基于平衡記分卡的某企業(yè)核心kpi體系構(gòu)建外文翻譯

1、<p><b>　　外文文獻(xiàn)翻譯譯文</b></p><p>　　題　　目：　 基于平衡記分卡的某企業(yè)核心KPI體系構(gòu)建　　 </p><p><b>　　一、外文原文</b></p><p><b>　　原文：</b></p><p>　　Linking th

2、e Balanced Scorecard to Strategy</p><p>　　Kaplan Robert S, Norton David P</p><p>　　Many managers and consultants who agree to the basic rationale for a Balanced Scorecard believe they have creat

3、ed one when they supplement traditional financial measures with non-financial measures. But many of the most popular non-financial measures, such as customer satisfaction and employee attitudes, have some of the same lim

4、itations as financial measures. First, they are lagging measures, reporting how well the organization's strategy worked in the past period but providing little guidance </p><p>　　Our experience in observ

5、ing and building more than 100 scorecards reveals that the financial and non-financial measures on a Balanced Scorecard should be derived from the business-unit's unique strategy. The Balanced Scorecard provides exec

6、utives with a comprehensive framework that can translate a company's vision and strategy into a coherent and linked set of performance measures. The measures should include both outcome measures and the performance d

7、rivers of those outcomes. By articulating th</p><p>　　Many people think of measurement as a tool to control behavior and to evaluate past performance. Traditional control and performance measurement systems

8、attempt to keep individuals and organizational units in compliance with a pre-established plan. The measures on a Balanced Scorecard are being used by executives in a different way—to articulate the strategy of the busin

9、ess, to communicate the strategy of the business, and to help align individual, organizational, and cross-departmental initiati</p><p>　　Choosing Strategic Measures for the Four Perspectives</p><p

10、>　　The four perspectives of the scorecard permit a balance between short-term and long-term objectives, between desired outcomes and the performance drivers of those outcomes, and between hard objective measures and s

11、ofter, more subjective measures. While the multiplicity of measures on a Balanced Scorecard seems confusing to some people, properly constructed scorecards contain a unity of purpose since all the measures are directed t

12、oward achieving an integrated strategy.</p><p><b>　　Financial</b></p><p>　　The financial performance measures define the long-run objectives of the business unit, While most business

13、es will emphasize profitability objectives, other financial objectives are also possible. Businesses with many products in the early stage of their life cycle can stress rapid growth objectives, and mature businesses may

14、 emphasize maximizing cash flow. For our purposes, we can simplify somewhat by identifying just three different stages:</p><p>　　? Rapid Growth</p><p><b>　　? Sustain</b></p>&

15、lt;p><b>　　? Harvest</b></p><p>　　Rapid Growth businesses are at the early stages of their life cycle. They may have to make considerable investments to develop and enhance new products and ser

16、vices; to construct and expand produaion facilities; to build operating capabilities; to invest in systems, infra-structure, and distribution networks that will support global relationships; and to nurture and develop cu

17、stomer relationships</p><p>　　Probably the majority of business units in a company will be in the sustain stage, where they still attract investment and reinvestment, but are required to earn excellent retur

18、ns on their invested capital. These businesses are expected to maintain their existing market share and perhaps grow it somewhat from year-to-year. Investment projects will be more directed to relieving bottlenecks, expa

19、nding capacity, and enhancing continuous improvement, rather than the long payback and growth option in</p><p>　　Other business units will have reached a mature phase of their life cycle, where the company w

20、ants to harvest the investments made in the earlier two stages. These businesses no longer warrant significant investment—only enough to maintain equipment and capabilities, but not to expand or build new capabilities. A

21、ny investment project must have very definite and short payback periods. The main goal is to maximize cash flow back to the corporation.</p><p>　　The financial objectives for businesses in each of these thre

22、e stages are quite different. Financial objectives in the growth stage will emphasize sales growth; sales in new markets and to new customers; sales from new products and services; maintaining adequate spending levels fo

23、r product and process development, systems, employee capabilities; and establishment of new marketing, sales, and distribution channels. Financial objectives in the sustain stage will emphasize traditional financial mea&

24、lt;/p><p><b>　　Customer</b></p><p>　　In the customer perspective of the Balanced Scorecard, managers identify the customer and market segments in which the business unit will compete an

25、d the measures of the business unit's performance in these targeted segments. The customer perspective typically includes several generic measures of the successful outcomes from a well-formulated and implemented str

26、ategy. The generic outcome measures include customer satisfaction, customer retention, new customer acquisition, customer profitability,</p><p>　　Customer Retention</p><p>　　Clearly, a desirable

27、 way for maintaining or increasing market share in targeted customer segments is to retain existing customers in those segments. Research on the service profit chain has demonstrated the importance of customer retention.

