Transforming the Balanced Scorecard from Performance Measurement to Strategic

Management : Part 1從績效評估轉換平衡計分卡的策略管理第一部分

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學生 : MA0A0204 王詩婷MA0A0101 葛雅婷MA0A0105 陳欣妤

Several years ago we introduced the Balanced Scorecard (Kaplan and Norton 1992). We began with the premise that an exclusive reliance on financial measures in a management system is insufficient. 幾年前，我們推出平衡記分卡（ Kaplan 和Norton ， 1992 ） 一開始，我們完全的依賴管理系統中的財務措施是不夠的。 Financial measures are lag indicators that report on the outcomes from past actions. Exclusive reliance on financial indicators could promote behavior that sacrifices long-term value creation for short-term performance 財務措施是延遲指標，是報告從過去的行為所得之成果。完全依賴財務指標會造成犧牲短期業績的長期價值創造行為。(Porter 1992; AICPA 1994)

The Balanced Scorecard approach retains measures of financial performance - the lagging outcome indicators - but supplements these with measures on the drivers , the lead indicators , of re financial performance. 平衡計分卡此方法是種衡量，財務績效 -落後指標，但補充這些衡量的意見使用者，為主要指標，是對未來的財務績效。

The Balanced Scoredcad Emerges

平衡計分卡的出現

The limitations of managing solely with financial measures , however , have been known for decades. What is different now? Why has the Balanced Scorecard concept been so widely adopted by manufacturing and service companies , nonprofit organizations , and government entities around the world since its introduction in 1992? 然而，管理財務措施局限性，已經知道幾十年。現在有什麼不同？為什麼平衡計分卡的概念自 1992 年推出以來在世界各地被廣泛採用，在製造業和服務業公司，非營利組織和政府機構？

First , previous systems that incorporated nonfinancial measurements used ad hoc collections of such measures , more like checklists of measures for managers to keep track of and improve than a comprehensive system of linked measurements.

然而，首先，以前的系統，納入非金融的測量，使用特設集合的措施，類似經理人核對清單的措施，一個完整的連結測量系統措施，更保持跟蹤和改善。

The Balanced Scorecard emphasizes the linkage of measurement to strategy ( Kaplan and Norton 1993) and the cause-and-effect linkages that describe the hypotheses of the strategy ( Kaplan and Norton 1996b). The tighter connection between the measurement system and strategy elevates the role for nonfinancial measures from an operational checklist to a comprehensive system for strategy implementation (Kaplan and Norton 1996a ). 平衡計分卡強調連動策略測量（ Kaplan 和Norton ， 1993 年 ） ， 原 因 和 結 果 之 間 的 聯繫 ， 描 述 了 假 設 的 策 略 （ Kaplan 和Norton1996 年）。測量系統和策略之間的緊密連接，提升非財務措施的作用，從操作的核對清單 到 全 面 系 統 的 策 略 執 行 （ Kaplan 和Norton1996 年）。

Second, the Balanced Scorecard reflects the changing nature of technology and competitive advantage in the latter decades of the 20th century. In the industrial-age competition of the 19th and much of the 20th centuries, companies achieved competitive advantage from their investment in and management of tangible assets such as inventory, property, plant, and equipment (Chandler 1990). 第二，平衡計分卡在 20 世紀後幾十年的技術和競爭優勢反映了不斷變化的性質。在 19 世紀和 20 世紀大部分工業時代的競爭，企業取得競爭優勢，從他們的投資及管理等有形資產，例如，存貨、物業、廠房及設備 (Chandler 1990) 。

In an economy dominated by tangible assets, financial measurements were adequate to record investments on companies' balance sheets. Income statements could also capture the expenses associated with the use of these tangible assets to produce revenues and profits. 在以有形資產為主的經濟，財務測量適當的記錄投資公司的資產負債表上。收入報表，還可以捕獲使用這些有形資產，產生的收入和利潤相關的費用。

But by the end of the 20th century, intangible assets became the major source for competitive advantage. In 1982, tangible book values represented 62% of industrial organizations' market values; ten years later, the ratio had plummeted to 38% ( Blair 1995). 但到了 20 世紀的結束，無形資產成為競爭優勢的主要來源。 1982 年，產業組織的市場價值，有形資產帳面價值62％， 10 年後，這個比例下跌至 38％ ( Blair 1995) 。

By the end of the 20th century, the book value of tangible assets accounted for less than 20% of companies' market values (Webber 2000, quoting research by Baruch Lev). Clearly, strategies for creating value shifted from managing tangible assets to knowledge-based strategies that create and deploy an organization's intangible assets. 20 世紀的結束，公司的市場價值，有形資產的 帳 面 價 值佔不 到 20 ％， (Webber 2000, quoting research by Baruch Lev) 。顯然，創造價值的策略轉移，從有形資產管理，到以知識為基礎的策略，創建和部署一個組織的無形資產。

These include customer relationships, innovative products and services, high-quality and responsive operating processes, skills and knowledge of the workforce, the information technology that supports the work force and links the firm to its customers and suppliers, and the organizational climate that encourages innovation, problem-solving, and improvement. 這些措施包括客戶關係，創新的產品和服務，高品質和響應的操作流程，技能和知識的勞動力，信息技術支持的工作力量和連接該公司為客戶和供應商，並鼓勵創新的組織氣候，問題解決和改進。

But companies were unable to adequately measure their intangible assets (Johnson and Kaplan 1987, 201-202). Anecdotal data from management publications indicated that many companies could not implement their new strategies in this environment (Kiechel 1982; Charan and Colvin 1999). They could not manage what they could not describe or measure. 但公司未能充分衡量其無形資產 (Johnson and Kaplan 1987, 201-202) 。傳聞管 理刊物的數據表明，在這樣的環境中，許多公司無法實現其新的策略 (Kiechel 1982; Charan and Colvin 1999) 。他們不能管理他們無法描述或測量

Intangible assets: Valuation VS. Value Creation

無形資產：評估 VS. 創造價值

Some call for accountants to make an organization's intangible assets more visible to managers and investors by placing them on a company's balance sheet. But several factors prevent valid valuation of intangible assets on balance sheets. 有些人呼籲會計師對於無形資產的編制，被管理者和投資者將它們放置在公司的資產負債表，使報表能更清楚明白。但有幾個因素阻礙了資產負債表上的無形資產有效的評估。 First, the value from intangible assets is indirect. Assets such as knowledge and technology seldom have a direct impact on revenue and profit.第一：來自無形資產的價值是間接的。知識和技術等資產很少 有直接影響收入和利潤。

