FIGURE 3. MOBIL USES REVERSE ENGINEERING OF A STRATEGY MAP AS A STRATEGY DIAGNOSTIC

1. FIGURE 3. MOBIL USES REVERSE ENGINEERING OF A STRATEGY MAP AS A STRATEGY DIAGNOSTIC MOBIL使用反向工程，作為一項策略診斷的策略地圖

2. The Template (Strategy Map: Partial) Revenue Growth Strategy Improve quality of our revenue by understanding customer needs and differentiating ourselves accordingly Financial Revenue Growth Volume Growth Net Margin Customer Win-Win Dealer Relations Volume Growth

3. 策略地圖範例 營收成長策略 瞭解顧客需求，發展新差異化的競爭力，改善營收結構 財務結構 營收成長 銷售量成長 淨毛利 顧客構面 雙贏的 經銷商關係 優越的 購買經驗

4. Internal Best in Class Franchise Team Non Gasoline Products & Services On Spec On Time Learning Tools Climate Competency Personal Growth Functional Excellence Process Improvement

5. 內部流程構面 業界最佳經銷商團隊 非汽油的 產品與服務 符合規格 如期交貨 學習與成長構面 工具 組織氣候 員工能力 個人成長 功能優勢 流程改善

6. SBU A: “Did we eliminate the dealer?” Financial Revenue Growth Volume Growth Net Margin Customer Delight the Consumer

7. SBU A: “我們跳過經銷商?” 財務結構 營收成長 銷售量成長 淨毛利 顧客構面 優越的 購買經驗

8. Internal Non Gasoline Products & Services On Spec On Time Learning Tools Climate Competency Personal Growth Functional Excellence Process Improvement

9. 內部流程構面 非汽油的 產品與服務 符合規格 如期交貨 學習與成長構面 工具 組織氣候 員工能力 個人成長 功能優勢 流程改善

10. SBU B: “Have we achieved perfection?” Financial Revenue Growth Volume Growth Net Margin Customer Win-Win Dealer Relations Delight the Consumer

11. SBU B: “我們得到了完美?” 財務結構 營收成長 銷售量成長 淨毛利 顧客構面 雙贏的 經銷商關係 優越的 購買經驗

12. Internal Best in Class Franchise Team Non Gasoline Products & Services Learning Tools Climate Competency Personal Growth Functional Excellence Process Improvement

13. 內部流程構面 業界最佳的 經銷商團隊 非汽油的 產品與服務 學習與成長構面 工具 員工能力 組織氣候 個人成長 功能優勢 流程改善

14. Again, had this unit already achieved six sigma quality levels so quality was no longer a strategic priority? Mobil’s executive team used its divisional strategy map to identify and remedy gaps in the strategies being implemented at lower levels of the organization. 同樣，這個單位已經達到了六個標準差品質水準，所以品質不再是一個優先策略事項嗎？Mobil公司的管理團隊，使用的部門策略地圖以辨識和作出補救缺口在策略實施比較低階的組織。

15. Stakeholder And Key Performance Indicator Sorecards 公司股東和關鍵績效計分卡

16. Many organizations claim to have a Balanced Scorecard because they use a mixture of financial and nonfinancial measures. Such measurement systems are certainly more “balanced” than ones that use financial measures alone. Yet, the assumptions and philosophies underlying these scorecards are quite different from those underlying the strategy scorecards and maps are described above. We observe two other scorecards types frequently used in practice: the stakeholder scorecard and the key performance indicator scorecard. 許多組織聲稱其具有平衡計分卡，因為其使用的混合金融和非金融的措施。這種測量系統肯定比單獨使用財政措施更加〝平衡〞。然而，這些記分卡的假設和理念相關的記分卡和策略地圖，上述的有很大的不同。觀察到兩個記分卡，在實際上經常使用的類型：利害關係人計分卡和關鍵績效指標記分卡。

17. Stakeholder Scorecards. The stakeholder scorecard identifies the major constituents of the organization-shareholders, customers, and employees-and the community. The scorecard defines the organization’s goals for these different constituents, or stakeholders, and develops an appropriate scorecard of measures and targets for them (Atkinson and Waterhouse 1997). For example, Sears built its initial scorecard around three themes: 利害關係人計分卡。利害關係人計分卡主要由全組織股東、客戶、員工和社會所組成。計分卡由這些組成項目定義該組織或股東的目標，並制定適當的記分卡（Atkinson和Waterhouse，1997）的措施和目標。例如，西爾斯初步建立了自己的計分卡圍繞著三個主題：