28、^ Companies that can readily identify all of their customers—for example, industrial companies, distributors and wholesalers, newspaper and magazine publishers, computer on-line service companies, banks, credit card comp

29、anies, and long-distance telephone suppl</p><p>　　Customer Acquisition</p><p>　　Companies seeking to grow their business will generally have an objective to increase their customer base in targe

30、ted segments. The customer acquisition measure tracks, in absolute or relative terms, the rate at which a business unit attracts or wins new customers or business. Customer acquisition could be measured by either the num

31、ber of new customers or the total sales to new customers in these segments. Companies such as those in the credit and charge card business, magazine subscriptions, ce</p><p>　　Customer Satisfaction</p>

32、<p>　　Both customer retention and customer acquisition are driven from meeting customers' needs. Customer satisfaction measures provides feedback on how well the company is doing. The importance of customer sa

33、tisfaction probably can not be over-emphasized. Recent research has indicated that just scoring adequately on customer satisfaction is not sufficient for achieving high degrees of loyalty, retention, and profitability. O

34、nly when customers rate their buying experience as completely or extremely sa</p><p>　　Customer Profitability</p><p>　　Succeeding in the core customer measures of share, retention, acquisition,

35、and satisfaction, however, does not guarantee that the company has profitable customers. Obviously, one way to have extremely satisfied customers (and angry competitors) is to sell products and services at very low price

36、s. Since customer satisfaction and high market share are themselves only a means to achieving higher financial returns, companies will probably wish to measure not just the extent of business they do with </p><

37、;p>　　Internal Business Process</p><p>　　In the internal business process perspective, executives identify the critical internal processes in which the organization must excel. The critical internal busine

38、ss processes enable the business unit to:</p><p>　　? deliver on the value propositions of customers in targeted market segments, and</p><p>　　? satisfy shareholder expectations of excellent fina

39、ncial returns.</p><p>　　The measures should be focused on the internal processes that will have the greatest impact on customer satisfaction and achieving the organization's financial objectives.</p&g

40、t;<p>　　The internal business process perspective reveals two fundamental differences between traditional and the Balanced Scorecard approaches to performance measurement. Traditional approaches attempt to monitor

41、 and improve existing business processes. They may go beyond just financial measures of performance by incorporating quality and time-based metrics. But they still focus on improving existing processes. The Balanced Scor

42、ecard approach, however, will usually identify entirely new processes at wh</p><p>　　The second departure of the Balanced Scorecard approach is to incorporate innovation processes into the internal business

43、process perspective (see Exhibit 5). Traditional performance measurement systems focus on the processes of delivering today's products and services to today's customers. They attempt to control and improve existi

44、ng operations—the short-wave of value creation. But the drivers of long-term financial success may require the organization to create entirely new products and servic</p><p>　　Learning & Growth</p>

45、<p>　　The fourth Balanced Scorecard perspective. Learning & Growth, identifies the infra-structure that the organization must build to create long-term growth and improvement. The customer and internal busines

46、s process perspectives identify the factors most critical for current and future success. Businesses are unlikely to be able to meet their long-term targets for customers and internal processes using today's technol

47、ogies and capabilities. Also, intense global competition requires that companies </p><p>　　Organizational learning and growth come from three principal sources: people, systems, and organizational procedures

48、. The financial, customer, and internal business process objectives on the Balanced Scorecard will typically reveal large gaps between existing capabilities of people, systems, and procedures and what will be required to

49、 achieve targets for breakthrough performance. To close these gaps, businesses will have to invest in re-skilling employees, enhancing information technology and sy</p><p>　　資料來源：Linking the Balanced Scoreca