Improvements in intangible assets affect financial outcomes through chains of cause-and-effect relationships involving two or three intermediate stages ( Huselid 1995; Becker and Huselid 1998). For example, consider the linkages in the service management profit chain ( Heskett et al. 1994).　　無形資產的改善會影響財務結果，透過綜效的原因及結果的關係，其中包含兩個或三個中間環節 ( Huselid 1995; Becker and Huselid 1998) 。例如，考慮服務管理利潤中的關聯 ( Heskett et al. 1994) 。

investments in employee training lead to improvements in service quality

better service quality leads to higher customer satisfaction

higher customer satisfaction leads to increased customer loyalty

increased customer loyalty generates increased revenues and margins

員工培訓的投資，提升服務品質的改善 更好的服務品質會提高的客戶滿意度 更高的客戶滿意度提高客戶忠誠度 提高客戶忠誠度會讓產生收入和利潤增加

　　 Financial outcomes are separated casually and temporally from improving employees' capabilities. The complex linkages make it difficult, if not impossible, to place a financial value on an asset such as work force capabilities or employee morale, much less to measure period-to-period changes in that financial value. 財務績效從提升員工的能力被暫時的隔開。該財務價值複雜且很困難，但並非不可能，財務價值的資產，如工作隊伍的能力或員工的士氣，更談不上測量週期到週期的變化。

Second, the value from intangible assets depends on organizational context and strategy. This value cannot be separated from the organizational processes that transform intangibles into customer and financial outcomes. 第二：無形資產的價值取決於公司組織環境和策略。此價值 不能跳脫公司組織，把無形資產的價值轉換為客戶和 財務成果。 The balance sheet is a linear, additive model. It records each class of asset separately and calculates the total by adding up each asset's recorded value. The value created from investing in individual intangible assets, however is neither linear nor additive. 資產負債表是線性的，為相加模型。其記錄了每類資產分別計算，每個資產增加的總入帳價值。從個別無形資產投資所創造的價值，既不是線性，也不是相加模型。

Senior investment bankers in a firm such as Goldman Sachs are immensely valuable because of their knowledge about complex financial products and their capabilities for managing relationships and developing trust with sophisticated customers.

資深投資銀行家在像 Goldman Sachs 這樣的公司是非常有價值的，因為他們的知識，複雜的金融產品和自己的能力與先進的客戶關係管理和建立信任。 People with the same knowledge, experience, and capabilities, however, are nearly worthless to a financial services company such as etrade.com that emphasizes operational efficiency, low cost, and technology-based trading. 然而，相同的知識，經驗和能力的人，幾乎是一文不值的金融服務公司，如 etrade.com ，其強調經營效率，成本低，技術為基礎的交易。

The value of an intangible asset depends critically on the context-the organization, the strategy, and other complementary assets-in which the intangible asset is deployed. Intangible assets seldom have value by themselves. Generally, they must be bundled with other intangible and tangible assets to create value. 無形資產的價值取決於嚴格的背景下組織、策略、和其他互補性資產中的無形資產。無形資產很少有自己的價值。一般情況下，他們必須與其他無形及有形資產捆綁在一起，創造價值。

For example, a new growth-oriented sales strategy could require new knowledge about customers, new training for sales employees, new data-bases, new information systems, a new organization structure, and a new incentive compensation program.

例如，以增加為導向的新銷售策略可能包含客戶、培訓新銷售員工、新的數據基礎、新的資訊系統、一個新的組織結構和新的薪酬激勵計畫有關的新知識。

Investing in just one of these capabilities, or in all of them but one, could cause the new sales strategy to fail. The value dose not reside in any individual intangible assets. It arises from creating the entire set of assets along with a strategy that links them together. The value-creation process is multiplicative, not additive. 投資於這些功能其中的一個或所有，但只有一個，可能會導致新的銷售策略失敗。價值量，不留在任何個別的無形資產。它的出現是連結在一起的策略，創造了整套資產。此價值創造過程為乘法模型，並非加法模型。

The Balanced Scorecard Supplements Conventional Financial Reporting

平衡計分卡補充傳統的財務報告

Companies' balance sheets report separately on tangible assets, such as raw material, land, and equipment, based on their historic cost-the traditional financial accounting method. This was adequate for industrial-age companies, which succeeded by combining and transforming their tangible resources into products whose value exceeded their acquisition and production costs.

公司的資產負債表分別，有形資產，如原材料、 土地和設備，基於其歷史成本，為傳統財務計算方式的報告。這是適合的工業革命時代的公司，成功透過組合並將其有形資源轉變為其價值超過其購買和生產成本的產品。

Financial accounting conventions relating to depreciation and cost of goods sold enabled an income statement to measure how much value was created beyond the costs incurred to acquire and transform tangible assets into finished products and services. 有關財務會計的常規，出售折舊和產品成本損益作為衡量，有多少價值被創造，所產生的成本能獲取和將有形資產轉換為產品和服務。

Some argue that companies should follow the same cost-based convention for their intangible assets-capitalize and subsequently amortize the expenditures on training employees, conducting research and development, purchasing and developing databases, and advertising that creates brand awareness. 有些人認為，企業應該遵循相同的，以成本為基礎的常規，其無形資產資本化，其後攤銷支出、員工培訓、進行研究和開發、採購和發展數據庫、並建立品牌知名度的廣告。

But such costs are poor approximations of the realizable value created by investing in these intangible assets. Intangible assets can create value for organizations, but that does not imply that they have separable market values. Many internal and linked organizational processes, such as design, delivery , and service, are required to transform the potential value of intangible assets into products and services that have tangible value. 但這種費用是由這些無形資產投資創建的可變現價值的近似值。無形資產創造價值的組織，但這並不意味著他們有可分離的市場價值。許多內部和連結的組織過程如設計、 交付和服務，需要將無形資產的潛在價值轉化為產品和服務的有形價值。

　　 We introduced the Balanced Scorecard to provide a new framework for describing value-creating strategies that link intangible and tangible assets. The scorecard does not attempt to "value" an organization's intangible assets, but it does measure these assets in units other than currency. 我們介紹了平衡計分卡為描述連結的有形資產和無形資產的價值創造策略，提供一個新的架構。平衡計分卡不會改變〝價值〞組織的無形資產，但它不能衡量這些資產以外的貨幣單位。

The Balance Scorecard describes how intangible assets get mobilized and combined with intangible and tangible assets to create differentiating customer-value propositions and superior financial outcomes. 平衡計分卡描述如何流通無形資產，無形資產和有形資產結合，以創造差異化的客戶價值主張和優異的財務結果。

Strategy Maps

策 略 地 圖

Since introducing the Balanced Scorecard in 1992, we have helped over 200 executive teams design their scorecard programs. Initially we started with a clean sheet of paper, asking, "what is the strategy," and allowed the strategy and the Balanced Scorecard to emerge from interviews and discussions with the senior executives. The scorecard provided a framework for organizing strategic objectives into the four perspectives displayed in Figure 1: 自 1992 年引入平衡計分卡，我們已經幫助 200餘團隊設計好自己的計分卡計劃。最初，我們最初的問〝什麼是策略〞讓高層行政人員的策略和平衡計分卡所產生的訪談和討論。計分卡提供了一個架構顯示在圖 1 中的四個觀點組織策略目標：

FIGURE.1 THE BALANCED SCORECARD DEFINES A STRATEGY'S CAUSE-AND EFFECT RELATIONSHIPS

圖一 平衡計分卡的定義交易策略原因和結果關係

Vision and Strategy 願景與策略

“IF we succeed, how will we look to our shareholders?”

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Financial Perspective

為了成功地獲取資金，應如何面對我們的股東？ 目標 量度 指標 行動

財務構面

“To achieve my vision, how must I look to my customers?”

