Balanced Scorecard 101 - exinfm（101 - exinfm平衡计分卡）.pdf

Balanced Scorecard 101 Balanced Scorecard 101 What is a Balanced Scorecard? The Balanced Scorecard (BSC) is a performance measurement tool that originated in the business world. Performance measurement is a way to track performance over time to assess if goals are being met. The BSC was introduced by Robert Kaplan, a Harvard Business School professor, and David Norton, the founder and president of Balanced Scorecard Collaborative, Inc., in the early 1990s as a new way to measure business performance. Organizations measure their performance to monitor how they’re doing in achieving their overall mission and goals. Traditionally, companies measured their performance by looking only at how they were doing financially, for example measuring only profit increases or cost efficiencies. Kaplan and Norton’s BSC concept challenged this traditional, single- focused approach to performance measurement. They noted that examining only financial outcomes did not provide a company the full picture of its overall performance – that it in fact ignored the other factors at play in a company’s performance. Kaplan and Norton proposed that organizations consider all the factors that influence overall performance in order to get a balanced view. They urged companies to ask and to measure, “If we’re going to succeed financially (the overall mission for businesses), what is it that we’re doing well from our customer’s perspective?” and “If we are to meet these customer needs, what is it that we must do well internally?” By answering such questions, organizations would be considering their performance from all perspectives – financial, customer, and internal. The answers to the questions would define for a company what is most important to