凯捷—平衡计分卡—AnIntroductiontoBaancedSocrecard

-*-Capgemini?ProprietaryandConfidentialBalancedScorecardBackgroundOverview&Examples-*-Capgemini?ProprietaryandConfidentialTheBSCconcept-*-Capgemini?ProprietaryandConfidentialMeasurementMotivatesBehaviour“Whatyoumeasureiswhatyouget”“It’snotwhatyouexpect?…?it’swhatyouinspect”“Ifyoucanmeasureit,youcanmanageit”TheBalancedScorecard’s(BSC)fundamentalpremiseisthatmeasurementmotivatesbehaviour-*-Capgemini?ProprietaryandConfidentialThescorecarddifferssubstantiallyfromtraditionalmeasurementapproachesTheBSC’sfocusisonfactorswhichcreatelong-termeconomicvalueinanorganisation,forexample:Customerfocus.Organisationallearning.Businessprocesses.Traditionalaccountingmeasuresarebydefinitionbackwardlooking:Financialmeasuresonlyreflecttheresultsofactionsalreadytaken.Donotprovideanindicationoffuturefinancialperformance.Donotindicatedesiredperfo