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Customer Perspective

為了達成願景應如何面對的顧客？ 目標 量度 指標 行動

顧客構面

“To satisfy my customers, at which processes must I excel?”

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Internal Perspective

為了滿足股東與顧客，必須採取什麼樣的企業程序？目標 量度 指標 行動

內部營運流程

“To achieve my vision, how must my organization learn and improve?” Obje

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Learning & Growth

為了達成願景應如何持續地改變及進步？ 目標 量度 指標 行動

學習與成長

1. Financial-the strategy for growth , profitability, and risk viewed from the perspective of the shareholder.

2. Customer-the strategy for creating value and differentiation from the perspective of the customer.

3. Internal Business Processes-the strategic priorities for various business processes that create customer and shareholder satisfaction.

4. Learning and Growth-the priorities to create a climate that supports organizational change, innovation, and growth.

1.財務策略 - 從股東的角度來看待，增加、盈利能力和風險。2.客戶 - 從客戶的角度，用於創造價值和差異化的策略。3.內部業務流程 - 對各種業務流程，創造客戶和股東滿意度的策略重點。4.學習與成長 - 創造一個環境、支持組織變革、創新和增加的優先次序。　

From this initial base of experience, we subsequently developed a general framework for describing and implementing strategy that we believe can be as useful as the traditional framework of income statement, balance sheet, and statement of cash flows for financial planning and reporting. The new framework, which we call a "Strategy Map," is a logical and comprehensive architecture for describing strategy, as illustrated in Figure 2. A strategy map specifies the critical elements and their linkages for an organization's strategy. 從這個初步的經驗基礎，接著，我們開發了一個通用的架構來描述和實施策略，相信可以作為有用的損益表、資產負債表及現金流量表，財務規劃和報告表的傳統架構。新的架構，我們稱之為〝策略地圖〞，是用於描述策略，邏輯和全面的架構，如圖 2 所示。策略地圖指定的關鍵要素和他們組織的策略之間的連結。

FIGURE.2 THE BALANCED SCORECARD STRATEGY MAP

圖二 平衡計分卡 策略地圖

FIGURE 2.

圖二 ( 中譯 )

Objectives for growth and productivity to enhance shareholder value.

Market and account share, acquisition , and retention of targeted customers where profitable growth will occur.

Value propositions that would lead customers to do more higher-margin business with the company.

經濟增加和生產力，以提升股東價值的目標。 市場和客戶佔有率、獲取和保留目標客戶，可能將使盈利增加。 將導致客戶做更多的高獲利率業務與公司的價值主張。

Innovation and excellence in products, services, and processes that deliver the value proposition to targeted customer segments, promote operational improvements, and meet community expectations and regulatory requirements.

Investments required in people and systems to generate and sustain growth.

創新和卓越的產品、服務和對目標的客戶群，提供價值主張促進業務的改善，並滿足社會的期望和管理法規要求。 在人員和系統產生並維持經濟增加所需的投資

　 　 By translating their strategy into the logical architecture of a strategy map and Balanced Scorecard, organizations create a common and understandable point of reference for all organizational units and employees. Organizations build strategy maps from the top down, starting with the destination and then charting the routes that lead there. Corporate executives first review their mission statement, why their company exists, and corn values, what their company believes in. 通過策略轉換為策略地圖和平衡計分卡的邏輯架構，組織和員工建立一個共同和可以理解的參考點。組織建立策略地圖，從上到下開始與目標，然後圖表帶路的路線。他們的公司認為，公司高管首先回顧他們的使命及聲明，傳播其價值觀，相信公司存在的價值。

From that information, they develop their strategic vision, what their company wants to become. This vision creates a clear picture of the company's overall goal, which could be to become a top-quartile performer. The strategy identifies the path intended to reach that destination.

根據這些信息，他們開發自己的策略願景，他們的公司想要成為什麼。這一願景創造公司的清楚的整體目標，這可成為最高的四分之一服務表現。該策略確定了到達目標的途徑。

Financial Perspective

財 務 構 面

The typical destination for profit-seeking enterprises is a significant increase in shareholder value ( we will discuss the modifications for nonprofit and government organizations later in the paper). Companies increase economic value through two basic approaches-revenue growth and productivity.

追求利潤的企業典型的目標是大幅度增加股東價值（我們將在本文後面討論修改為非營利組織和政府機構）。公司增加經濟價值，通過兩個基本方法，收入增長和生產率。

A revenue growth strategy generally has two components: build the franchise with revenue from new markets, new products, and new customers; and increase sales to existing customers by deepening relationships with them, including cross-selling multiple products and services, and offering complete solutions. 收入增加策略一般由兩部分組成： 建立特許經營權的收入來自新市場、新產品、新客戶；通過加深與他們的關係，增加對現有客戶的銷售收入，包括交叉銷售多種產品和服務，並提供完整的解決方案。

A productivity strategy also generally has two components: improve the cost structure by lowering direct and indirect expenses; and utilize assets more efficiently by reducing the working and fixed capital needed to support a given level of business.

生產力策略一般也由兩部分組成： 改善成本結構，透過降低直接費用和間接費用；更有效地利用資產，透過減少支出給予的同業標準所需要的工作和固定資本。

Customer Perspective

顧 客 構 面

The core of any business strategy is the customer-value proposition, which describes the unique mix of product, price, service, relationship, and image that a company offers. It defines how the organization differentiates itself from competitors to attract, retain, and deepen relationships with targeted customers.The value proposition is crucial because it helps an organization connect its internal processes to improved outcomes with its customers. 任何企業策略的核心是主張客戶價值，描述了公司提供獨特的組合，產品、價格、服務、關係和形象。定義了如何組織區分本身從競爭對手那裡吸引、保留和加深與目標客戶的關係。價值主張是非常重要的，因為它有助於組織將其內部的流程改善與客戶的結果。

Companies differentiate their value proposition by selecting among operational excellence ( for example, McDonalds and Dell Computer), customer intimacy (Home Depot and IBM in the 1960s and 1970s), and product leadership (Intel and Sony) ( Treacy and Wiersema 1997,31-45). 透過選擇運行中的卓越公司與眾不同的價值主張( 例如， McDonalds and Dell Computer) ，客戶的熟識關係 (Home Depot and IBM in the 1960s and 1970s) ， 和 產品的 市佔率 (Intel and Sony) ( Treacy and Wiersema 1997,31-45) 。

Sustainable strategies are based on excelling at one of the three while maintaining threshold standards with the other two. After identifying its value proposition, a company knows which classes and types of customers to target. Specifically, companies that pursue a strategy of operational excellence need to excel at competitive pricing, product quality, product selection, lead time, and on-time delivery. 可持續發展策略，是基於關於擅長其中的三個，同時保持與其他兩個門檻標準。在確定價值主張後，公司知道哪些種類和類型的目標客戶。具體而言，企業追求卓越運營的策略善於競爭定價、產品質量、產品的選擇、交貨時間、準時交貨。

