Introduction
Balanced Scorecard Project（平衡计分卡） 向前> Creating Value through Excellence in Management!
模板
模板可以用来建立做平衡计分卡的工具。
例如，利用模板可以针对每一个战略目标建立战略步骤。
本模板也包含了如何建立一个平衡计分卡的步骤和内容。
本模板可以根据具体的情况加以灵活的改变。
各个模板的次序是根据建立一个平衡计分卡的顺序依次而订的。
模板1－14用于建立平衡计分卡。
模板15－18用于信息流的处理。
模板 标题 目标
1 Process Inputs Checklist Basic checklist of strategic information you need to collect
2 Development Timeline Timeline for Six Step Development Process
3 Team Formation Checklist Basic checklist to follow in forming three team approach
4 Core Team Checklist Critical issues that Core Team must complete
5 Establish Goals Basic template for listing your strategic goals
6 Themes Checklist Checklist to test that you have a good set of strategic themes
7 Strategic Map Four layer map for plotting and connecting strategic objectives
8 Measurement Definition Template for defining and testing each measurement
9 Measurement Summary Compile attributes for each measurement in the Scorecard
10 Lag Lead Comparison Compare outcome measures vs. driver measures
11 Target Checklist Quick checklist for determining targets
12 Program Attributes Compile selected attributes for programs
13 Program Selection Grid Grid for evaluating programs against strategic objectives
14 O - M - T - P Summary Summary of Objectives / Measurements / Targets / Programs *
15 Control vs. Strategic Summarize Control vs. Strategic Management Process
16 Generic Model Basic generic model for building objectives and measurements
17 Measurement Basics Summary of measurement types and examples
18 Implementation Plan Example Roll out plan for organizational wide implementation of scorecard
* 平衡计分卡
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Process Inputs Checklist
Development Timeline
Team Formation Checklist
Core Team Checklist
Establish Goals
Themes Checklist
Strategic Map
Measurement Definition
Measurement Summary
Program Selection Grid
O - M - T - P Summary
Implementation Plan Example
向前>
Lag Lead Comparison
Program Attributes
Control vs. Strategic
Generic Model
Measurement Basics
Target Checklist
1 - Process Inputs Checklist
平衡计分卡项目 <后退 前进>
项目录入清单
在准备建立平衡计分卡之前，首先要确定所需要同企业战略相关的信息，准备好企业战略信息的录入清单是第一步。
同公司经营相关的信息:
当前的战略计划
当前的财务计划
当前的市场计划
当前的内部运营计划
年度报告
产品研发计划
客户/市场分析
管理层沟通
Other Planning Documents: _____________________________
Other Planning Documents: _____________________________
Other Planning Documents: _____________________________
Other Planning Documents: _____________________________
该公司所处的行业内的信息：
竞争分析
行业趋势分析
技术趋势分析
市场趋势分析
Other Industry Analysis: ________________________________
Other Industry Analysis: ________________________________
Other Industry Analysis: ________________________________
Other Industry Analysis: ________________________________
前进>
<后退
2 - Development Timeline
平衡计分卡项目 <后退 前进>
项目实施时间控制
实施步骤 / 星期 => 1 2 3 4 5 6 7 8 9 10 11 12
步骤1： 建立战略目标
步骤2： 设立3－5个战略分支目标
步骤3： 构筑战略地图
步骤4： 定义测量矩阵和测量目标
步骤5： 过程评估、检验、修正。
步骤6： 制定实施计划
注：
以上的6个步骤用时约为12个星期。一旦完成后，
下一步就是如何布置在企业内部的实施方案。
在实施的过程中，有三个非常重要的工作组起着关键的作用：
领导小组: 理解并制定企业的战略，使平衡计分卡的内容同企业的发展战略保持高度一致。
核心小组: 收集信息，建立战略地图，形成报表。
绩效考核小组: 负责是每一个相关人员理解平衡计分卡的流程，以及不同部门和员工在其中所起的作用和具体的绩效衡量标准。
前进>
<后退
3 -Team Formation Checklist
平衡计分卡项目
组织三个工作组的任务清单： <后退 前进>
组织工作组的任务清单是平衡计分卡在实施阶段的关键一步，高效率的工作团队可以协调各个方面保证平衡计分卡的顺利实施和公司战略的实现。
领导小组(决策层):
成员站在决策层的高度，对全局的情况进行思考。
成员对平衡计分卡的项目提供高度支持。
鼓励公司内部的其他成员积极参与平衡计分卡的项目。