50、rd to Strategy. California Management Review[J],1996(39), Issue 1,p53-79.</p><p><b>　　二、翻譯文章</b></p><p><b>　　譯文：</b></p><p>　　連結(jié)平衡計(jì)分卡與策略</p><p>

51、　　Kaplan Robert S, Norton David P</p><p>　　許多同意平衡計(jì)分卡這一基本原理的管理者和顧問相信，他們已經(jīng)創(chuàng)造了一個(gè)補(bǔ)充傳統(tǒng)的金融措施與非金融措施的理論。但是許多最受歡迎的非財(cái)務(wù)措施，諸如:客戶滿意度與員工的態(tài)度，與金融措施有一些相同的局限性。首先，他們是落后的措施，報(bào)告組織的戰(zhàn)略在過去一段時(shí)期如何良好運(yùn)行而對如何進(jìn)入未來只提供很少的指導(dǎo)。第二，他們使用非財(cái)務(wù)措施是通用的，

52、并且沒有直接關(guān)系到特定的將提供可持續(xù)的競爭優(yōu)勢的戰(zhàn)略目標(biāo)。把記分卡建立在相對滯后的，非戰(zhàn)略指標(biāo)上僅代表有限的應(yīng)用的平衡計(jì)分卡的全部力量。</p><p>　　我們的經(jīng)驗(yàn)在與觀察和構(gòu)建了超過100個(gè)記分卡，去揭示了基于平衡記分卡的財(cái)務(wù)及非財(cái)務(wù)措施應(yīng)來源于業(yè)務(wù)部門獨(dú)特的策略。平衡記分卡提供綜合準(zhǔn)則能將公司的愿景與戰(zhàn)略轉(zhuǎn)化為一個(gè)連貫和一整套的指標(biāo)。這些指標(biāo)應(yīng)包括雙方的產(chǎn)出指標(biāo)以及這些產(chǎn)出的績效驅(qū)動程序。明確地表達(dá)這些產(chǎn)

53、出，組織的愿景以及產(chǎn)出的驅(qū)動程序，高級主管便能夠引導(dǎo)精神，能量以及具體知識，使整個(gè)公司的所有人始終堅(jiān)持朝著達(dá)成公司的長期目標(biāo)而努力。</p><p>　　選擇從4個(gè)方面探討戰(zhàn)略舉措</p><p>　　平衡記分卡的四個(gè)方面允許一個(gè)在短期目標(biāo)與長期目標(biāo)之間，在理想的結(jié)果與這些結(jié)果的驅(qū)動程序之間，以及明確的客觀的指標(biāo)與靈活的，更加主觀的指標(biāo)之間的平衡。雖然平衡記分卡措施的多樣性對某些人而言還是

54、很迷惑，正確地建立記分卡包含一個(gè)統(tǒng)一的目標(biāo)，因?yàn)樗械倪@些指標(biāo)都指向于實(shí)現(xiàn)一個(gè)完整的戰(zhàn)略。</p><p><b>　　財(cái)務(wù)</b></p><p>　　財(cái)務(wù)業(yè)績指標(biāo)，確定經(jīng)營單位的長期目標(biāo)，雖然大部分企業(yè)將強(qiáng)調(diào)盈利項(xiàng)目，而其他財(cái)務(wù)目標(biāo)也是可能的。企業(yè)會在產(chǎn)品生命周期的早期受壓于快速增長的目標(biāo)、成熟的企業(yè)可能會強(qiáng)調(diào)最大的現(xiàn)金流。就我們的看法而言，可以簡化識別為三個(gè)不同

55、階段:</p><p><b>　　?快速增長</b></p><p><b>　　?維持</b></p><p><b>　　?收獲</b></p><p>　　快速增長的業(yè)務(wù)是在他們生命周期的早期。他們可能不得不用相當(dāng)大的投資來開發(fā)和增加新產(chǎn)品和新服務(wù)，建設(shè)和擴(kuò)大生產(chǎn)設(shè)施;

