计分卡基本概念.pptVIP

内容总结 Balanced Scorecard :。?。What is it。Clarifying the vision。Communicating and educating。Facilitating strategy review。Short Term Objectives。cause and effect”。BSC Key points:。Business Drivers (7) 第三十一页，共三十一页。 ? Balanced Scorecard : Basic Concepts 第一页，共三十一页。 ? 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.