For customer intimacy, an organization must stress the quality of its relationships with customers, including exceptional service, and the completeness and suitability of the solutions it offers individual customers. Companies that pursue a product-leadership strategy must concentrate on the functionality, features, and performance of their products and services. 對於客戶的熟識關係，一個組織必須強調品質與顧客的關係，包括卓越的服務和個人客戶提供的解決方案的完整性和適用性。追求產品領先策略的企業必須集中自己產品和服務的功能和性能。

　 　 The customer perspective also identifies the intended outcomes from delivering a differentiated value proposition. These would include market share in targeted customer segments, account share with targeted proposition. These would include market share in targeted customer segments, account share with targeted customers, acquisition and retention of customers in the targeted segments, and customer profitability. 客戶的角度出發，從提供差異化的價值主張，還確定了預期成果。這將包括市場佔有率目標客戶群，針對主張客戶佔有率。這將包括市場佔有率的目標客戶群，有針對客戶在目標細分市場、獲取和保留客戶的佔有率、客戶的盈利能力。

Internal Process Perspective

內 部 流 程 構 面

Once an organization has a clear picture of its customer and financial perspectives, it can determine the means by which it will achieve the differentiated value proposition for customers and the productivity improvements for the financial objectives. The internal business perspective captures these critical organizational activities, which fall into four high-level processes: 一旦組織有清楚地了解其客戶和財務的觀點，可以確定，將實現客戶的差異化的價值主張和生產力提高財務目標的手段。內部業務構面捕獲這些關鍵的組織活動，可分為四個高層次流程：

1.Build the franchise by spurring innovation to develop new products and services and to penetrate new markets and customer segments.

2.Increase customer value by expanding and deepening relationships with existing customers.

3. 建立的特許經營權、推動創新、開發新的產品和服務、並開拓新的市場和客戶群。4. 擴大和加深與現有客戶的關係，提高客戶價值。

3. Achieve operational excellence by improving supply-chain management, internal processes, asset utilization, resource-capacity management, and other processes.

4.Become a good corporate citizen by establishing effective relationships with external stakeholders.

5. 通過改善供應鏈管理、 內部流程、 資產耗損率、 決策能力管理和其他卓越運營。6. 成為優秀的企業公民，通過建立有效的與外部利益相關者的關係。

Many companies that espouse a strategy calling for innovation or for developing value-asking customer relationships mistakenly choose to measure their internal business process by focusing only on the cost and quality of their operations.

許多公司擁護要求創新的策略，或開發價值要求的客戶關係的錯誤選擇，來衡量自己的企業內部業務流程，只專注於他們的業務成本和質量。

These companies have a complete disconnect between their strategy and how they measure it. Not surprisingly, organizations encounter great difficulty implementing growth strategies when their primary internal measurements emphasize process improvements, not innovation or enhanced customer relationships. 這些公司有一個完整的斷開之間的戰略，以及他們是如何衡量它。令人驚訝的是，企業實施增長策略遇到很大的困難，他們的主要內部測量時強調過程改進，沒有創新或沒有增強客戶關係。

The financial benefits from improvements to the different business processes typically occur in stages. Cost savings from increases in operational efficiencies and process improvements deliver short-term benefits. Revenue growth from enhancing customer relationships accrues in the intermediate term. 不同的業務流程財務效益的改善，通常會發生的階段。從增加的運營效率節約成本和流程的改進提供了短期利益。在期中加強客戶關係的應計收入增長。

Increased innovation generally produces long-term revenues and margin improvements. Thus, a complete strategy should generate returns from all three high-level internal processes.

提高創新產生長期的收入和利潤的改進。因此，一個完整的策略應該產生回報率，來自所有三個高層次的內部流程。

Learning and Growth Perspective學 習 與 成 長 構 面

Strategy maps, beyond providing a common framework for describing and building strategies, also are powerful diagnostic tools, capable of detecting flaws in organizations’ Balanced Scorecards. For example, Figure 3 shows the strategy map for the Revenue Growth theme of. 策略地圖，除了提供一個共同的框架，用於描述和建設策略，此外還以強大的診斷工具，在組織的平衡計分卡能夠檢測缺陷。例如 ，圖 3 顯示 Mobil North America Marketing & Refining 的策略地圖的收入增長主題。

When senior management compared the scorecards being used by its business units to this template, it found one unit with no objective or measure for dealers, an omission immediately obvious from looking at its strategy map. 當高層管理人員，正在對其業務單位使用此計分卡範本，它發現了一個沒有目標或措施單位，對於經銷商來說，在其策略地圖為一個顯而易見的差距。

Had this unit discovered how to bypass dealers and sell gasoline directly to end-use consumers? Were dealer relationships no longer strategic for this unit? The business unit shown in the lower right corner of Figure 3 did not mention quality on its scorecard. 這個單位發現如何繞過經銷商和直接向最終消費者出售汽油了嗎？經銷商的關係不再是本單位的策略呢？該業務部門顯示在 圖3 的右下角沒有提到它的記分卡品質。

FIGURE 3. MOBIL USES REVERSE ENGINEERING OF A STRATEGY MAP AS A STRATEGY DIAGNOSTIC

MOBIL 使用反向工程，作為一項策略診斷的策略地圖

Revenue Growth StrategyImprove quality of our revenue by understanding customer needs and differentiating ourselves accordinglyFinancial

Volume Growth

Net Margin

Revenue Growth

Volume Growth

Customer

The Template (Strategy Map: Partial)

Win-WinDealer

Relations

營收成長策略瞭解顧客需求，發展新差異化的競爭力，改善營收結構

財務結構銷售量成長 淨毛利

營收成長

優越的購買經驗顧客構面

策略地圖範例

雙贏的經銷商關係

Internal

Non Gasoline Products

& Services

On Spec On Time

Best in Class

Franchise Team

Functional Excellence

Process Improvem

ent

Learning

Personal Growth

Climate

Competency

Tools

內部流程構面非汽油的產品與服務

符合規格如期交貨業界最佳經銷商團隊

功能優勢 流程改善

學習與成長構面

個人成長組織氣候 員工能力 工具

Financial

Volume Growth

Net Margin

Revenue Growth

Delight the

Consumer

Customer

SBU A: “Did we eliminate the dealer?”

銷售量成長 淨毛利營收成長

優越的購買經驗

SBU A: “ 我們跳過經銷商 ?”財務結構

顧客構面

Internal

Non Gasoline

Products & Services

On Spec On Time

Functional Excellence

Process Improvement

Learning

Personal Growth

Climate Competency Tools

非汽油的產品與服務 符合規格如期交貨

功能優勢 流程改善個人成長

內部流程構面

學習與成長構面組織氣候 員工能力 工具

Financial

Volume Growth

Net Margin

Revenue Growth

Delight the

Consumer

Win-WinDealer

Relations

Customer

SBU B: “Have we achieved perfection?”

銷售量成長 淨毛利營收成長

優越的購買經驗 雙贏的經銷商關係

SBU B: “ 我們得到了完美 ?”

