问答题 为了均衡衡量企业的业绩,管理学家卡普兰和诺顿提出了一种名为平衡计分卡的方法,它是一种平衡四个角度的衡量方法。
要求:
问答题 说明平衡计分卡从哪四个角度衡量企业业绩;
【正确答案】
【答案解析】四个角度包括财务角度、顾客角度、内部流程角度、创新与学习角度。
问答题 请对四个角度各举出最少2个驱动指标;
【正确答案】
【答案解析】财务角度的驱动指标有利润、销售增长率、投资回报率以及现金流;顾客角度的驱动指标包括市场份额、客户保留率、新客户开发率、客户满意度、交货时间;内部流程的驱动指标有在新工作中与顾客相处的时间、每个雇员的收入、收益率、工程进度完成率;创新与学习的驱动指标有新产品占销售的比例、雇员调查、主要员工保留率、员工能力评估和发展。
问答题 说明平衡计分卡的作用。
【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.