1. 1. . . -, , 2003PDF ebook BigSun 2004
2. 2. .................................................................................. viii .................................................................................................................................. 10 1. .................... 13 ............................................................................... 14 ........................................................................ 14 - ........................................................................................ 15 .............................................................. 15 , ....................................................................... 15 ................................................................................................ 15 ....................................................................................................................... 15 .............................................................................. 16 ............................ 16 ............................................................... 17 .................................... 19 ................................................................................................................ 19 ................................... 20 , ..................................... 21 ............................. 22................................................................................................................................ 24................................................................................................................................ 25 2. .................................................................................................................... 27 .............................................................................................................. 27 ............................................................... 29 ................................................................................................. 30 .................................................................................................. 30 -................................................................... 30 ................................................................. 31 .......................................... 32 - ........................................................................................... 32 ...................................................................................... 33 ?.................................. 33 : ?....................................................... 35 .............................................................................. 36 /?...................................................................................... 38. ............................................................................................................. 38................................................................................................................................ 39 . ................................................................ 41, ....... 41 3. .............................................................................. 43 ............................ 43 ........................................................................................................... 45 ................................................ 45 ................................................... 45 .......................................................................................................... 45 ....................................................................................................... 46 .............................................................................................. 46
3. 3. ............................................................................................ 47 ......................................................... 47 ............................................................................................. 47 ........................................... 48 ............................................................................... 48 .................................................................................... 48 ........................................................................ 48 .................................................................................. 48 ................................................... 49 ........................................................................................................... 49 ........................................................................ 50 ............................................................................ 50................................................................................................................................ 51 ............................................................................................................................... 52 4. ................................................................................ 53 ............................................................................................................... 53 ........................................................................................... 55 ..................................................................................... 56 ......................................................................................... 57 ......................................................................................... 57 ......................................................................... 57 ................................................................................................... 58 ......................................................... 59 .................................................................................... 59 ...................................................................................... 60 ......................................................................................................... 61KENYON STORES: ............................ 61 ................................................................................................... 62: ....................................................................... 62 ..................................................................................................... 63ROCKWATER: ............................. 63PIONEER PETROLEUM: ............... 64, ........................................................................................................ 66................................................................................................................................ 66. ............................................ 67 ........................................................................................................................ 67...................................................................................................................................... 68................................................................................................................................................ 69 ............................................................................................................................... 70 5. - ....................................... 71 - ...................................... 73 .................................................................................................... 73 .............................................. 75 .................................................... 76 ...................................................................................................... 77 ......................................................................................... 78 - ................................................................................................................................... 79Kenyon Stores....................................................................................................................... 79 ....................................................................................................... 80 ....................................................................................... 80 ........................................................................................................ 80 .................................................................................... 81
4. 4. Metro Bank ........................................................................................................................... 82Pioneer Petroleum ................................................................................................................. 83................................................................................................................................ 84. , ...................................................................................................................................... 85 ................................................................................ 85 ................................................... 86 ........................................................................................................... 87National Motors .................................................................................................................... 87National Electric ................................................................................................................... 88 ............................................................................................................ 88................................................................................................................................ 89 6. ................................................................................................ 91 .................................................................................................... 91 .............................................................. 92 ........................................................................ 92 .............................................................................. 93 ............................................................................... 93 ...................................................... 94 .................................................................................................... 95 ................................................................... 96, .................................................................................................................................... 98 ............................................ 98 .......................................................................................... 98 ............................................... 100 .......................................................................................... 102 ........................................................................ 103................................................................................................................................. 