期刊名称：International Journal of Computer Science and Management Studies
电子版ISSN：2231-5268
出版年度：2013
卷号：13
期号：6
出版社：Imperial Foundation
摘要：The balanced scorecard is a management tool designed for organizational development that provides a concise picture of the overall organization in four quadrants: financial goals, customer perspective, internal processes and learning and innovation. All metrics should link back to key success factors and represent a balance among all stakeholders. Because a balanced scorecard initiates a change process, many stumbling blocks can occur in implementation without strong leadership and top-down support. Experts suggest that organizations focus first upon results-based measures and then evolve into a "change-ready" culture. Identification of drivers and cause and effect relationships is essential to link short and long-term goals. Ongoing efforts to examine and re-examine strategies in an "if-then" format will help align strategies. The most successful programs have involved use of carefully planned scorecards for projects or units of manageable size and scope. Scorecards should be well understood by all employees and backed by strong leaders. Organizations must develop the scorecard to fit their needs. Major challenges occur when developing measures, simplifying the process, handling resistance to change, building in flexibility, communicating organizational weaknesses, gathering data, adapting technology to the process and benchmarking. Considerable time and expense is customarily invested to maintain top management support, keep the scorecard current, train staff and to maintain a positive organizational culture by aligning HR into Business strategy. Organizations that have not involved employees have not achieved desired results