財務結構

顧客構面

Internal

Non Gasoline

Products & Services

Best in Class Franchise

Team

Functional Excellence

Process Improvement

Learning

Personal Growth

Climate Competency Tools

非汽油的產品與服務 業界最佳的經銷商團隊

功能優勢 流程改善個人成長

內部流程構面

學習與成長構面組織氣候 員工能力 工具

Again, had this unit already achieved six sigma quality levels so quality was no longer a strategic priority? Mobil’s executive team used its divisional strategy map to identify and remedy gaps in the strategies being implemented at lower levels of the organization. 同樣，這個單位已經達到了六個標準差品質水準，所以品質不再是一個優先策略事項嗎？ Mobil 公司的管理團隊，使用的部門策略地圖以辨識和作出補救缺口在策略實施比較低階的組織。

Stakeholder And Key Performance Indicator

Sorecards公司股東和關鍵績效計分卡

Many organizations claim to have a Balanced Scorecard because they use a mixture of financial and nonfinancial measures. Such measurement systems are certainly more “balanced” than ones that use financial measures alone. Yet, the assumptions and philosophies underlying these scorecards are quite different from those underlying the strategy scorecards and maps are described above. We observe two other scorecards types frequently used in practice: the stakeholder scorecard and the key performance indicator scorecard.

許多組織聲稱其具有平衡計分卡，因為其使用的混合金融和非金融的措施。這種測量系統肯定比單獨使用財政措施更加〝平衡〞。然而，這些記分卡的假設和理念相關的記分卡和策略地圖，上述的有很大的不同。觀察到兩個記分卡，在實際上經常使用的類型：利害關係人計分卡和關鍵績效指標記分卡。

Stakeholder Scorecards. The stakeholder scorecard identifies the major constituents of the organization-shareholders, customers, and employees-and the community. The scorecard defines the organization’s goals for these different constituents, or stakeholders, and develops an appropriate scorecard of measures and targets for them (Atkinson and Waterhouse 1997). For example, Sears built its initial scorecard around three themes:利害關係人計分卡。利害關係人計分卡主要由全組織股東、客戶、員工和社會所組成。計分卡由這些組成項目定義該組織或股東的目標，並制定適當的記分卡（ Atkinson 和Waterhouse ， 1997 ）的措施和目標。例如，西爾斯初步建立了自己的計分卡圍繞著三個主題：

〝 a compelling place to shop 〞〝 a compelling place to work 〞〝 a compelling place to invest 〞 〝一個引人注目的地方購物〞 〝一個引人注目的地方工作〞 〝一個引人注目的地方投資〞

Citicorp used a similar structure for its initial scorecard-“a good place to word, to bank, and to invest.” AT&T developed an elaborate internal measurement system based on financial vaue-added, customer value-added, and people value-added. 花旗集團採用了類似的結構賦予最初計分卡一個好詮釋。〝好的指令對銀行和投資是使命〞。 AT＆ T 開發了一套根據金融增值，客戶價值增值，人口增值的內部計量系統。

All these companies built their measurements around their three dominant constituents-customers, shareholders, and employees-emphasizing satisfaction measures for customers ad employees to ensure that these constituents felt well served by the company. In this sense, they were apparently balanced. 所有這些公司都建立了自己的測量標準，圍繞這三個主要成分 - 客戶、股東、員工，強調滿意度的措施是客戶提供給員工，以確保這些人認為該公司服務很好。在這個意義上說，他們顯然是平衡的。

Comparing these scorecards to the strategy map template in Figure 2 we can easily detect what is missing from such scorecards: no objectives or measures for how these balanced goals are to be achieved, how employees, customers, and shareholders will be satisfied. Thus, a strategy of an organization and, therefore, is not an adequate foundation on which to build a management system. 比較這些記分卡的策略地圖，在圖 2 中，可以很容易地檢測到缺少的記分卡： 如何實現這些平衡的目標，如何將員工、客戶、股東滿意沒有目標或措施。因此，一個組織策略，並非有足夠的基礎，建立一個管理系統。

Missing from the stakeholder card are the drivers to achieve the goals. Such drivers include an explicit value proposition such as innovation that generates new products and services or enhanced customer management processes, the deployment of technology, and the specific skills and competencies of employees required to implement the strategy. 利害關係人計分卡缺少的是達到目標的驅動因子。這樣的執行程序中有明確的價值主張，如產品和服務上的創新、加強客戶管理流程、技術的部門和具體的實施策略所需要的員工的技能和能力。

In a well-constructed strategy scorecard, the value proposition in the customer perspective, all the processes in the internal perspective, and the learning and growth perspective components of the scorecard define the “how” that is as fundamental to strategy as the outcomes that the strategy is expected to achieve. 建構良好的策略記分卡的價值主張、從顧客的角度、所有的過程從內部的角度觀察，學習與成長角度的計分卡組件定義〝如何〞為根本，有助於實現此策略。

Stakeholder scorecards are often a first step on the road to a strategy scorecard. But as organizations begin to work with stakeholder cards, they inevitably confront the question of “how.” This leads to the next level of strategic thinking and scorecard design. Both Sears and Citicorp quickly moved beyond their stakeholder scorecards, developing an insightful set of internal process objectives to complete the description of their strategy and, ultimately, achieving a strategy Balanced Scorecard. 利害關係人計分卡經常是邁向策略計分卡的第一步。但是，當利害關係人計分卡組織開始執行，他們不可避免面對的問題是〝如何〞。這將引導出一個新水平的策略思想和計分卡的設計。西爾斯和花旗集團都很快超越了利害關係人計分卡，發展一個精闢的內部流程目標，以完成其的策略描述，並最終實現策略平衡計分卡。

Key Performance Indicator Scorecards. Key Performance Indicator(KPI) scorecards are also common. The total quality management approach and variants such as the Malcolm Baldrige and European Foundation for Quality Management (EFQM) awards generate many measures to monitor internal processes. When migrating to a “Balanced Scorecard,” organizations often build on the base already established by classifying their existing measurements into the four BSC categories. 關鍵績效指標計分卡。關鍵績效指標（ KPI ）記分卡也很常見。全面品質管理的方法和差異數，如馬爾科姆 ·鮑德里奇和歐洲基金會（ EFQM ）品質管理獎項，產生了許多措施來監控內部流程。當引進到一個〝平衡計分卡〞，企業往往建立在已經建立為四類BSC 現有的測量基礎上。

KPI scorecards also emerge when the organization’s information technology group, which likes to put the company database at the heart of any change program, triggers the scorecard design. Consulting organizations that sell and install large systems, especially so-called executive information systems, also offer KPI scorecards. KPI 記分卡也出現，當組織的資訊技術，習慣於把公司的數據庫，改變程序的核心，引起記分卡的設計。諮詢組織銷售與安裝大型系統，特別是行政資訊系統，還提供了 KPI 計分卡。

As a simple example of a KPI scorecard, a financial service organization articulated the 4Ps for its “balanced scorecard:” 以 KPI 計分卡作為一個簡單的例子，金融服務機構的 4P闡述其“平衡計分卡：

1. Profits2. Portfolio(size of loan volume)3. Process(percent processes ISO certified)4. People(meeting diversity goals in hiring)