56、培養(yǎng)管理能力;投資制度體系、基礎(chǔ)設(shè)施和銷售網(wǎng)絡(luò)，以次來支持全球管理關(guān)系和培養(yǎng)發(fā)展客戶關(guān)系。</p><p>　　可能在公司大部分的業(yè)務(wù)會處于維持階段，這時(shí)他們還會招商引資和再投資，但必須獲得良好的投資回報(bào)。這些公司將繼續(xù)維持現(xiàn)有的市場份額，也許還會獲得一些增長。在成長階段，投資項(xiàng)目將更注意于緩解瓶頸，擴(kuò)大市場地位，增強(qiáng)持續(xù)改進(jìn)，而不是長期投資回報(bào)和增加投資選擇。</p><p>　　其它業(yè)

57、務(wù)已經(jīng)到了它們生命周期的一個(gè)成熟的階段的，公司想要在前兩個(gè)階段的投資上得到收獲。這些企業(yè)不再保證進(jìn)行有效的投資，僅維修設(shè)備和能力，而不是擴(kuò)大或建立新的能力。任何投資項(xiàng)目必須有非常明確的，短期的投資回收周期。其最主要的目標(biāo)是讓最多的資金流回公司。</p><p>　　財(cái)務(wù)目標(biāo)在業(yè)務(wù)三個(gè)階段的每個(gè)階段都有很大的不同。成長階段的財(cái)務(wù)目標(biāo)會注重銷售增長;在新市場和新客戶中的銷售額;新的產(chǎn)品和服務(wù)的銷售額;在產(chǎn)品和工藝的開

58、發(fā)，建設(shè)體制以及開發(fā)員工的能力上維持充足的資金支出水平;建立新的市場、銷售、經(jīng)銷渠道。在維持階段的財(cái)務(wù)目標(biāo)則強(qiáng)調(diào)傳統(tǒng)的財(cái)務(wù)測量，比如資本回報(bào)率、經(jīng)營收入和總利潤。企業(yè)支持著的投資項(xiàng)目會受到凈現(xiàn)金量，資本預(yù)算分析等標(biāo)準(zhǔn)的評估。一些公司會使用更新的財(cái)務(wù)指標(biāo)，比如經(jīng)濟(jì)附加值和股東價(jià)值。這些指標(biāo)均表現(xiàn)出典型的財(cái)務(wù)目標(biāo)—從對業(yè)務(wù)的投資中獲取卓越的回報(bào)。這些關(guān)于業(yè)務(wù)效益的財(cái)務(wù)目標(biāo)會強(qiáng)調(diào)資金流動。任何投資都須有直接的和確定的現(xiàn)金回報(bào)。目標(biāo)不是最大限度

59、地提高投資回報(bào)率，這可能鼓勵經(jīng)理尋基于對未來的回報(bào)預(yù)測而去尋找追加投資。幾乎沒有支出將被用于了研究、發(fā)展以及擴(kuò)大能力，因?yàn)樵跇I(yè)務(wù)項(xiàng)目的經(jīng)濟(jì)壽命中收獲階段只有很短的時(shí)間。</p><p><b>　　顧客</b></p><p>　　在平衡記分卡中顧客的角度，經(jīng)理們發(fā)現(xiàn)在這些目標(biāo)市場中有業(yè)務(wù)項(xiàng)目將會競爭的以及在業(yè)務(wù)項(xiàng)目的業(yè)績指標(biāo)中顧客和細(xì)分市場?？蛻舻慕嵌韧ǔ０ㄒ恍┮?/p>

60、般性的來自良好規(guī)劃和執(zhí)行戰(zhàn)略的成果的指標(biāo)。一般的成果指標(biāo):客戶滿意度，顧客保留，新客戶獲得，客戶價(jià)值和在目標(biāo)市場的市場占有率。雖然這些措施可能會普遍通用在所有的組織機(jī)構(gòu)類型，他們應(yīng)該被定制成面向業(yè)務(wù)項(xiàng)目期待他有最大的增長和收益率的目標(biāo)客戶群體。</p><p><b>　　顧客保留</b></p><p>　　很明顯，維護(hù)或者增加在目標(biāo)客戶中的市場份額的一條有效途徑是

