?????(BSC) ?????? Principles and Applications of Balanced Scorecard

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?????(BSC)??????Principles and Applications
of Balanced Scorecard

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• 2006-3-17

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• Balanced Scorecard
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• ????? Robert S. Kaplan David P. Norton???????
  ?????????????????,1999??
• ARC ??????????????? ??, Robert S. Kaplan David
  P. Norton???????? ????????????????????,2001??

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• (??Kaplan R. and D. Norton, The
  Strategy-Focused Organization, Harvard Business
  School Press, Boston, Massachusetts, USA, 2000,
  p.96.)

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???????????? ??????Charlotte???????,??21????
Charlotte??????????
(?? Kaplan , R. and D. Norton , The Strategy
Focused Organization , Harvard Business School
Press, Boston ,Massachusetts, Nov 2000, p.179. )
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• KPIKey Performance Indicators
• CSFCritical Success Factors

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• (Activity-Based Costing, ABC)
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• ??JIT ????????????? (Manufacturing Cycle
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• Devaraj Kohli(2000)???????????
• Chu et al.(2002)??????
• Li et al. (2002)??????????????

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?90??91?????????????????
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2.???????
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• Montefiore ??
• Duke Children??
• Mayo??

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Montefiore ??
Montefiore ????????
(?? Kaplan , R. and D. Norton , The Strategy
Focused Organization , Harvard Business School
Press, Boston ,Massachusetts, Nov 2000, p.158. )
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Duke Children????????
(?? Kaplan , R. and D. Norton , The Strategy
Focused Organization , Harvard Business School
Press, Boston ,Massachusetts, Nov 2000, p.155. )
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Duke Children??
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???? ???? ??????? ???? ??????? -50m 14,889 10m 11,146 -25
???? ????? ??? ????????? ????????? ????? ??? ????????? ????????? 4.3 4.3 50 47 4.7 4.7 60 94 11 11 20 100
?????? ???? ???? ???? ???? ???? ???? ???? ???? 8 ? 11 11 6 ? 4 7 -25 -63 -36
Duke Children??????????????????
(?? Kaplan , R. and D. Norton , The Strategy
Focused Organization, Harvard
Business School Press, Boston , Massachusetts,
Nov 2000, p.21. )
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Mayo?????????????????
?? ???????????????(???,??,??????)???????,???????
???? ????????????
?????? ???????????????????????????????????????????
Curtright J. Stolp-Smith S. Edell E.,
Strategic performance management Development of
a performance measurement system at the Mayo
Clinic, Journal of Healthcare Management,
Jan/Feb 2000, pp64.
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Mayo??????????
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????? ??????? ???? ???? ?????????? ???? ?????? ???? 1.?????? 2. .?????? 1.?????????????? 2. ??????????????? ????????? 1.???????????? 2.??????????? 3.??????? 1.???????????? 2.??????? Mayo?????? ????????? ??????????????????
Curtright J. Stolp-Smith S. Edell E.,
Strategic performance management Development of
a performance measurement system at the Mayo
Clinic, Journal of Healthcare Management,
Jan/Feb 2000, pp65.
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SBU

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??????????? (SBU)

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• 1.????????????,????????
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• a.??BSC??????
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• e.??????????
• f.?????????

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• a.??BSC
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??BSC?????

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• 4.??????

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????(????????????) ?????!
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??

• BSC ? QCC ?????
• BSC ? TQM ?????
• BSC ?????,??????
• ????SBU?????,??????????

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• The Balanced Scorecard
• Translating Strategies into Actions