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1、BuildingPerfmanceMeasurementSystemswiththeBalancedScecardApproachNo.45April12002TuMISAWACopyright2002byNomuraResearchInstituteLtd.2IUsingtheBalancedScecardtoEffectivelyAchieveValueBasedManagement1WhatistheBalancedScecard
2、(BSC)Manyscholarsobserversofthecpatescenehavelongadvocatedvaluebasedmanagement.Thisreferstomanagingabusinesstoincreasecpatevaluebyconsideringfinancialindicatsthatreflectthecostofcapitalftheentirecompany—suchasROE(returno
3、nequity)EVA(economicvalueadded)—inadditiontothemetraditionalindicatssuchasfinancialaccountingprofits.Buttherearetwomajbarriersthatneedtobeovercomebefemanagementwiththeultimateobjectiveofincreasingcpatevaluecanpermeatethe
4、smallestunitsofanganizationaffectthedailyactivitiesofitsemployees.Thefirstobstacleisthelackofsoundfoundationsthelimitsofcontrolifmanagementisbasedonfinancialindicatsonly.Thisisbecausecurrentfinancialperfmanceareessential
5、lynomethantheoutcomesofanumberofbusinessactivitiescarriedoutinthepast.Hencepursuingresultsaloneisnothingbutreactivemanagement.Theapproachinwhichcontrolisattemptedthroughananalysisofthenumericalelementsinfinancialperfmanc
6、eindicats(e.g.ROEisdefinedastheproductoftheratioofprofittosalestheassetturnoverratiofinancialleverageeachisanalyzedaccdingtoitsconstituentelements)bythetools(suchastheROEEVA“trees”)oftenusedinpromotingvaluebasedmanagemen
7、tislikewisetotallyinsufficient.Astheelementsincludedinthesetreesarestillindicesofshttermresultstheyrepresentonlysluggishfinancialmanagementeveniftheyarerealized.Essentiallythosewhohavetherealresponsibilityauthityffinanci
8、alperfmancesuchasROEEVAarelimitedtoonlyahfulofexecutivesatthehighestleveloftheganization.Mostsupervissgeneralemployeesareresponsiblefonlyapartofafirm’sfinancialperfmances(suchassalescostsinventylevels).Meoverevaluatingth
9、eperfmanceofadministrativesupptdepartmentsfwhichitisdifficulttoquantifynumericalachievementscannotbemadeonthebasisoffinancialindicatsalone.Thesecondbarrieristhatgeneralemployeeshaveonlyalimitedunderstingofsuchconceptsast
10、hecostofcapitalcpatevalue.Regardlessofwhateverinstructionstheyreceiveto“improveEVA”theycanrarelyundersthowthisrelatestotheirownNRIPapersNo.45April12002BuildingPerfmanceMeasurementSystemswiththeBalancedScecardApproachVisi
11、onStrategyFigure1.BasicConceptoftheBalancedScecard“Toachieveourvisionhowwillwesustainourabilitytochangeimprove”LearningGrowthObjectivesMeasuresTargetsInitiatives“Tosucceedfinanciallyhowshouldweappeartoourshareholders”Fin
12、ancialObjectivesMeasuresTargetsInitiatives“Tosatisfyourshareholderscustomerswhatbusinessprocessesmustweexcelat”InternalBusinessProcessObjectivesMeasuresTargetsInitiatives“Toachieveourvisionhowshouldweappeartoourcustomers
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