成员可以有效的将公司的战略传达给下属。
成员可以作出公司的战略决定。
核心小组(实施层):
小组的成员对公司的日常运作和公司的发展有深刻的了解。
成员具有很好的沟通能力，并可以理解、配合公司的战略实施。
成员之间具有稳定的、高度信任的合作关系。
成员有能力将平衡计分卡的内容下达到企业内部的各个部门。
成员和上层之间相互信任，沟通渠道通畅。
成员有很强的执行能力，可以完成信息和反馈的收集、整理、编辑、汇报和演示的工作。
绩效考核小组(实施层):
成员对于该领域工作和考核的细节，有深刻的认识。并且能提出建设型的建议。
成员可以收集、分析问题。并有效的和相关人员沟通。
成员可以将复杂的公司整体战略和自身的工作岗位联系。
成员可以和实施层的成员高度合作。
前进>
<后退
4 - Core Team Checklist
平衡计分卡项目 <后退 前进>
核心小组工作清单
核心小组是整个平衡计分卡项目的关键。它起着承上启下的作用。
理解平衡计分卡的后台工作和具体流程。
收集和企业战略相关的信息，对企业的发展战略进行初步研究和分析。
对所处决策层的成员逐一进行访谈。 *
将收集的企业信息转化成企业的战略目标或分支目标。
获得管理层的肯定和支持。
对每一个战略目标进行辨别，并且形成战略地图。
向管理层汇报战略地图，并获得肯定和支持。
* 预先了解管理层的成员的意见，以及他们如何作出决定。
典型的问题：企业的财务战略目标是什么？企业的战略目标是如何为顾客服务的？
为了实现财务增长和提高顾客的满意度，企业的具体工作是什么？
简介:
为企业建立一个平衡计分卡的工作首先是从核心小组开始的。
这个小组将通过和决策层的访谈中收集信息，并加以分析。
一旦完成了信息的收集和整理的工作， 核心小组就会对公司的发展战略有更清晰的认识，
从而为平衡计分卡的后续工作做好准备。
如：战略目标，战略地图等。
这项工作的最大的挑战是：将企业的目标和战略融合在平衡计分卡中，并得到公司决策层的认可、支持。
前进>
<后退
5 - Establish Goals
平衡计分卡项目 <后退 前进>
建立战略目标
标准 定义测量目标的方法 定义被测目标
市场
行业趋势
技术革新
竞争力
历史表现
___________
___________
___________
___________
例如 -> 历史表现 营业额过去三年中以每年15％的速度递增。
前进>
<后退
6 - Themes Checklist
平衡计分卡项目 <后退 前进>
战略目标
通过以下几方面的评估，看所选的战略目标是否合适。
不超过5个目标。
这些目标是合理的、可以实现的。
目标同企业的宗旨相一致。
所确定的目标可以在企业内部形成积极的影响。
目标具有一定的重要性。
每一个所订的目标必须是独立的。
长期性。
目标同企业的远景相一致。
最终可以产生一定的经济效应。
前进>
<后退
7 - Strategic Map
日期: __________ 平衡计分卡项目 <后退 前进>
Instructions Example Blank Map 战略目标图
Financial
ROI Insert a financial objective in this box Insert a financial objective in this box Insert a financial objective in this box Insert a financial objective in this box Insert a financial objective in this box
EVA
营业额
利润
资本
现金流
Customer ->
质量 Insert a customer objective in this box Insert a customer objective in this box Insert a customer objective in this box Insert a customer objective in this box Insert a customer objective in this box Insert a customer objective in this box
服务
价格
时间
产品形象
公共关系
Internal Processes ->
生长 Insert an internal objective in this box Insert an internal objective in this box Insert an internal objective in this box Insert an internal objective in this box Insert an internal objective in this box Insert an internal objective in this box
交货期
市场营销
营运流畅
质量控制
后勤支持 Insert an internal objective in this box Insert an internal objective in this box Insert an internal objective in this box Insert an internal objective in this box Insert an internal objective in this box Insert an internal objective in this box
R & D
Learning ->
雇员 Insert a learning objective in this box Insert a learning objective in this box Insert a learning objective in this box Insert a learning objective in this box Insert a learning objective in this box
人事经费
培训
技术支持
Instructions:
Place each strategic objective within this template, draw lines to connect
the objectives within this map. You should have a strategic map for each
of your strategic themes. Make sure you have upper level management
"buy-in" on each strategic map before moving forward. It's a good idea to
confer with each executive one on one with the strategic maps BEFORE
you have your formal Leadership Team meeting. This will go a long way in
making the Team Meeting run smoothly. Approval of Strategic Maps is one
of the most difficult turning points in the entire process of building a
Balanced Scorecard. Don't forget to limit your objectives to no more than 25
since we want to limit our scorecard measurements to no more than 25.
