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平衡计分卡BringingtheBalancedScorecardtoLife:TheMicrosoftBalancedScorecardFrameworkWhitePaperBy:CharlesBloomfieldInsightformation,Inc.1Published:May2002Forthelatestinformation,pleasesee®approachtodevelopingandimplementingaBalancedScorecardforenterpriseperformancemanagement.ItpresentsbasicinformationontheBalancedScorecardperformancemanagementmethodology,andidentifieskeybusinessissuesthatmustbeaddressedindevelopinganddeployingabalancedscorecard.ThepaperthenpresentstheMicrosoftBalancedScorecardFramework(BSCF)—acomprehensivesetoftechniques,tools,andbestpracticestospeedscorecardimplementationusingtoolsetswithwhichorganizationsarefamiliar.AnextensivebodyofresearchandliteraturedescribingtheBalancedScorecardexists.ThatbodyofknowledgeisconstantlybeingexpandedbyTheBalancedScorecardCollaborative,BalancedScorecardInstitute,variousconsultingorganizations,softwarecompanies,andclientorganizations.Thispapercannotcomprehensivelycoversuchacomplextopicorreflectaccuratelymanyofthenuancesofscorecarddevelopmentandimplementation.Instead,itpresentsabasicconceptualoverviewoftheBalancedScorecard.Interestedreadersareencouragedtousethebibliographypresentedattheendofthispaperasaguidetomoredetailedinformation.23ContentsExecutiveSummary...........................................................1Introduction........................................................................3AbouttheBalancedScorecard..........................................5BackgroundandHistory.................................................5EmpoweringtheKnowledgeWorker...............................7ElementsoftheBalancedScorecard.............................9CriticalSuccessFactorsforBSCDevelopment...........16CommonPitfalls............................................................18AutomatingtheBalancedScorecard............................21TheMicrosoftBalancedScorecardFramework..............24FacetsoftheFramework..............................................25Conclusion.......................................................................40SelectedBibliography...................................................41UsefulWebSites..........................................................421BringingtheBalancedScorecardtoLife:TheMicrosoftBalancedScorecardFramework1ExecutiveSummaryTraditionalperformancemeasuresareinsufficienttogaugeperformanceandguideorganizationsintoday’srapidlychanging,complexeconomiclandscape.Organizationsneedtolinkperformancemeasurementtostrategy,andmustmeasureperformanceinwaysthatbothpromotepositivefutureresultsandreflectpastperformance.TheBalancedScorecardhasdevelopedoverthelastelevenyearsasapowerfulwaytoimplementstrategyandcontinuouslymonitorstrategicperformance.Creatingastrategyfocusedorganization(thephrasecoinedbythefoundersoftheBalancedScorecardmethodology)isasignificant,challengingculturechangeformanyorganizations.Successinachievingthischangerequires:Consistentexecutivesupportandinvolvement.Education,communication,andvisibilityofthestrategyandmeasurementsofitseffectivenessthroughouttheorganization.Constantfeedbackloopssothatstrategyisanevery-dayconsideration.Toolstoenablenon-technicaluserstounderstandthekeydriversofthemeasures.Translationofthestrategytooperationaltermssothatalignmenttostrategyandimplementationofitoccuratalllevelsofanorganization.OrganizationsthathavesuccessfullyimplementedtheBalancedScorecardhaveachievedremarkabletransformationsintheirfinancialperformance,inmanycasesvaultingtothetopranksintheirindustrygroups.2BringingtheBalancedScorecardtoLife:TheMicrosoftBalancedScorecardFramework2ManyaspectsofBalancedScorecarddevelopmentanddeploymentdependoneffectiveuseoftechnologytobesuccessful.NumeroussoftwarepackageshavebeendevelopedtohelpautomatetheBalancedScorecard,butitisverydifficulttodelivertheneededcapabilitiesinasinglesoftwarepackage.Therefore,theMicrosoftBalancedScorecardFrameworkhasbeendevelopedtoalloworganizationsto:Developanddeployascorecardeconomicallyusinganexistinginfrastructure.ManageanddisplaythedataandknowledgepertinenttoBalancedScorecards.Facilitateanalysisofmeasuressothatpromptcorrectiveactioncantakeplace.Theframeworkprovidesacomprehensive,flexible,cost-effectivewaytodeploytheBalancedScorecardanddeliversuperiorreturnsonpeople,processes,customers,andtechnologies.3BringingtheBalancedScorecardtoLife:TheMicrosoftBalancedScorecardFramework3IntroductionHowdowecommunicatestrategythroughacomplex,multi-faceted,decentralizedglobalorganization?Howdowealignourorganizationandminimizesuperfluousactivitiessothatwe’reallworkingefficientlytothesameends?Howdowemeasuretheeffectivenessofourstrategyanditsimplementation?Howdowepromoteacultureofagilitytorespondtotherapidlychangingbusinessclimateweface?Asbusinessleaderswrestlewiththesequestionseachday,theyconfronttherealitythat,“Ifyoucan’tmeasureit,youcan’tmanageit.”Inotherwords,effectiveperformancemanagementrequiresaccurateperformancemeasurement.Leadersalsounderstandthatperformancemeasurementitselfisnotenough.Thev