凯捷—平衡计分卡—An Introduction to Balanced Socrecard.pptVIP

Balanced Scorecard Background The BSC concept The Balanced Scorecard’s (BSC) fundamental premise is that measurement motivates behaviour The scorecard differs substantially from traditional measurement approaches The BSC’s focus is on factors which create long-term economic value in an organisation, for example: Customer focus. Organisational learning. Business processes. Traditional accounting measures are by definition backward looking: Financial measures only reflect the results of actions already taken. Do not provide an indication of future financial performance. Do not indicate desired p