Principles of Managerial Accounting · 免费预览
平衡计分卡及其在组织中的运用
平衡计分卡将衡量指标组织为财务、客户、内部流程和学习与成长四个视角，并通过一张从能力到结果的战略地图将它们相互连接，用于协调、沟通和检视战略执行情况。
1. Four perspectives, one strategy
Four perspectives, one strategy
2. The strategy map logic
The strategy map logic
3. Using the scorecard in practice
Using the scorecard in practice
4. Pitfalls in implementation
Pitfalls in implementation
5. Perspective set
Which four perspectives make up the balanced scorecard?
6. Strategy map direction
In a strategy map, what causes what? Use the figures from the worked example in this lesson and state the result in the requested units.
7. Broken link signal
A bank trains loan officers, yet approval cycle times do not improve. What does the scorecard reveal?
8. Measure inflation failure
What is the cost of measure inflation in a scorecard?
9. Perspective order
In the causal chain, ____ and growth measures sit at the base as the root drivers. Two words.
10. Lagging perspective
The ____ perspective carries the lagging indicators of results. One word.