1.利潤2.投資組合（貸款量的規模）3.程序（經 ISO認證合格的比例）4.人員（能滿足多樣性的僱用目標）

Although this scorecard is more balanced than one using financial measure alone, comparing the 4P measures to a strategy map like that in Figure 2 reveals the major gaps in the measurement set. The company has no customer measures and only a single intimal-process measure, which focuses on an initiative not an outcome. 雖然這記分卡比單獨使用財務指標和 4P 措施，更加平衡的策略地圖，像圖 2顯示在測量設定的主 要差距。該公司沒有顧客的措施，只有一個單一的內部進程測度，專注於一項決策，而不是一個結果。

This KPI scorecard has no role for information technology (strange for a financial service organization), no linkages from the internal measure(ISO process certification) to a customer-value proposition or to a customer outcome, and no linkage from the learning and growth measure (diverse work force) to improving an internal process, a customer outcome, or a financial outcome. 此 KPI 記分卡沒有資訊科技的作用（健全的金融服務機構），從內部措施沒有聯繫（ ISO流程認證）從學習和成長的措施，客戶的價值主張或客戶的結果，並沒有聯繫（多元化的勞動力）改善內部流程，顧客的結果，或財務結果。

KPI scorecards are most helpful for departments and teams when a strategic program already exists at a higher level. In this way, the diverse indicators enable individuals and teams to define what they must do well to contribute to higher-level goals. Unless, however, the link so strategy is clearly established, the KPI scorecard will lead to local but not global or strategic improvements. KPI 記分卡是最能幫助部門和團隊，當一項策略計劃，它已經存在於一個較高水平。這種方式，各種指標，使個人和團隊來定義他們必須做什麼有助於更高層次的目標。除非KPI 計分卡是導致局部的而不是全部政策的改進，然而這樣的連接策略的顯然是成立的。

Balanced Scorecards should not just be collections of financial and nonfinancial measures, organized into three to five perspectives. The best Balanced Scorecards reflect the strategy of the organization. A good test is whether you can understand the strategy by looking only at the scorecard and its strategy map. Many organizations fail this test, especially those that create stakeholder scorecards or key performance indicator scorecards. 平衡計分卡不應該只是集合財務和非財務措施，而是整理成三至五個方面。最好的平衡計分卡反映了該組織的策略。一個好的測試是，是否可以透過記分卡與策略地圖來瞭解策略。許多組織並沒有這個測試，尤其是那些創造計分卡或關鍵績效指標計分卡的利害關係人。

Strategy scorecards along with their graphical representations on strategy maps provide a logical and comprehensive way to describe strategy. They communicate clearly the organization’s desired outcomes and its hypotheses about how these outcomes can be achieved. 策略記分卡沿著與其的圖形表示在策略地圖提供了一個合乎邏輯和全面的方式來描述策略。清楚地瞭解本組織的預期結果和其假設這些成果可以實現。

For example, if we improve on-tome dlivery, then customer satisfaction will improve; if customer satisfaction improves, then customer will purchase more. The scorecards enable all organizational units and employees to understand the strategy and identify how they can contribute by becoming aligned to the strategy. 例如，如果我們改進如期交貨，客戶滿意度將提高；如果提高了客戶滿意度，然後客戶將購買更多。計分卡讓所有組織單位和員工能夠瞭解策略，並確定他們有助於如何才能與策略一致。

Applying The BSC To Nonprofits And Government Organizations應用平衡計分卡的非營利組織和政府機構

During the past five years, the Balanced Scorecard has also been applied by nonprofit and government organizations (NPGOs). One of the barriers to applying the scorecard to these sectors is the considerable difficulty NPGOs have in clearly defining their strategy. We reviewed “strategy” documents of more than 50 pages.

在過去的 5 年中，平衡計分卡也應用於非營利與政府機構 (NPGOs) 。這些行業應用計分卡相當困難的障礙是 NPGOs 有明確界定的策略。我們回顧了超過 50頁〝策略〞的文件。

Most of the documents, once the mission and vision are articulated, consist of lists of programs and initiatives, not the outcomes the organization is trying to achieve. These organization must understand Porter's (1996, p. 77) admonition that strategy is not only what the organization intends to do, but also what it decides not to do, a message that is particularly relevant for the NPGOs. 一旦使命和遠見是連接的，大部份的文件內容僅包含計劃和措施，而不是組織試圖實現的結果 。 這 些 組 織必須了解 Porter‘s(1996, p.77) 告誡策略不僅是該組織想要做什麼，而且也包括決定不做什麼，特別相關的 NPGOs 的訊息。

Most of the initial scorecards of NPGOs feature an operational excellence strategy. The organizations take their current mission as a given and try to do their work more efficiently - at lower cost, with fewer defects, and faster. Often the project builds off of a recently introduced quality initiative that emphasizes process improvements. It is unusual to find nonprofit organizations focusing on a strategy that can be thought of as product leadership or customer intimacy. As a consequence, their scorecards tend to be closer to the KPI scorecards than true strategy scorecards.

大多數開始的計分卡的 NPGOs 以經營卓越策略為特色。該組織採取他們目前的任務作為一個特定並嘗試以更有效率地做他們的工作 - 以較低的成本，較少的缺陷和更快速。通常計劃建立在新近被引進的措施，強調過程的改進。這是獨特的發現非營利性組織專注於策略可以被當作是產品的領導或顧客的親密關係。因此，他們的計分卡傾向於 KPI 計分卡比策略計分卡更為封閉。

The City of Charlotte, North Carolina, however, followed a customer-based strategy by selecting an interrelated set of strategic themes to create distinct value for its citizens (Kaplan 1998). United Way of Southeastern New England also articulated a customer (donor) intimacy strategy (Kaplan and Kaplan 1996). Other nonprofits-the May Institute and New Profit Inc.- selected a clear product-leadership position (Daplan and Elias 1999). 美國北卡羅來納州的夏洛特市，然而，隨之而來的是以客戶為基礎的策略藉由選擇有互相關聯的策略主題，為公民創 造獨特 的 價 值 (Kaplan 1998) 。 United Way of Southeastern New England(新英格蘭東南部的聯合之路 ) 也明確表達了客戶親密策略 (Kaplan and Kaplan 1996) 。 其 他 非 營 利 組 織 - the May Institute and New Profit Inc.(五月學會和新利股份有限公司 )-選擇一個明確的產品領導地位 (Daplan and Elias 1999) 。

May Institute(五月學會 ) 所使用的夥伴關係與大學和研究人員提供最好的行為和康復保健服務。 New Profit Inc.(新利股份有限公司 ) 推出新的選擇，監控和 管 理 的 過程中唯一 的 非 營 利 組 織 。 Montefiore Hospital(蒙蒂菲奧里醫院 ) 使用結合其中心卓越的產品領導地位，和傑出的顧客關係 -透過新的以患者為導向的護理 中心 - 以建立當 地 的 市 場佔有率 (Kaplan 2001) 。

The May Institute uses partnerships with universities and researchers to deliver the best behavioral and rehabilitation care delivery. New Profit Inc. introduces a new selection, monitoring, and governing process unique among nonprofit organizations. Montefiore Hospital uses a combination of product leadership in its centers of excellence, and excellent customer relationships-through its new patient-oriented care centers-to build market share in its local area (Kaplan 2001).