104.............................................................................................................................. 104.............................................................................................................................. 104 7. ..................................................................................................................................................... 105 .................................................................................................................................. 105- ......................................................................................... 106 .................................................................................... 106 ..................................................................... 107Metro Bank ......................................................................................................................... 107 National Insurance ( )................................................. 110 : ?......................................................................................... 115 : ........................................................................................................................................................ 116.............................................................................................................................. 116.............................................................................................................................. 117 8. .................................................................. 118 - ............................................................... 118 ............................................................................................ 119 ............................................................... 121 : ........................... 123
5. 5. ...............................................125...............................................................................................................................131 ..............................................................................................................................131 . .........................................................132 1: .........................................................132 2: ........................................................................................................................134 3: ..........................134 4: : , .........................135 .........................................135 9. : ........................................137 .............................................139 .....................143 Skandia: ..................................................................................................................................144 ......................................................................145 ..............................................................150...............................................................................................................................152 ..............................................................................................................................152 10. , , .............153 ............................................................................153 ................................................................156 ...........................................................................157 , .........158 , .............................................................................................................159 - ........171 ...............................................172...............................................................................................................................173 ..............................................................................................................................173 11. .....174 .........................................................................................174 .............175 .......................................................177 ....................................................................................177 ....................................................................................................177 / ..........................................................................180 ..........................................................................................................180 ..............................................................................................................180 ..................................................................................181 ...................................................................................182 .........................................................................................182 ..............................................................................182 ...............................186...............................................................................................................................187 ..............................................................................................................................188 12. , ...........................................................189 .............................................191 : ......................................................191 .........................................195
6. 6. ........................................... 195 ......................... 197 , ......... 197 ................................................................... 197: , ............................................................ 198 ....................................................................................................... 198 ............................................................................................... 198 , .............................................................. 199 .................................................................................. 199 ...................................................... 200: ............................... 203.............................................................................................................................. 204. .......... 205 ...... 205 ................................................ 205 ............................................................................................ 206 ........................................................................... 206 ..................................................................................................... 207 ......................................................................................................................................... 207 .................... 208 .................................................................................. 208 1. ........................... 208 2. - ............ 209 ................................................... 209 3. ......................................................... 209 4. ................................................................................ 210 5. -: ............................................ 210 ................................................................................... 211 6. ................................................................................... 211 ............................................................... 211 7. -: ............................................. 212 .............................................................................................. 212 8. ...................................................................... 212 9. -: ............................................. 212 10. .................................................................. 212 ................................................................................................ 212.............................................................................................................................. 214.............................................................................................................................. 214
7. 7. ! , , . 10 BalancedScorecard 6 Balanced Scorecard HarvardBusiness School Press, , , - . Balanced Scorecard . . , , : , -, . , , , , - . BSC . , - . , ! IBS
8. 8. , . , 10 , , BalancedScorecard . - . - , Balanced Score-card. ? - , (corporate performance meas-urement), XX ? , . , -. . , Balanced Scorecard , ., , , 10 . , , -, . , - -, , - . , , , . , , , - . Ton- - , . , , , . , , . --, . -, - BSC - , , . -, , . . . - , - . , BSC - -
9. 9. , . - , , , . -. , , BSC, . , , . : ? , , - . , , , ? , , , - . - - , , - , . , . , -, BSC, , . , . , - , . - , BSC , , , . ! IBS
10. 10. 1990 , (Nolan Nor-ton Institute), KPMG* , - . , . , , -, . , . , , , . 1 - , 1990 , . -. Analog Devices2 . - - , , . - , - Analog Devices, - . - , -, , , - . , (), : ,, , . , , - , , - . - , . 1990 - . The Balanced Scorecard Measures ThatDrive Performance, Harvard Business Review (1992, January/February). . . -, Rockwater, , - FMC Corporation, , - , , . - , - , - . - . , , , , * Kleiveld Peat Marwick Goerdeler . . .
11. 11. 11 . , , , , , . , - Harvard Business Review Putting the Balanced Scorecard to Work (1993). 1993 Renaissance Solutions, Inc.(RSI), . - . Renaissance Gemini Consulting , , 2025 - , . - , , - : , - , . , , , , , . - Brown & Root EnergyServices ( Rockwater), Metro Bank, National Insurance, Ken-yon Stores Pioneer Petroleum ( ). - . Using The Balanced Scorecard as a Strategic Management Sys-tem, Harvard Business Review (1996, January/February). , , . , . . , , , , . , Balanced Score-card: The Sequel ( : -). , - . FMC ( ), Rockwater ( ) Analog Devices ( , ). - Metro Bank, National, Kenyon Stores, Pioneer Petroleum , . . RSI -, , , - , Massachusetts Spe-cial Olympics. RSI 11, . - Gemini Consulting. . , HarvardBusiness School Press, - . , , . , - , .
12. 12. 12 , , , , , , . , , - . Renaissance Solution , , . . . . . , , 1996 . :1Advanced Micro Devices, American Standard, Apple Computer, Bell South, CIGNA, Conner Peripherals, Cray Research,DuPont, Electronic DataSystems, General Electric, Hewlett-Packard Shell Canada.2R. S. Kaplan. Analog Devices: The Half-Life Metric // Harvard Business School Case#9-190-061, 1990.
13. 13. 1. - , - - . - : - ? . - , , . - , , . , , ? - , . - ! - , ! , , - ., . - , , , - . , , - . - - . . , , . - , , -, . ()* , . , . - , , , - . - , . - : , -, -, . , - .* balanced scorecard: - , , , , , , (!) . . .
14. 14. 14 1 . - . (18501975) , 1. , - , , , - . 2 , General Motors, DuPont, Matsushita GeneralElectric, . , , , (return-on-capital-employed, ROCE), -, , , (internalcapital) , . , XX, , -. , - ( ) - . - , . , , - , , - . . , - . - , . 20 , - - - . , . , 3. : , - , , - ; , ; - ; - , , - ; , . () - .
15. 15. 15 - - , (), (), - . - , , . -, 4, , -, , , -, . - , - , , -, , , - . ( - ) - , , . , . : , . -: , , , , , . , , , -5 . -, . , - . , , - . . - 6. , - , , -, -, -. , .
16. 16. 16 1 -. (, ), , , , , - . , . - , , - . . XX - , , , . , , , , -. , , , , . Ford, - , . , , , , , 7. , . - , . , : ; (just-in-time, JIT); ; / ; ; ; ; (, ). , , , . , . , , : -, , , . - . , . - . . , - . -, . - , , , . , -