Return Home
Financial
Customer
Internal Processes
Learning & Growth
Return Home Example of a Strategic Map
Financial
Customer
Internal Processes
Grow the Business: Customer Service: Optimize Core Business:
Learning & Growth
Place a financial objective, such as Maximum Return on Assets, in this box.
Place a financial objective, such as Maximum Return on Assets, in this box.
Place a financial objective, such as Maximum Return on Assets, in this box.
Place a financial objective, such as Maximum Return on Assets, in this box.
Place a financial objective, such as Maximum Return on Assets, in this box.
Insert a customer objective, such as competitive pricing, in this box
Insert a Learning & Growth objective, such as Employee Satisfaction, in this box
Insert an Internal Process objective, such as development of new on-line services, in this box
Insert a customer objective, such as competitive pricing, in this box
Insert a customer objective, such as competitive pricing, in this box
Insert a customer objective, such as competitive pricing, in this box
Insert a customer objective, such as competitive pricing, in this box
Insert a customer objective, such as competitive pricing, in this box
Insert an Internal Process objective, such as development of new on-line services, in this box
Insert an Internal Process objective, such as development of new on-line services, in this box
Insert an Internal Process objective, such as development of new on-line services, in this box
Insert an Internal Process objective, such as development of new on-line services, in this box
Insert an Internal Process objective, such as development of new on-line services, in this box
Insert an Internal Process objective, such as development of new on-line services, in this box
Insert an Internal Process objective, such as development of new on-line services, in this box
Insert an Internal Process objective, such as development of new on-line services, in this box
Insert an Internal Process objective, such as development of new on-line services, in this box
Insert an Internal Process objective, such as development of new on-line services, in this box
Insert an Internal Process objective, such as development of new on-line services, in this box
Insert a Learning & Growth objective, such as Employee Satisfaction, in this box
Insert a Learning & Growth objective, such as Employee Satisfaction, in this box
Insert a Learning & Growth objective, such as Employee Satisfaction, in this box
Insert a Learning & Growth objective, such as Employee Satisfaction, in this box
Maximize return on Assets
Profitable Growth
Leverage Assets
Control Operating Costs
Innovative Solutions
Stable / Quality Suppliers
Reliable Service
Form new partnerships
Cross Delivery of Services
Optimal Asset Utilization
Develop new services
Seamless customer processing
Research & Development
Activity Based Costing
Improved Asset Allocation
Market / Customer Driven Skills
High Levels of Employee Satisfaction
Effective Leadership in Management
Instructions
前进>
<后退
Blank Map
Example
Return Home
Return Home
8 - Measurement Definition
平衡计分卡项目 <后退 前进>
测量方式定义
Step 1: 对于每一个战略目标定义测量方法。
战略目标 =>
测量手段 =>
测量方法的描述 =>
测量的单位 ($,%,etc)
测量周期 => ___ 月 ___ 季度 ___ 年 ___ 其它
Step 2: 调查测量方法的原始资料:
内部资料和文件
外部资料和文件
调查研究
调查程序
数据库
其他______________________________________
Step 3: 定义测量方法的产生和报告方式
需求量的估算: _______________________________________________
假设条件: _________________________________________
已知数据:
现有数据
仍需要调研
需要深入调研
Not Available
前进>
<后退
9 - Measurement Summary
<后退 前进> 重要程度 更新的频率 可靠性 目标特性 能力标准 职责范围 配合程度 支持程度
平衡计分卡项目
测量方式的总结
平衡计分卡的各种绩效测量的总结
财务 F1
F2
F3
F4
客户 C1
C2
C3
C4
C5
内部运营 I1
I2
I3
I4
I5
I6
学习和增长 L1
L2
L3
L4
Update Frequency: M for Monthly, Q for Quarterly, A for Annual, etc.