These examples demonstrate that NPGOs can be strategic and build competitive advantage in ways other than pure operational excellence. But it takes vision and leadership to move from continuous improvement processes to thinking strategically about which processes and activities are most important for fulfilling the organization’s mission. 這些例子顯示了 NPGOs 可以是策略和建立競爭優勢的方式比其他單純的經營方式卓越。但它需要遠見和領導能力，促使以持續改進過程的思考策略，關於過程和活動是最重要的能實現組織的使命。

Modifying the Architecture of Balanced Scorecard. Most NPGOs had difficulty with the original architecture of the Balanced Scorecard that placed the financial perspective at the top of the hierarchy. Given that achieving financial success is not the primary objective for most of these organizations, many rearrange the scorecard to place customers or constituents at the top of the hierarchy. 修改平衡計分卡的結構。大多有困難的NPGOs與原先從財務觀點來看的平衡計分卡結構是在高階的等級。要完成財務上的成功並不是這些組織的主要目的，而是許多計分卡將客戶或委託人重新排列放置於高階等級。

In a private-sector transaction, the customer plays two distinct roles-paying for the service and receiving the service-that are so complementary that most people don’t even think about them separately. But in a nonprofit organization, donors provide the financial resources-they pay for the service-while another froup, the constituents, receives the serice. 在私立的部門交易中，顧客扮演著兩種不同的角色－支付服務和接受服務－很多人不認為其是個別地而是互補的。但是在非營利的組織，捐贈者提供財務資源－他們支付服務－而另一組，委託人接受其服務。

Who is the customer-the one paying or the one receiving? Rather than have to make such a Solomonic decision, organizations place both the donor perspective and the recipient perspective, in parallel, at the top of their Balanced Scorecards. They develop objectives for both donors and recipients, and then idenrify the internal processes that deliver desired value propositions for both groups of “customers.” 誰是顧客呢－是支付服務的或是接受服務的 ? 而不是要做出這樣 Solomonic 的決定，組織將從捐贈者的觀點和受領者的觀點，在相同的觀點上，高階等級的平衡計分卡。他們發展捐贈者和受領者的目標，然後確定的內部流程所提供需要價值主張這兩個群組的〝顧客〞。

In fact, nonprofit and government agencies should consider placing an over-arching objective at the top of their scorecard that represents their long-term objective such as a reduction in poverty or illiteracy, or improvements in the environment. Then the objectives within the scorecard can be oriented toward improving such a high-level objective. High-level financial measures provide private sector companies with an accountability measure to their owners, the shareholders.

事實上，非營利組織和政府機構應該考慮將一個總體的目標放在他們高階的計分卡中以代表他們的長期目標像是減少貧窮或文盲，或改善環境。然後目標範圍內的計分卡可以朝向改善這樣高層次的目標。高層次的財務措施提供私人公司的負責人、股東讓他們有一個負責任的措施。

For a nonprofit or government agency, however, thefinancial measures are not the relevant indicators of whether the agency is delivering on its mission. The agency’s mission should be featured and measured at the highest level of its scorecard. Placing an over-arching objective on the BSC for a nonprofit or government agency communicates clearly the long-term mission of the orgznization as portrayed in Figure 4. 然而，對於一個非營利機構或政府機構來說，財務措施不是該機構是否正在實現其使命的相關指標。該機構的使命應該在計分卡中最高等級的特色和衡量。在 BSC 的非營利組織或政府機構發出一個總體目標來連結組織明確的長期任務，描繪在圖 4 。

FIGURE4. ADAPTING THE BALANCED SCORECARD FRAMEWORD TO NONPROFIT

ORGANIZATIONS

圖 4 調整非營利組織平衡計分卡架構

FIGURE4. ADAPTING THE BALANCED SCORECARD FRAMEWORD TO NONPROFIT ORGANIZATIONS

The Mission

The mission, rather than the financial/shareholder objectives, drives the organizations’s strategy.

“If we succeed, how will we look to our financal

donors?”

“To achieve our vision, how must we look to our

customers?”

“To satisfy our customers, financial donors, and mission, at what business processes must we

excel?”

“To achieve our vision, how must our people learn, communicate, and work together?”

圖 4 調整非營利組織平衡計分卡架構使命

“ 為了成功地獲取資金，應如何面對我們的股東？” “ 為了達成願景應如何面對的顧客？”“ 為了滿足股東與顧客，必須採取什麼樣的企業程序？”“ 為了達成願景應如何持續地改變及進步？”

使命不是金融 /股東的目標，而是帶動組織的策略。

Even the financial and customer objectives, however, may need to be re-examined for governmental organization. Take the case of regulatory and enforcement agencies that monitor and punish violations of environmental, safety, and healt regulations. These agencies, which detect transgressions, and fine or arrest those who violate the laws and regulations, cannot look to their “immediate customer” for satisfaction and loyalty measures.

即使是財務和顧客的目標，然而，政府機構可能需要重新審查。在這情況下，管理機關和執法機關的監督和懲罰違反環境、安全和健康規定。這些機構發現違法行為，和罰款或逮捕那些違反法律和規定，不能指望〝目標顧客〞的滿意度和忠誠度的措施。

Clearly not; the true “customers” for such organizations are the citizens at large who benefit from effective but not harsh or idiosyncratic enforcement of laws and regulations. Figure 5 shows a modified frameword in which a government agency has three high-level perspectives:

顯然不是；真正的〝顧客〞最大有效的受益者是這些組織裡的公民，但並不是惡劣或特殊的強制法律和規定。圖 5顯示了修改後的框架的政府機構中有三個高層次的觀點：

FIGURE 5. THE FINANCIAL/CUSTOMER OBJECTIVES FOR PUBLIC SECTOR AGENCTES MAY REQUIRE THREE

DIFFERENT PERSPECTIVES*

圖 5 金融 / 政府部門機構客戶的目標可能需要三種不同的觀點 *

Mission

Cost of providing servicce, including

social cost

Value/benefit of service, including

positive externalities

Support of legitimizing authorities:

Legislature Voters/tax payers

Internal Processes

Learning and growth

FIGURE 5. THE FINANCIAL/CUSTOMER OBJECTIVES FOR PUBLIC SECTOR AGENCTES MAY REQUIRE THREE DIFFERENT PERSPECTIVES*

*. Professor Dutch Leonard, Kennedy School of Government, Harvard University, collaborated to develop this diagram.