18. 〝a compelling place to shop〞 〝 a compelling place to work 〞 〝 a compelling place to invest 〞 〝一個引人注目的地方購物〞 〝一個引人注目的地方工作〞 〝一個引人注目的地方投資〞

19. Citicorp used a similar structure for its initial scorecard-“a good place to word, to bank, and to invest.” AT&T developed an elaborate internal measurement system based on financial vaue-added, customer value-added, and people value-added. 花旗集團採用了類似的結構賦予最初計分卡一個好詮釋。〝好的指令對銀行和投資是使命〞。 AT＆T開發了一套根據金融增值，客戶價值增值，人口增值的內部計量系統。

20. All these companies built their measurements around their three dominant constituents-customers, shareholders, and employees-emphasizing satisfaction measures for customers ad employees to ensure that these constituents felt well served by the company. In this sense, they were apparently balanced. 所有這些公司都建立了自己的測量標準，圍繞這三個主要成分 - 客戶、股東、員工，強調滿意度的措施是客戶提供給員工，以確保這些人認為該公司服務很好。在這個意義上說，他們顯然是平衡的。

21. Comparing these scorecards to the strategy map template in Figure 2 we can easily detect what is missing from such scorecards: no objectives or measures for how these balanced goals are to be achieved, how employees, customers, and shareholders will be satisfied. Thus, a strategy of an organization and, therefore, is not an adequate foundation on which to build a management system. 比較這些記分卡的策略地圖，在圖2中，可以很容易地檢測到缺少的記分卡： 如何實現這些平衡的目標，如何將員工、客戶、股東滿意沒有目標或措施。因此，一個組織策略，並非有足夠的基礎，建立一個管理系統。

22. Missing from the stakeholder card are the drivers to achieve the goals. Such drivers include an explicit value proposition such as innovation that generates new products and services or enhanced customer management processes, the deployment of technology, and the specific skills and competencies of employees required to implement the strategy. 利害關係人計分卡缺少的是達到目標的驅動因子。這樣的執行程序中有明確的價值主張，如產品和服務上的創新、加強客戶管理流程、技術的部門和具體的實施策略所需要的員工的技能和能力。

23. In a well-constructed strategy scorecard, the value proposition in the customer perspective, all the processes in the internal perspective, and the learning and growth perspective components of the scorecard define the “how” that is as fundamental to strategy as the outcomes that the strategy is expected to achieve. 建構良好的策略記分卡的價值主張、從顧客的角度、所有的過程從內部的角度觀察，學習與成長角度的計分卡組件定義〝如何〞為根本，有助於實現此策略。

24. Stakeholder scorecards are often a first step on the road to a strategy scorecard. But as organizations begin to work with stakeholder cards, they inevitably confront the question of “how.” This leads to the next level of strategic thinking and scorecard design. Both Sears and Citicorp quickly moved beyond their stakeholder scorecards, developing an insightful set of internal process objectives to complete the description of their strategy and, ultimately, achieving a strategy Balanced Scorecard. 利害關係人計分卡經常是邁向策略計分卡的第一步。但是，當利害關係人計分卡組織開始執行，他們不可避免面對的問題是〝如何〞。這將引導出一個新水平的策略思想和計分卡的設計。西爾斯和花旗集團都很快超越了利害關係人計分卡，發展一個精闢的內部流程目標，以完成其的策略描述，並最終實現策略平衡計分卡。

25. Key Performance Indicator Scorecards. Key Performance Indicator(KPI) scorecards are also common. The total quality management approach and variants such as the Malcolm Baldrige and European Foundation for Quality Management (EFQM) awards generate many measures to monitor internal processes. When migrating to a “Balanced Scorecard,” organizations often build on the base already established by classifying their existing measurements into the four BSC categories. 關鍵績效指標計分卡。關鍵績效指標（KPI）記分卡也很常見。全面品質管理的方法和差異數，如馬爾科姆·鮑德里奇和歐洲基金會（EFQM）品質管理獎項，產生了許多措施來監控內部流程。當引進到一個〝平衡計分卡〞，企業往往建立在已經建立為四類BSC現有的測量基礎上。

26. KPI scorecards also emerge when the organization’s information technology group, which likes to put the company database at the heart of any change program, triggers the scorecard design. Consulting organizations that sell and install large systems, especially so-called executive information systems, also offer KPI scorecards. KPI記分卡也出現，當組織的資訊技術，習慣於把公司的數據庫，改變程序的核心，引起記分卡的設計。諮詢組織銷售與安裝大型系統，特別是行政資訊系統，還提供了KPI計分卡。

