平衡计分卡（BSC）在全面预算中的应用以及KPI绩效管理体系.pptVIP

Instructor Guide * Instructor Guide * Instructor Guide * Instructor Guide * Instructor Guide * Instructor Guide * Instructor Guide * Instructor Guide * Instructor Guide * Instructor Guide * Instructor Guide * Instructor Guide * Instructor Guide * Facilitator Notes One of the Balanced Scorecard’s most important attributes is that its perspectives (financial, customer, process and learning) are designed to support each other in a cause and effect manner The cause-and-effect chain leads from organizational capabilities to process capabilities to customer expectations to shareholder expectations If developed properly, the Scorecard will make these causal relationships visible. This visibility then makes the Scorecard much more than just a strategy reporting tool If the Scorecard is developed without these linkages, then it is little more than a collection of important measures organized into four arbitrary categories. It is the specific causal links between these particular categories that transform this collection of metrics into a concise and measurable expression of strategic intent In order to identify the appropriate Critical Success Factors for each of the scorecard perspectives, answer the above questions in the order presented (both the questions and the order are important to insure that the causal links are properly established) If you identify the Critical Success Factors by answering the questions, in the specified order, then you will have built a useful chain of strategic causes and effects that says: If you improve the right organizational capabilities, you will improve your key processes, which will result in improved customer perceptions, which in turn will satisfy shareholder expectations The causal links made visible in the scorecard provide a means by which management can make tradeoffs between competing objectives. Thus the scorecard becomes a tool for management decision making. Additionally, these same causal links provide the basis for linki