivery; Derivative Works – Permission from 2GC is required for all derivative works, including compilations and translations; Electronic Storage or Usage - Permission from 2GC is required to store or use electronically any material contained in this document. Except as outlined above, no part of this document may be reproduced, stored in a retrieval system or transmitted in any form or by any means, electronic, mechanical, photocopying, recording or otherwise, without prior written permission of 2GC Limited 2GC Limited Albany House, Market Street Maidenhead, Berkshire SL6 8BE UK +44 (0) 1628 421506 2GC Conference Paper Abstract The Balanced Scorecard is a widely adopted performance management framework first described in the early 1990s. More recently it has been proposed as the basis for a ‘strategic management system’. This paper describes its evolution, recognising three distinct generations of Balanced Scorecard design