61、保持在這一市場的現(xiàn)有客戶。研究服務(wù)利潤鏈證實(shí)了顧客保留的重要性。公司能容易地認(rèn)識到他們所有的顧客—比如工業(yè)公司，分銷商，批發(fā)商，報(bào)紙和雜志出版商，計(jì)算機(jī)在線服務(wù)公司，銀行，信用卡公司和長途電話供應(yīng)商—能簡單地測量從一個(gè)時(shí)期到另一個(gè)時(shí)期的顧客保留。不僅僅是留住顧客，許多公司還會希望從現(xiàn)有顧客業(yè)務(wù)百分比的增長來測量顧客忠誠度。</p><p><b>　　客戶獲取</b></p>

62、<p>　　公司追求業(yè)務(wù)增長，通常有一個(gè)增加目標(biāo)市場客戶群體的目標(biāo)。對客戶獲取的跟蹤測量，在絕對與相對來講，就是業(yè)務(wù)項(xiàng)目吸引或贏得新客戶或業(yè)務(wù)?？蛻臬@取可以用在目標(biāo)市場中新客戶的數(shù)量或?qū)δ繕?biāo)市場新客戶的全部銷售量來衡量。公司在諸如貸款和信用卡業(yè)務(wù)、雜志訂閱，移動電話服務(wù)、有線電視、銀行和其他金融服務(wù)中通過廣泛的，經(jīng)常支出的市場營銷來招攬新的客戶。這些公司可以檢驗(yàn)客戶對要求做出反應(yīng)的數(shù)量和轉(zhuǎn)換率—實(shí)際的新客戶數(shù)量除以未來詢問的數(shù)

63、量。他們可以檢測獲得每個(gè)新客戶需要的成本，以及從每個(gè)新客戶獲得的收益與每個(gè)銷售電話或其他需要的成本的比例。</p><p><b>　　客戶滿意度</b></p><p>　　所有的客戶保留及客戶獲取都驅(qū)動著滿足客戶的需求?？蛻魸M意度取決于提供反饋的企業(yè)做的有多好?？蛻魸M意度的重要性也許不能過分強(qiáng)調(diào)。最近的研究顯示，只是在顧客滿意度上得到高分是不足以達(dá)到高忠誠度，高保

64、留率以及高收益率。只有當(dāng)客戶為他們的購物經(jīng)驗(yàn)是完美的或非常滿意的，該公司才能指望他們的重復(fù)購買。</p><p><b>　　客戶盈利性</b></p><p>　　在核心客戶的占有、保留、獲取、及滿意度指標(biāo)上獲得成功，然而這并不能保證公司擁有高價(jià)值的客戶。很明顯，一個(gè)獲得十分滿意的客戶(和憤怒的競爭者)的方法是出售十分廉價(jià)的產(chǎn)品和服務(wù)。因?yàn)榭蛻魸M意度和高的市場占有率

65、是他們實(shí)現(xiàn)較高的經(jīng)濟(jì)回報(bào)的唯一手段，公司可能希望衡量的不僅僅是他們與顧客業(yè)務(wù)關(guān)系的程度，還有這些業(yè)務(wù)的盈利能力，特別是在目標(biāo)客戶的細(xì)分市場。作業(yè)成本(ABC)系統(tǒng)能讓公司衡量個(gè)人和全體客戶的盈利能力。公司應(yīng)該需要更多感到滿足和快樂的顧客;他應(yīng)該想要有價(jià)值的客戶。一個(gè)如客戶價(jià)值的金融措施，可以幫助保持顧客中心組織為顧客所著迷。</p><p><b>　　內(nèi)部業(yè)務(wù)流程</b></p>

66、;<p>　　從在內(nèi)部業(yè)務(wù)流程的角度來看，主管必須出色地識別組織的關(guān)鍵內(nèi)部流程。</p><p>　　關(guān)鍵內(nèi)部業(yè)務(wù)流程使經(jīng)營單位:</p><p>　　?實(shí)現(xiàn)目標(biāo)市場客戶的價(jià)值主張。</p><p>　　?滿足股東對豐厚經(jīng)濟(jì)回報(bào)的期望。</p><p>　　這些應(yīng)該集中于內(nèi)部流程的指標(biāo)對客戶滿意度和實(shí)現(xiàn)組織的財(cái)務(wù)目標(biāo)有著很大的影

