平衡计分卡的基本概念.pptVIP

* http://. (企管培训资料下载) Balanced Scorecard : Basic Concepts 1990, Research arm of KPMG - Study in “Measuring Performance in the Organization of the Future”. BSC History Relying mainly on financial performance measures was impeding the organizations’ ability to create future value. Most companies were improving existing processes but were not identifying the ones that were truly strategic. What is it? Management process to implement a business strategy. Translates a company’s strategy into a coherent set of performance measures. Establishes cause and effect relationships between Key