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The Balanced Scorecard (BSC) is a strategy performance management tool - a semi-standard structured report, supported by design methods and automation 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.〔(【引用サイトリンク】url=http://2gc.eu/resource_centre/surveys )〕 The critical characteristics that define a balanced scorecard are: * its focus on the strategic agenda of the organization concerned * the selection of a small number of data items to monitor * a mix of financial and non-financial data items. == Use == Balanced scorecard is an example of a closed-loop controller or cybernetic control applied to the management of the implementation of a strategy. Closed-loop or cybernetic control is where actual performance is measured, the measured value is compared to an expected value and based on the difference between the two corrective interventions are made as required. Such control requires three things to be effective - a choice of data to measure, the setting of an expected value for the data, and the ability to make a corrective intervention.〔 Within the strategy management context, all three of these characteristic closed-loop control elements need to be derived from the organisation's strategy and also need to reflect the ability of the observer to both monitor performance and subsequently intervene - both of which may be constrained. Initially, Balanced Scorecard emerged as a performance management system, over a period of time it has come to be known as a strategy management system, with its ultimate aim being the achievement of long term financial performance. Balanced scorecard is seen as a strategic management system enabling business leaders to meet the challenge of strategy execution. Two of the ideas that underpin modern balanced scorecard designs concern facilitating the creation of such a control - through making it easier to select which data to observe, and ensuring that the choice of data is consistent with the ability of the observer to intervene. 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「balanced scorecard」の詳細全文を読む スポンサード リンク
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