連結(jié)平衡計分卡與策略【外文翻譯】_第1頁
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1、外文文獻翻譯譯文題目：基于平衡記分卡的某企業(yè)核心KPI體系構建一、外文原文原文：原文：LinkingLinkingthetheBalancedBalancedScecardScecardtotoStrategyStrategyKaplanRobertSNtonDavidPManymanagersconsultantswhoagreetothebasicrationalefaBalancedScecardbelievetheyhavecr

2、eatedonewhentheysupplementtraditionalfinancialmeasureswithnonfinancialmeasures.Butmanyofthemostpopularnonfinancialmeasuressuchascustomersatisfactionemployeeattitudeshavesomeofthesamelimitationsasfinancialmeasures.Firstth

3、eyarelaggingmeasuresreptinghowwelltheganizationsstrategywkedinthepastperiodbutprovidinglittleguidanceonhowtonavigatetothefuture.Secondthenonfinancialmeasurestheyusearegenericarenotrelatedtospecificstrategicobjectivesthat

4、willprovidesustainablecompetitiveadvantage.ScecardsbuiltuponlaggingnonstrategicindicatsrepresentonlyalimitedapplicationofthefullpoweroftheBalancedScecard.Ourexperienceinobservingbuildingmethan100scecardsrevealsthatthefin

5、ancialnonfinancialmeasuresonaBalancedScecardshouldbederivedfromthebusinessunitsuniquestrategy.TheBalancedScecardprovidesexecutiveswithacomprehensiveframewkthatcantranslateacompanysvisionstrategyintoacoherentlinkedsetofpe

6、rfmancemeasures.Themeasuresshouldincludebothoutcomemeasurestheperfmancedriversofthoseoutcomes.Byarticulatingtheoutcomestheganizationdesiresaswellasthedriversofthoseoutcomesseniexecutivescanchanneltheenergiestheabilitiest

7、hespecificknowledgeheldbypeoplethroughouttheganizationtowardsachievingthebusinessslongtermgoals.makeconsiderableinvestmentstodevelopenhancenewproductsservicestoconstructexpproduaionfacilitiestobuildoperatingcapabilitiest

8、oinvestinsystemsinfrastructuredistributionwksthatwillsupptglobalrelationshipstonurturedevelopcustomerrelationshipsProbablythemajityofbusinessunitsinacompanywillbeinthesustainstagewheretheystillattractinvestmentreinvestme

9、ntbutarerequiredtoearnexcellentreturnsontheirinvestedcapital.Thesebusinessesareexpectedtomaintaintheirexistingmarketshareperhapsgrowitsomewhatfromyeartoyear.Investmentprojectswillbemedirectedtorelievingbottlenecksexpingc

10、apacityenhancingcontinuousimprovementratherthanthelongpaybackgrowthoptioninvestmentsthatweremadeduringthegrowthstage.Otherbusinessunitswillhavereachedamaturephaseoftheirlifecyclewherethecompanywantstoharvesttheinvestment

11、smadeintheearliertwostages.Thesebusinessesnolongerwarrantsignificantinvestment—onlyenoughtomaintainequipmentcapabilitiesbutnottoexpbuildnewcapabilities.Anyinvestmentprojectmusthaveverydefiniteshtpaybackperiods.Themaingoa

12、listomaximizecashflowbacktothecpation.Thefinancialobjectivesfbusinessesineachofthesethreestagesarequitedifferent.Financialobjectivesinthegrowthstagewillemphasizesalesgrowthsalesinnewmarketstonewcustomerssalesfromnewprodu

13、ctsservicesmaintainingadequatespendinglevelsfproductprocessdevelopmentsystemsemployeecapabilitiesestablishmentofnewmarketingsalesdistributionchannels.Financialobjectivesinthesustainstagewillemphasizetraditionalfinancialm

14、easurementssuchasreturnoncapitalemployedoperatingincomegrossmargin.Investmentprojectsfbusinessesinthesustaincategywillbeevaluatedbystarddiscountedcashflowcapitalbudgetinganalyses.Somecompanieswillemploynewerfinancialmetr

15、icssuchaseconomicvalueaddedshareholdervalue.Thesemetricsallrepresenttheclassicfinancialobjective—earnexcellentreturnsonthecapitalprovidedtothebusiness.Thefinancialobjectivesftheharvestbusinesseswillstresscashflow.Anyinve

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