Degree of Reliability: V for Very Reliable, M for Medium Reliability, L for Low Reliability
Sets Objective: Degree of usefulness in establishing objective - High, Medium or Low
Ability to Benchmark: H for High, M for Medium, L for Low
Responsibility Location: Team, Project, Department, Manager, etc.
Degree of Fit: (within the organization) High, Medium or Low
Degree of Support: Available support (IT, Finance, etc.) in place - Yes or No
前进>
<后退
10 - Lag Lead Comparison
平衡计分卡项目 <后退 前进>
测量的时效滞后比较
战略目标 结果滞后 未来的发展趋势
财务 Most of your financial
measures are outcomes
客户 Most of your customer
measures are outcomes
内部运营 Mix of outcomes and drivers
学习和增长 Most of your Learning and
Growth measures will be
drivers
Comments:
A good balanced scorecard should consist of both outcome and driver type measurements.
The two upper perspectives ( Financial and Customer) will have mostly outcome type
measurements. The lower two perspectives (Internal Processes and Learning & Growth) will
include some driver type measurements. The Learning & Growth perspective may include
several driver type measurements. This worksheet categorizes your measurements and
compares the two types of measurements
前进>
<后退
11 - Target Checklist
平衡计分卡项目
目标清单 <后退 前进>
引导完成目标的清单
目标与测量手段一一对应
目标建立在不断提高现有的经营管理水平上。
目标制定的不要太高，有可操作性，可以实现。
可以测量。
3－5年的长期目标要与企业的长期战略一直。
长期目标要首先于短期目标建立。
财务指标要优先于其他的指标。
决定目标的基础：
战略目标
行业表现，市场的领导者
提高目前的表现
新的挑战和成就
Other _______________________________________________
Other _______________________________________________
* Identify performance gaps, areas where the organization must reach a higher level:
Target Current
Yr Revenues Trend Gap
1 10 10 0
2 20 12 8
3 30 14 16
4 40 16 24
5 50 18 32
11 - Target Checklist
Target Revenues
Current Trend
Time Frame (5 years)
Longterm Gap in Performance
12 - Program Attributes
平衡计分卡项目 <后退 前进>
基本的特点
名称: 起始日期:
结束日期:
任务说明: 负责人:
所需的资源支持: (人员, 资金, 财物)
任务明细: 项目受益 总得益 一年受益 二年受益 三年受益
营业额
成本
效率
生产率
___________
___________
___________
对战略目标的影响:
标注
Comments:
The selection of programs should be based on a well established process so as to ensure
objectivity and fairness. This requires a combination of gap analysis, scaling analysis, and
prioritization ( weighting, ranking, scoring, etc.). Additionally, you do not have to map
every single program against strategic objectives. Map those programs that have a
business case to support strategic objectives.
Gap analysis looks for gaps, such as programs that don't impact any strategic objective or
strategic objectives that have no programs. The next worksheet helps plot these gaps.
前进>
<后退
13 - Program Selection Grid
<后退 前进> Program Program Name Program Name Program Name Program Name Program Name Program Name Program Name Program Name Program Name Program Name Program Name Program Name Program Name Program Name Program Name Program Name Program Name Program Name Program Name Program Name
平衡计分卡项目
任务对战略目标的影响
Instructions
远景 战略目标
财务
Most programs are usually not related to supporting financial results
Therefore, you may not have any marks at the top Financial perspective level.
客户
内部运营
学习和增长
Instructions:
Plot the impact of each program against each strategic objective. If the Program helps meet
an objective, shade in the box. Some programs may help meet several objectives while other
programs may not be beneficial to any strategic objective. Those programs with the most
marks should have priority over those programs with the fewest marks.
Instructions
前进>
<后退
14 - O - M - T - P Summary
Date: __________ 平衡计分卡项目 <后退 前进>
Footnote 战略、测量、目标和任务的总结
目标期限
战略目标 衡量指标 Year 1 Year 2 Year 3 注解 预算
财务 Insert financial objective Insert financial measurement Target Target Target Since financial is the final outcome, there may not be any formal programs directly related to the Financial Perspective.
Insert financial objective Insert financial measurement Target Target Target
Insert financial objective Insert financial measurement Target Target Target
Insert financial objective Insert financial measurement Target Target Target
Insert financial objective Insert financial measurement Target Target Target
Insert financial objective Insert financial measurement Target Target Target
Insert financial objective Insert financial measurement Target Target Target
客户 Insert customer objective Insert customer measurement Target Target Target Briefly describe the programs that will address your customer related objectives.
