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? Linking Multiple Scorecard Measures To A Single Strategy ROCE Customer Loyalty On-time Delivery Process Quality Process Cycle Time Employee Skills Financial Customer Internal Business Process Learning Growth Source:”THE BALANCED SCORECARD” Robert S. Kaplan, David P. Norton 第三十页,共三十七页。 ? Cause-and-Effect Relationships A strategy is a set of hypotheses about cause and effect. Cause-and-effect relationships can be expressed by a sequence of if-then statements. “If we increase employee training about products, then they will become more knowledgeable about the full ra
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