27. As a simple example of a KPI scorecard, a financial service organization articulated the 4Ps for its “balanced scorecard:” 以KPI計分卡作為一個簡單的例子，金融服務機構的4P闡述其“平衡計分卡： Profits Portfolio(size of loan volume) Process(percent processes ISO certified) People(meeting diversity goals in hiring) 利潤 投資組合（貸款量的規模） 程序（經ISO認證合格的比例） 人員（能滿足多樣性的僱用目標）

28. Although this scorecard is more balanced than one using financial measure alone, comparing the 4P measures to a strategy map like that in Figure 2 reveals the major gaps in the measurement set. The company has no customer measures and only a single intimal-process measure, which focuses on an initiative not an outcome. 雖然這記分卡比單獨使用財務指標和4P措施，更加平衡的策略地圖，像圖2顯示在測量設定的主要差距。該公司沒有顧客的措施，只有一個單一的內部進程測度，專注於一項決策，而不是一個結果。

29. This KPI scorecard has no role for information technology (strange for a financial service organization), no linkages from the internal measure(ISO process certification) to a customer-value proposition or to a customer outcome, and no linkage from the learning and growth measure (diverse work force) to improving an internal process, a customer outcome, or a financial outcome. 此KPI記分卡沒有資訊科技的作用（健全的金融服務機構），從內部措施沒有聯繫（ISO流程認證）從學習和成長的措施，客戶的價值主張或客戶的結果，並沒有聯繫（多元化的勞動力）改善內部流程，顧客的結果，或財務結果。

30. KPI scorecards are most helpful for departments and teams when a strategic program already exists at a higher level. In this way, the diverse indicators enable individuals and teams to define what they must do well to contribute to higher-level goals. Unless, however, the link so strategy is clearly established, the KPI scorecard will lead to local but not global or strategic improvements. KPI記分卡是最能幫助部門和團隊，當一項策略計劃，它已經存在於一個較高水平。這種方式，各種指標，使個人和團隊來定義他們必須做什麼有助於更高層次的目標。除非KPI計分卡是導致局部的而不是全部政策的改進，然而這樣的連接策略的顯然是成立的。

31. Balanced Scorecards should not just be collections of financial and nonfinancial measures, organized into three to five perspectives. The best Balanced Scorecards reflect the strategy of the organization. A good test is whether you can understand the strategy by looking only at the scorecard and its strategy map. Many organizations fail this test, especially those that create stakeholder scorecards or key performance indicator scorecards. 平衡計分卡不應該只是集合財務和非財務措施，而是整理成三至五個方面。最好的平衡計分卡反映了該組織的策略。一個好的測試是，是否可以透過記分卡與策略地圖來瞭解策略。許多組織並沒有這個測試，尤其是那些創造計分卡或關鍵績效指標計分卡的利害關係人。

32. Strategy scorecards along with their graphical representations on strategy maps provide a logical and comprehensive way to describe strategy. They communicate clearly the organization’s desired outcomes and its hypotheses about how these outcomes can be achieved. 策略記分卡沿著與其的圖形表示在策略地圖提供了一個合乎邏輯和全面的方式來描述策略。清楚地瞭解本組織的預期結果和其假設這些成果可以實現。

33. For example, if we improve on-tome dlivery, then customer satisfaction will improve; if customer satisfaction improves, then customer will purchase more. The scorecards enable all organizational units and employees to understand the strategy and identify how they can contribute by becoming aligned to the strategy. 例如，如果我們改進如期交貨，客戶滿意度將提高；如果提高了客戶滿意度，然後客戶將購買更多。計分卡讓所有組織單位和員工能夠瞭解策略，並確定他們有助於如何才能與策略一致。

34. Applying The BSC To Nonprofits And Government Organizations 應用平衡計分卡的非營利組織和政府機構

35. During the past five years, the Balanced Scorecard has also been applied by nonprofit and government organizations (NPGOs). One of the barriers to applying the scorecard to these sectors is the considerable difficulty NPGOs have in clearly defining their strategy. We reviewed “strategy” documents of more than 50 pages. 在過去的5年中，平衡計分卡也應用於非營利與政府機構(NPGOs)。這些行業應用計分卡相當困難的障礙是NPGOs有明確界定的策略。我們回顧了超過50頁〝策略〞的文件。

36. Most of the documents, once the mission and vision are articulated, consist of lists of programs and initiatives, not the outcomes the organization is trying to achieve. These organization must understand Porter's (1996, p. 77) admonition that strategy is not only what the organization intends to do, but also what it decides not to do, a message that is particularly relevant for the NPGOs. 一旦使命和遠見是連接的，大部份的文件內容僅包含計劃和措施，而不是組織試圖實現的結果。這些組織必須了解Porter‘s(1996, p.77)告誡策略不僅是該組織想要做什麼，而且也包括決定不做什麼，特別相關的NPGOs的訊息。

