【正确答案】
【答案解析】平衡计分卡可以激励管理层的行为,使之符合企业战略的要求。由于其应用的广泛性,它可以被用来作为企业变革的修正动因。平衡计分卡强调作业的过程而不是企业的部门,它可以支持以能力为基础的战略。
English answers:
(1)Four aspects include financial aspect, customer aspect, intemal process aspect, innovation and learning aspect.
(2)The driving indexes of financial aspect include: profit, sales growth, investment rate of return and cash flow. The driving indexes of customer aspect include market share, customer retention rate, successful rate of new customer development, customer satisfaction and time of delivery. The driving indexes of internal process include time to spend with the customers in the new job, each employees income, rate of progress, delivery time, and project completion rate. The driving indexes of innovation and learning are percentage of new product sales, employee surveys, proportion of key employee retention, employee assessment and development.
(3)Balanced scorecard can initiate management"s behavior and make the strategy comply with the requirements. Because of its widely application, it can be used as an amendment to change motivation. BSC emphasizes the job instead of the enterprise sector. It can suppora strategy based on capacity.