Insert customer objective Insert customer measurement Target Target Target
Insert customer objective Insert customer measurement Target Target Target
Insert customer objective Insert customer measurement Target Target Target
Insert customer objective Insert customer measurement Target Target Target
Insert customer objective Insert customer measurement Target Target Target
Insert customer objective Insert customer measurement Target Target Target
流程 Insert internal process objective Insert internal process measurement Target Target Target Briefly describe the programs that will address your internal process related objectives.
Insert internal process objective Insert internal process measurement Target Target Target
Insert internal process objective Insert internal process measurement Target Target Target
Insert internal process objective Insert internal process measurement Target Target Target
Insert internal process objective Insert internal process measurement Target Target Target
Insert internal process objective Insert internal process measurement Target Target Target
Insert internal process objective Insert internal process measurement Target Target Target
Insert internal process objective Insert internal process measurement Target Target Target
Insert internal process objective Insert internal process measurement Target Target Target
Insert internal process objective Insert internal process measurement Target Target Target
学习成长 Insert learning & growth objective Insert learning & growth measurement Target Target Target Briefly describe the programs that will address your learning & growth related objectives.
Insert learning & growth objective Insert learning & growth measurement Target Target Target
Insert learning & growth objective Insert learning & growth measurement Target Target Target
Insert learning & growth objective Insert learning & growth measurement Target Target Target
Insert learning & growth objective Insert learning & growth measurement Target Target Target
Insert learning & growth objective Insert learning & growth measurement Target Target Target
Insert learning & growth objective Insert learning & growth measurement Target Target Target
Footnote:
This spreadsheet summarizes all of the critical
components of your balanced scorecard. This
spreadsheet can be modified to report a comparison
of actual results against targets. A final column is
added to summarize budgets for each program.
前进>
<后退
Footnote
15 - Control vs Strategic
平衡计分卡项目 <后退 前进>
控制和战略流程总结
传统控制管理流程
战略
预算
管理激励 计划和决策 复查和调整
重点战略管理流程
战略
平衡计分卡
Align organization to strategy
Translate strategy into operating terms
Mobilize change starting at the top
Make strategy a continuous process
Make strategy everyone's job
控制和战略报告
控制报告 战略报告
预算控制 回馈和学习
强调职责 强调团队(共享案例)
孤立测量 综合衡量(原因和效果)
挑选有用信息 删选有用信息
平衡计分卡
Strategy
Vision -> Goals -> Themes
Financial Perspective Objectives
What financial results are required for meeting the expectation of our shareholders Measures
Targets
Programs
Customer Perspective Objectives
What customer needs must we satisfy for meeting shareholder expectations Measures
Targets
Programs
Internal Perspective Objectives
What processes must we deliver on for meeting customer and shareholder expectations Measures
Targets
Programs
Learning Perspective Objectives
What organizational values are critical for meeting our strategic goals and objectives Measures
Targets
Programs
Double Loop Learning with the Balanced Scorecard: Strategic Learning and Operational Learning
Update and revise the strategy Strategic Decisions Feedback from scorecard
Vision -> Goals -> Themes
Balanced Scorecards
Objectives -> Measures -> Targets -> Programs
Major input into decision making Compare actual results
Operating Decision Making
前进>
<后退
16 - Generic Model
平衡计分卡项目 <后退 前进>
一般案例
Defined
The Generic Model can be used to help jump start your process for setting objectives and measurements.
