平衡計分卡的四個構面
衡量過去努力成果
“To succeed Objectives financially, how should we appear to our shareholders?”
Measures Targets Initiatives
財務
“To satisfy our Objectives shareholders and customers, what business processes must we excel at?”
股東與顧客的外界衡量
“To achieve Objectives our vision, how should we appear to our customers?”
Measures Targets Initiatives
有關重大企業流程, 創新能力, 學習及成長的內部衡量
Measures Targets Initiatives
顧客
“To achieve our vision, Objectives how will we sustain our ability to
change and improve?”
願景 & 策略
內部流程
Measures
Targets
Initiatives
學習與成長
驅動未來績效
Source: The Balanced Scorecard Collaborative