邁阿密大學的平衡計分卡培訓(ppt 68頁)(英文)

Balanced Scorecard Refocuses Management
Financial perspective
Customer perspective
Internal perspective
Learning and Growth perspective
The Balanced ScorecardDeveloped in 1992 by
Robert Kaplan and
David Norton
Kaplan and Norton’s Premise
“…exclusive reliance on financial
measures in a management system
was causing organizations to do
the wrong things.”

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