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The Balanced Scorecard translates a company's vision and strategy into a coherent set of performance measures. The four perspectives of the scorecard--financial measures, customer knowledge, internal business processes, and learning and growth--offer a balance between short-term and long-term objectives, between outcomes desired and performance drivers of those outcomes, and between hard objective measures and softer, more subjective measures. In the first part, Kaplan and Norton provide the theoretical foundations for the Balanced in the second part, they describe the steps organizations must take to build their own and, finally, they discuss how the Balanced Scorecard can be used as a driver of change. 被《哈佛商业评论》誉为75年来最伟大的管理工具 卡普兰和诺顿开创性地提出了一个将成长战略转化为日常行为的管理新视角。它代表着一种全面的、可行的公司治理理论的开端。 中国组织需要实用的解决之道去应对各种重要