Financial Perspective - Select measurements based on one of three stages:
Early Stage Company (High Growth) Sustainable Stage Company (Modest Growth) Mature Stage Company (Slow Growth)
Revenue Growth Operating Income Cash Flows
Positive Earnings Return on Capital Economic Value Added
Sales Growth Rate Gross Margins Cash Value Added
_______________________ _______________________ _______________________
_______________________ _______________________ _______________________
Customer Perspective - Select objectives based on values provided to customers:
< - - - - - - - Value Attributes - - - - - - - > Image Relationships
Quality Price Time Function
Internal Processes Perspective - Select objectives from three categories:
Innovation Process Operating Process Service Process
- New products and services - Efficient production - Service after the sale
- New features existing products - Timely delivery - Resolve problems first time
- Unique solutions - Quality products - Proactive & Timely Followup
- Fast turnaround to market - Cost management - Flexibility / Personal Touch
_________________________ _________________________ _________________________
Learning & Growth Perspective - Select objectives from three categories:
Employee Competencies Knowledge & Technology Company Culture
- Improve employee satisfaction - Leverage technologies - Empower the workforce
- Retain key personnel - Implement best practices - Set accountability standards
- High employee productivity - Protect critical assets - Align employees to objectives
- Continuous training - Easy access to information - High morale & motivation
- Leverage core competencies _________________________ - Cross functional teams
_________________________ _________________________ _________________________
_________________________ _________________________ _________________________
_________________________ _________________________ _________________________
Generic Value Chain Model:
Identify the needs of customers Product Innovation
Identify markets and create test products
Launch final products to target markets
Marketing & Selling of products / services Opera-tional Excellence
Distribution of products and services to customers
Service after the sale Customer Service
Needs of customer have been satisfied
Basic definition of the Generic Model:
Generic model refers to the fact that most outcomes are generic or the same for businesses. Things like customer service, operational excellence, profitability, and a productive workforce. These are common to almost every business. However, unlike the outcomes, drivers are unique to each and every organization. Therefore, the generic model applies to outcomes, but not necessarily the drivers that enable outcomes.
前进>
<后退
Defined
17 - Measurement Basics
平衡计分卡项目 <后退 前进>
测量/衡量方法
测量/衡量方法的几个不同方面。
衡量方式 优点 缺点
数字 简单、易懂。 只适用于战略目标
指数 几种可以结合方法。 很难理解
百分比 易分辨界限 不是很准确的被使用
打分 易衡量定量信息 太主观
比率 可以很好的相互比较 需要传统的分析得出结论
排名 排名前列的公司比较精确 排名靠后的公司不是很准确
衡量类型 优点 缺点
结果为导向 容易发现，量化，测量。 目标的结果是过去实现的，而不是现在的。
驱动为导向 可以预测，领导一个企业的变化趋势。 难以细化，量化。
Examples of Outcomes & Drivers:
Outcome (Lagging) Measurements Driver (Leading) Measurements
Percent Growth in Revenues Revenue Mix
Return on Capital Competitive pricing variance
Customer Satisfaction Rating Training hours completed
Product Contribution Margin Hours spent with customers
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前进>
<后退
18 - Implementation Plan
平衡计分卡项目 <后退
举例：计划在组织内部的具体实施。
阶段 I 阶段 2 阶段 3 阶段 4
战略远景 制定计划 整合/规划 具体实施
集团高层的计分卡 战略规划，公司集团远景等等。为建立平衡计分卡提供目标，战略步骤，测量标准等。
公司的整体战略规划与下层部门目标间整合。 主要任务和项目，领导变革等
< > 持续的检查、评测和修正。
分公司经营管理层的计分卡 集团的目标
建立预算，调配资源，管理任务等
分公司的平衡计分卡 < >
修订/达成共识
职能部门管理层的计分卡
部门内部的平衡计分卡 建立预算，调配资源，管理任务等
< >
修订/达成共识
团队小组 / 个人的计分卡
小组/个人的平衡计分卡 建立优先制，先完成重要的工作等
< >
修订/达成共识
主要的实施步骤:
第一阶段实施；6到12个月。
建立初级的平衡计分卡框架。
细化、修正管理计划。
公司内部沟通，职员培训。
使平衡计分卡计划具有可操作性。
第二阶段实施；12到24个月。
拆分平衡计分卡，将其落实到具体的团队小组或是个人。
测试平衡计分卡，调整，修改以适应具体的情况。
建立一个具体的战略改组、转型计划，提高核心竞争力。
为平衡计分卡在企业内部建立一个正规传导的渠道。
协调预算与公司战略之间的关系。
在平衡计分卡和公司职员的表现之间建立起激励机制。
将平衡计分卡的内容落实到每一个团队小组/个人。
The Corporate Scorecard is developed first over a minimum period of 3 months
Strategic Business or Operating Units will use targets to help plan their Balanced Scorecards.
Business Unit Scorecards follow the same process that we used to design the Corporate Level Scorecard
Business or Operating Units will need to make revisions to their Scorecards before approving and moving the process down to the next level.
Shared Service Departments will follow the same process that we used to design other Scorecards.
Shared Service Departments will need to make revisions to their Scorecards.
Individual Scorecards are designed and implemented throughout the process as we cascade out the Scorecard throughout the entire organization.
Team and/or Individual Areas will adjust their Scorecards to fit with upper level scorecards.
<后退
