|
In business performance management, a third-generation balanced scorecard is a version of the traditional balanced scorecard, a structured report, supported by proven design methods and automated tools, that can be used by managers to keep track of the execution of activities by the staff within their control, and to monitor the consequences arising from these actions. The third-generation version was developed in the late 1990s to address design problems inherent to earlier generations It is distinguished by the components making up the balanced scorecard and the design process used to develop these components. ==Components of a third-generation balanced scorecard== A third-generation balanced scorecard has four main components: *A destination statement. This is a one or two page description of the organisation at a defined point in the future, typically three to five years away, assuming the current strategy has been successfully implemented. The descriptions of the successful future are segmented into perspectives for example ''financial & stakeholder expectations'', ''customer & external relationships'', ''processes & activities'', ''organisation & culture'' *A ''strategic linkage model''. This is a version of the traditional ‘’strategy map’’ that typically contains 12-24 ''strategic objectives'' segmented into two perspectives, activities and outcomes, analogous to the logical framework. Linkages indicate hypothesised causal relations between strategic objectives. *A set of definitions for each of the strategic objectives. *A set of definitions for each of the ''measures'' selected to monitor each of the strategic objectives, including ''targets''. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Third-generation balanced scorecard」の詳細全文を読む スポンサード リンク
|