67、響。</p><p>　　內(nèi)部業(yè)務(wù)流程分為兩種不同的基本角度，傳統(tǒng)的績效評價(jià)與平衡記分卡的績效評價(jià)。傳統(tǒng)的方法，試圖監(jiān)督和改善現(xiàn)有的業(yè)務(wù)流程。他們可能遠(yuǎn)遠(yuǎn)超過了財(cái)務(wù)指標(biāo)表現(xiàn)的基于質(zhì)量和時(shí)間的績效。但他們?nèi)约杏诟纳片F(xiàn)有的工藝。平衡記分卡的方法，通常會將組織必須出色地滿足客戶和財(cái)務(wù)目標(biāo)看成一個(gè)全新的過程。內(nèi)部業(yè)務(wù)流程目標(biāo)會突出合使組織的戰(zhàn)略獲得成功的關(guān)鍵流程。</p><p>　　第二個(gè)的平

68、衡記分卡的不同是將創(chuàng)新過程包括進(jìn)內(nèi)部業(yè)務(wù)流程。傳統(tǒng)的績效評價(jià)體系，是將注意力集中在把今天的產(chǎn)品和服務(wù)提供給今天的顧客的流程上。他們試圖控制和改善現(xiàn)有的業(yè)務(wù)運(yùn)作，短期的價(jià)值創(chuàng)造。但是追求長期的財(cái)務(wù)成功的驅(qū)動程序可以要求該組織創(chuàng)造出一種全新的產(chǎn)品和服務(wù)以滿足來自當(dāng)前和未來的客戶的新需求。創(chuàng)造性的程序——長期的價(jià)值創(chuàng)造是許多公司比短期經(jīng)營周期程序更強(qiáng)大的一個(gè)未來財(cái)務(wù)績效程序。但管理者并非一定要在這兩個(gè)重要的內(nèi)部過程之間作出選擇。平衡記分卡內(nèi)部

69、業(yè)務(wù)流程的角度包括了長期的具有創(chuàng)新的周期和及短期的操作周期兩方面的目標(biāo)和措施。</p><p><b>　　學(xué)習(xí)和成長</b></p><p>　　平衡記分卡的第四個(gè)角度。學(xué)習(xí)和成長，確定了在結(jié)構(gòu)下的組織必須建立創(chuàng)造長期的成長和改進(jìn)?？蛻艉蛢?nèi)部業(yè)務(wù)流程確定了當(dāng)前和未來的成功最重要的因素。企業(yè)也不大可能能用現(xiàn)在的技術(shù)和能力滿足它們客戶和內(nèi)部流程的長期目標(biāo)。同時(shí)，激烈的全

70、球競爭也要求公司不斷增強(qiáng)他們的能力為客戶和股東提供價(jià)值。</p><p>　　組織的學(xué)習(xí)和成長，來自三個(gè)主要來源:人員素質(zhì)，系統(tǒng)和組織程序。平衡記分卡的財(cái)務(wù)、顧客、內(nèi)部業(yè)務(wù)流程目標(biāo)一般會揭示當(dāng)前的人員能力、系統(tǒng)和程序和為了突破績效需要完成的工作目標(biāo)之間巨大的差距。要消除這些差距，企業(yè)將必須投資于對員工再培訓(xùn)，優(yōu)化信息技術(shù)和系統(tǒng)以及調(diào)整組織程序和常規(guī)。這些目標(biāo)明確的表達(dá)了平衡記分卡中的學(xué)習(xí)和成長角度。在客戶的角度來

71、看，以雇員為基礎(chǔ)的指標(biāo)包括混合通用的結(jié)果指標(biāo)——員工滿意度，保留員工，員工培訓(xùn)和員工技能——連同特殊的指標(biāo)，例如為了新的競爭環(huán)境而需要的特殊技能的詳細(xì)標(biāo)準(zhǔn)。信息系統(tǒng)性能可以用顧客信息的即時(shí)有效和對一線的職工的內(nèi)部流程信息傳達(dá)來衡量。組織程序，可以用整體組織成功因素以及改進(jìn)關(guān)鍵的客戶基礎(chǔ)和內(nèi)部過程的評估等級查看員工激勵的精度。</p><p>　　資料來源：Linking the Balanced Scorecar