Balanced Scorecard

The Balanced Scorecard technique of Kaplan and Norton is an strategic idea and performance management system, which empower organizations to interpret a company's strategy and vision into implementation, bringing from 4 perspectives:

1. Financial perspective.
2. Business process perspective.
3. Growth and learning perspective.
4. Customer perspective.

这授予吃晚饭ervising of present performance, excluding the method also tries to catch information regarding how well the organization is placed to conduct in the future.

1.财务观点

Kaplan和Norton不会忽略常规财务数据的要求。准确，及时的资金数据将无疑是一个优先事项，经理们一定会渲染它。事实上，财务数据的处理和行进不仅仅是舒适的处理和行进。随着公司数据库的执行，希望可以自动化和集中更多的行进。

2. The Business Process perspective

该观点与内部业务游行有关。从此角度解决的测量结果将描述经理的业务运作方式以及其产品和服务是否符合客户需求。

3. Growth and Learning perspective

This perspective covers corporate cultural and employee training attitudes pertained to both individual and corporate self-improvement. Kaplan and Norton underline that learning is somewhat much more than training, it also covers things like tutors and mentors within the organization, likewise ease of communication between workers which permits them to promptly get support on a problem when it is required. It also covers technological tools such as an Intranet.

4. The customer perspective

Recent management philosophy has depicted an enhancing realization of the significance of customer concentrate and customer satisfaction in any firm. These are known as leading indicators: if customers are not contented, they will finally get other suppliers that will meet their demands. From this perspective, poor performance is thus a major indicator of future declination.

将这四种观点复杂化为单个调用图片，它构建了一个平衡的记分卡方法，作为一种管理方法。

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