平衡计分卡BringingtheBalancedScorecardtoLife:TheMicrosoftBalancedScorecardFrameworkWhitePaperBy:CharlesBloomfieldInsightformation,Inc.Published:May2002Forthelatestinformation,pleaseseehttp://www.microsoft.com/business/bi/AbstractThispaperdescribestheMicrosoft®approachtodevelopingandimplementingaBalancedScorecardforenterpriseperformancemanagement.ItpresentsbasicinformationontheBalancedScorecardperformancemanagementmethodology,andidentifieskeybusinessissuesthatmustbeaddressedindevelopinganddeployingabalancedscorecard.ThepaperthenpresentstheMicrosoftBalancedScorecardFramework(BSCF)—acomprehensivesetoftechniques,tools,andbestpracticestospeedscorecardimplementationusingtoolsetswithwhichorganizationsarefamiliar.AnextensivebodyofresearchandliteraturedescribingtheBalancedScorecardexists.ThatbodyofknowledgeisconstantlybeingexpandedbyTheBalancedScorecardCollaborative,BalancedScorecardInstitute,variousconsultingorganizations,softwarecompanies,andclientorganizations.Thispapercannotcomprehensivelycoversuchacomplextopicorreflectaccuratelymanyofthenuancesofscorecarddevelopmentandimplementation.Instead,itpresentsabasicconceptualoverviewoftheBalancedScorecard.Interestedreadersareencouragedtousethebibliographypresentedattheendofthispaperasaguidetomoredetailedinformation.ContentsExecutiveSummary...........................................................1Introduction........................................................................2AbouttheBalancedScorecard..........................................3BackgroundandHistory..................................................3EmpoweringtheKnowledgeWorker...............................4ElementsoftheBalancedScorecard..............................4CriticalSuccessFactorsforBSCDevelopment..............8CommonPitfalls..............................................................9AutomatingtheBalancedScorecard.............................10TheMicrosoftBalancedScorecardFramework...............12FacetsoftheFramework..............................................12Conclusion.......................................................................22SelectedBibliography...................................................23UsefulWebSites...........................................................23ExecutiveSummaryTraditionalperformancemeasuresareinsufficienttogaugeperformanceandguideorganizationsintoday’srapidlychanging,complexeconomiclandscape.Organizationsneedtolinkperformancemeasurementtostrategy,andmustmeasureperformanceinwaysthatbothpromotepositivefutureresultsandreflectpastperformance.TheBalancedScorecardhasdevelopedoverthelastelevenyearsasapowerfulwaytoimplementstrategyandcontinuouslymonitorstrategicperformance.Creatingastrategyfocusedorganization(thephrasecoinedbythefoundersoftheBalancedScorecardmethodology)isasignificant,challengingculturechangeformanyorganizations.Successinachievingthischangerequires:Consistentexecutivesupportandinvolvement.Education,communication,andvisibilityofthestrategyandmeasurementsofitseffectivenessthroughouttheorganization.Constantfeedbackloopssothatstrategyisanevery-dayconsideration.Toolstoenablenon-technicaluserstounderstandthekeydriversofthemeasures.Translationofthestrategytooperationaltermssothatalignmenttostrategyandimplementationofitoccuratalllevelsofanorganization.Organizationsthathavesuccessfullyimplemen...