使命財務構面 :包括社會成本

顧客構面：價值 / 效益的外部效應 立法機關 民意機構 民意支持

內部流程構面

員工創新及學習構面

圖 5 金融 / 政府部門機構客戶的目標可能需要三種不同的觀點*

1. Cost Incurred: This perspective emphasizes the importance of operational efficiency. The measured cost should include both the expenses of the agency and the social cost it imposes on citizens and other organizations through its operations. For example, an environmental agency imposes remediation costs on private-sector organizations. These are part of the costs of having the agency carry out its mission. The agency should minimize the direct and social costs required to achieve the benefits called for by its mission.1. 已發生成本：這種觀點強調營運效率的重要性。衡量成本應該包括機構的費用和社會成本把這些成本加強於公民和其他組織的營運上。例如，環境機構把私人組織加強在補救成本上。這些機構執行其任務成本的一部分。該機構應該減少所需的直接成本和社會成本以實現利益所要求的任務。

2. Value Created: This perspective identifies the benefits being created by the agency to citizens and is the most problematic and difficult to measure. It is usually difficult to financially quantify the benefits from improved education, reduced pollution, better health, less congestion, and safer neighborhoods. But the balance scorecard still enables organizations to identify the outputs, if not the outcomes, from its activities, and to measure these outputs. Surrogates for value created could include percentage of students acquiring specific skills and knowledge;2. 創造價值：這種觀點確定其利益藉由創造機構的公民是最棘手的且難以衡量。它通常是很難在財務上使量化的利益從改善教育、減少污染、更健康、更少的擁擠和更安全的社區。但平衡計分卡仍然使組織能夠以確定的產出，如果沒有其結果，從它的活動和衡量其產出。代理人創造的價值包括獲得特殊地技術和知識的學生百分比；

density of pollutants in water, air, or land; improved morbidity and mortality in targeted populations; crime rates and perception of pubic safety; and transportation times. In general, public-sector organizations may find they use more output than outcome measures. The citizens and their representatives-elected officials and legislators-will eventually make the judgments about the benefits from these outputs vs. their costs. 污染物的密度在於水、空氣、和土地；改善目標人群的發病率和死亡率；犯罪率和公眾安全的看法；和運輸時間。在一般情況下，公共部門的組織可能會發現他們使用更多產出的結果措施。公民和他們的代表選舉產生的官員－從他們的產出和他們的成本最終會作出最有利的判斷。

3.Legitimizing Support: An important “customer” for any government agency will be its “donor,” the organization － typically the legislature-that provides the funding for the agency. In order to assure continued funding for its activities, the agency must strive to meet the objectives of its funding source － the legislature and, ultimately, citizens and taxpayers.

3. 合法的支持：任何政府機構的一個重要的〝顧客〞將其〝捐贈者〞 ，該組織－代表著立法機關－提供機構的資金。為了保證繼續其活動的資金，該機構必須努力以滿足目標的資金來源－為立法機關和最終的公民和納稅人的目標。

After defining these three high-level perspectives, a public-sector agency can identify its objectives for internal processes, learning, and growth that enable objectives in the three high-level perspectives to be achieved. 定義這三個高層次的觀點，公共部門機構可以確定其內部流程的目標，學習和成長，使目標能夠實現在這三個高層次的觀點裡。

Beyond Measurement To Management深入衡量管理

Originally, we thought the Balanced Scorecard was about performance measurement (Kaplan and Norton 1992). Once organizations developed their basic system for measuring strategy, however, we quickly learned that measurement has consequences far beyond reporting on the past. Measurement creates focus for the future. The measures chosen by managers communicate important messages to all organizational units and employees. 起初，我們以為平衡計分卡只是用來績效衡量(Kaplan and Norton 1992) 。一旦組織發展策略的基礎制度，然而，很快產生的影響遠遠超過了過去的報告。創造未來的重點，經理選擇的措施是把重要對於各組織單位和員工訊息的傳達。

To take full advantage of this power, companies soon integrated their new measures into a management system. Thus the Balanced Scorecard concept evolved from a performance measurement system to become the organizing framework, the operating system, for a new strategic management system (Kaplan and Norton 1996c, Part II). 為了要充分利用這個權力，公司很快將他們的新措施轉入一個管理系統。因此，平衡計分卡的組織架構概念是從績效衡量系統演變成操作系統，新的策略管理系統 (Kaplan and Norton 1996c, Part II) 。

The academic literature, rooted in the original focuses on the BSC as a measurement system (Ittner et al. 1997; Ittner and Larcker 1998; Banker et al 2000; Lipe and Salterio 2000) but has yet to examine its role as a management system. 學術文獻根源於原始的重點在 BSC 作為績效衡量系統 (Ittner et al. 1997; Ittner and Larcker 1998; Banker et al 2000; Lipe and Salterio 2000) 但還沒有研究是作為一種管理系統的角色。

Using this new strategic management system, we observed several organizations achieving performance breakthroughs within two to three ears of implementation (Kaplan and Norton 2001a, 4-6, 7-22). The magnitude of the results achieved by the early adopters reveals the power of the Balanced Scorecard management system to focus the entire organization on strategy. 在使用新的策略管理系統之下，觀察到幾個組織內達到績效突破點不超過兩到三個中間環節 (Kaplan and Norton 2001a, 4-6, 7-22) 。早期使用者把重點放在整個組織的策略上，來揭露平衡計分卡管理系統的效用，以達到重大成果的目的。

The speed with which the new strategies deliver results indicates that the companies’ successes are not due to a major new product or service launch, major new capital investments, or even the development of new intangible or “intellectual” assets. The companies, of course, develop new products and services, and invest in both hard, tangible assets, as well as softer, intangible assets. 新的策略提供結果表示公司成功的速度並非由於新的主要產品或服務的推出、新的主要資本投資，甚至是發展新的無形資產或〝知識〞資產。當然，公司開發新產品和服務、和投資在硬體設備、有形資產以及軟體設備、無形資產。

But they cannot benefit much in two years from such investments. To achieve their break-through performance, the companies capitalize on capabilities and assets-both tangible and intangible-that already exist within their organizations. The companies’ new strategies and the Balanced Scorecard unleash the capabilities and assets previously hidden (or frozen) within the old organization. In effect, the Balanced Scorecard provides the “recipe” that enables ingredients already existing in the organization to be combined for long-term value creation.

但是，他們在兩年內從這類投資也得不到什麼好處。為了達到其突破性的績效，該公司利用能力和資產 -包含有形和無形，即其組織內部已經存在。該公司新的策略和平衡計分卡解決隱藏在舊的組織內的能力和資產。事實上，平衡計分卡提供的〝配方〞使能成為存在組織中相結合的長期價值創造的要素。

Part II of our commentary on the Balanced Scorecard (Kaplan and Norton 2001b) will describe how organizations use Balanced Scorecards and strategy maps to accomplish comprehensive and integrated transformations. These organizations redefine their relationships with customers, reengineer fundamental business processes, reskill the work force, and deploy new technology infrastructures. 第二部分，我們評論的平衡計分卡 (Kaplan and Norton 2001b) ，介紹組織如何使用平衡計分卡和策略地圖以實現綜合性和全面性的變革。 這些組織重新定義它們與客戶之間的關係，重新整合基礎的業務流程，重新學習技能的員工，和部門新技術的基礎措施。

A new culture emerges, centered not on traditional functional silos, but on the team effort required to implement the strategy. By clearly linking it to the drivers of change, a performance-based unique features of the strategy. The simple act of makes a major contribution to the success of the transformation program. 一種新的文化，核心不是傳統的職能部門，但需要團隊的努力以實現策略。透過明確地將其連結的變革，策略是以績效為基礎的獨特特色。這個簡單的行為對成功的變革方案作出重大貢獻。

QUESTIONS2.2a What is a strategy map? 策略地圖是什麼 ?2.2b According to Kaplan and Norton, what are the two basic approaches toincreasing economic value?

根據 Kaplan 和 Norton 以增加經濟價值的兩種基本方法為何 ?

謝 謝 聆 聽