Kaplan&Norton--The Balanced Scorecard Measures That Drive Performance英文清晰.pdf

» THE HIGH-PERFORMANCE ORGANIZATION BEST OF HB R 1992 By the 1980s, many executives were convinced that traditiona l measures of financia l performance didn't let the m manage effectively and wanted to re- place the m wit h operationa l measures. Arguing that executives should trac k both financia l and operationa l metrics , Robert Kaplan and David Norto n suggested fou r sets of parameters . First, how do customers see your company? Find out by measuring lead times , quality, performance and service, and costs. Second, what must your company excel at? Determine the processes and competencies that are most critical , and specify measures, such as cycle time , quality , employee skills , and productivity , to track them . Third , can your company continue to improve and create value? Monitor your ability to launch new products , create more value for customers, and improve operating efficiencies . Fourth , how has your company done by its shareholders? Measure cash flow , quarterly sales growth , operating income by division, and increased market share by segment and retur n on equity . The balanced scorecard lets executives see whether they have improved in one area at the e