英语翻译A key problem with looking at financial measures alone is that it gives only one particular perspective.In fact,it may even lead to poor decision-making.For example,if one of the main performance measures is cost per customer,managers may
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英语翻译A key problem with looking at financial measures alone is that it gives only one particular perspective.In fact,it may even lead to poor decision-making.For example,if one of the main performance measures is cost per customer,managers may
英语翻译
A key problem with looking at financial measures alone is that it gives only one particular perspective.In fact,it may even lead to poor decision-making.For example,if one of the main performance measures is cost per customer,managers may try to cut costs to such an extent that the customers become unhappy with the products they are buying and will take their business to a competing supplier.In paper P3 we would say that the company has failed to appreciate reputation risk or business risk; in P6 we would say that it has fallen below the threshold competence required.Whichever way we refer to it,the company would now have serious difficulties winning back these customers.
From a P3 point of view,we want to identify whether we're going to fall short of any objectives as soon as possible,so that we can do something about it in time - for example,will we have enough cash to pay our suppliers?We need to be measuring things that give us some idea of what action to take in order to remedy a problem.
Another serious drawback of relying on financial measures alone is that it's hard to do.If we know at the end of month eight that our return on investment is falling below the budget,for example,it's not obvious how we can remedy this.
In the early nineties Robert Kaplan and David Norton published their first work on the balanced scorecard system of measurement,which strives to give an all-round view of an organisation's performance.Let's look at this using a question from the P6 pilot paper (see panel).
In answering the first part of the question we need to consider the big picture:why would the balanced scorecard be useful to the Royal Botanical Gardens?One of the areas in which the balanced scorecard is useful is as a tool for turning the mission of an organisation into quantifiable measures.This allows the organisation to set measures that can be used both by the managers and by the staff.Part of the Royal Botanical Gardens mission refers to "displaying living and preserved collections".This strategic intent can be used to devise appropriate measures.
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英语翻译A key problem with looking at financial measures alone is that it gives only one particular perspective.In fact,it may even lead to poor decision-making.For example,if one of the main performance measures is cost per customer,managers may
独自地审查财务的措施主要的问题是它只提供一种特别的远景.事实上,它可能甚至导致贫穷的决策.举例来说,如果主要表现措施之一每一客户被花费,经理可能试着减低对一个如此的范围的费用客户由于他们正在买的产品变成不快乐而且将会采取他们的生意给一个竞争供应者.在纸 P3 中我们会说公司仍然没有感激名誉危险或商务危险; 在 P6 我们会说它已经在门槛胜任下面跌落必需的.无论那一个方法我们提及它,公司现在会有赢回这些客户的严重的困难.
从 a P3 观点,我们想要识别我们是否要尽快地达不到任何的目的,所以我们能及时对它采取行动 - 举例来说,我们将会有充足的现金支付我们的供应者吗?我们需要测量给我们一些概念的事物什么行动拿为了要治疗一个问题.
独自地仰赖财务的措施另一个严重不利点是做是难的.如果我们在月八底知道在投资方面的我们的回返是跌落预算,举例来说,我们能如何治疗这不是明显的.
在早的九十罗勃特 Kaplan 和大卫诺顿在测量的平衡记分卡系统上出版了他们的第一个工作,努力给组织的表现的万能视野.让我们看这使用来自 P6 飞行员纸的一个疑问 (见到嵌板).
在回答我们需要考虑大的照片的疑问的第一个部份方面:为什么平衡记分卡会是有用的到皇家的植物园吗?区域之一在哪一个平衡记分卡是有用的为将组织的任务变成可以计量的措施如一个工具.这让组织设定能被经理和职员用两者的措施.皇家植物园任务的部份提及 "显示生活而且保护收集".这个策略的意图能用来设计适当的措施.
独自看金融工具的一个关键问题是,它仅赋予一个特定角度. 事实上,它甚至可能导致贫困的决策. 例如,如果一个主要表现是每客、 管理者可以试着到什么程度,降低成本成为客户的产品,他们是不满 将生意做到买与竞合供应者. 纸张尺码P3我们会说,该公司并未体会声誉风险或商业风险; 我们将在六说它已跌破门槛所需的权限. 它是指什么方式,公司会产生严重的困难,现在这些客户赢回来. 从一个P3角度 要分辨是否要去...
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独自看金融工具的一个关键问题是,它仅赋予一个特定角度. 事实上,它甚至可能导致贫困的决策. 例如,如果一个主要表现是每客、 管理者可以试着到什么程度,降低成本成为客户的产品,他们是不满 将生意做到买与竞合供应者. 纸张尺码P3我们会说,该公司并未体会声誉风险或商业风险; 我们将在六说它已跌破门槛所需的权限. 它是指什么方式,公司会产生严重的困难,现在这些客户赢回来. 从一个P3角度 要分辨是否要去低于任何目标尽快 使我们能够有所作为的时候,比如 现在我们有足够的现金支付的供应商? 我们需要的东西可以给我们一些衡量的想法采取何种行动,以补救 一个问题. 另一个严重缺点是仅依靠财政措施,很难做. 如果我们知道截至8月份,我们的投资回报率是低于预算 举例来说,这并不明显,如何补救. 在20世纪90年代初出版的罗伯特卡普兰和诺顿大卫首次工作平衡计分卡系统测量 他们努力使全方位针对某组织的绩效. 先来看看这个问题从下学期试验用纸张(见小组). 在回答第一部分问题要考虑大局: 为什么平衡计分卡是有益皇家植物园? 其中一个领域是平衡计分卡为工具,将是有益的使命 量化成一个组织措施. 这使得该组织确定的措施,可以用两种由经理和员工. 皇家植物园的一部分使命是指"展示收藏和保存生活". 这一战略意图可以用来制订适当措施
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