37. Most of the initial scorecards of NPGOs feature an operational excellence strategy. The organizations take their current mission as a given and try to do their work more efficiently - at lower cost, with fewer defects, and faster. Often the project builds off of a recently introduced quality initiative that emphasizes process improvements. It is unusual to find nonprofit organizations focusing on a strategy that can be thought of as product leadership or customer intimacy. As a consequence, their scorecards tend to be closer to the KPI scorecards than true strategy scorecards. 大多數開始的計分卡的NPGOs以經營卓越策略為特色。該組織採取他們目前的任務作為一個特定並嘗試以更有效率地做他們的工作-以較低的成本，較少的缺陷和更快速。通常計劃建立在新近被引進的措施，強調過程的改進。這是獨特的發現非營利性組織專注於策略可以被當作是產品的領導或顧客的親密關係。因此，他們的計分卡傾向於KPI計分卡比策略計分卡更為封閉。

38. The City of Charlotte, North Carolina, however, followed a customer-based strategy by selecting an interrelated set of strategic themes to create distinct value for its citizens (Kaplan 1998). United Way of Southeastern New England also articulated a customer (donor) intimacy strategy (Kaplan and Kaplan 1996). Other nonprofits-the May Institute and New Profit Inc.- selected a clear product-leadership position (Daplan and Elias 1999). 美國北卡羅來納州的夏洛特市，然而，隨之而來的是以客戶為基礎的策略藉由選擇有互相關聯的策略主題，為公民創造獨特的價值(Kaplan 1998)。United Way of Southeastern New England(新英格蘭東南部的聯合之路)也明確表達了客戶親密策略(Kaplan and Kaplan 1996)。其他非營利組織- the May Institute and New Profit Inc.(五月學會和新利股份有限公司)-選擇一個明確的產品領導地位(Daplan and Elias 1999)。

39. The May Institute uses partnerships with universities and researchers to deliver the best behavioral and rehabilitation care delivery. New Profit Inc. introduces a new selection, monitoring, and governing process unique among nonprofit organizations. Montefiore Hospital uses a combination of product leadership in its centers of excellence, and excellent customer relationships-through its new patient-oriented care centers-to build market share in its local area (Kaplan 2001). May Institute(五月學會)所使用的夥伴關係與大學和研究人員提供最好的行為和康復保健服務。New Profit Inc.(新利股份有限公司)推出新的選擇，監控和管理的過程中唯一的非營利組織。Montefiore Hospital(蒙蒂菲奧里醫院)使用結合其中心卓越的產品領導地位，和傑出的顧客關係-透過新的以患者為導向的護理中心-以建立當地的市場佔有率(Kaplan 2001)。

40. These examples demonstrate that NPGOs can be strategic and build competitive advantage in ways other than pure operational excellence. But it takes vision and leadership to move from continuous improvement processes to thinking strategically about which processes and activities are most important for fulfilling the organization’s mission. 這些例子顯示了NPGOs 可以是策略和建立競爭優勢的方式比其他單純的經營方式卓越。但它需要遠見和領導能力，促使以持續改進過程的思考策略，關於過程和活動是最重要的能實現組織的使命。

41. Modifying the Architecture of Balanced Scorecard. Most NPGOs had difficulty with the original architecture of the Balanced Scorecard that placed the financial perspective at the top of the hierarchy. Given that achieving financial success is not the primary objective for most of these organizations, many rearrange the scorecard to place customers or constituents at the top of the hierarchy. 修改平衡計分卡的結構。大多有困難的NPGOs與原先從財務觀點來看的平衡計分卡結構是在高階的等級。要完成財務上的成功並不是這些組織的主要目的，而是許多計分卡將客戶或委託人重新排列放置於高階等級。

42. In a private-sector transaction, the customer plays two distinct roles-paying for the service and receiving the service-that are so complementary that most people don’t even think about them separately. But in a nonprofit organization, donors provide the financial resources-they pay for the service-while another froup, the constituents, receives the serice. 在私立的部門交易中，顧客扮演著兩種不同的角色－支付服務和接受服務－很多人不認為其是個別地而是互補的。但是在非營利的組織，捐贈者提供財務資源－他們支付服務－而另一組，委託人接受其服務。

43. Who is the customer-the one paying or the one receiving? Rather than have to make such a Solomonic decision, organizations place both the donor perspective and the recipient perspective, in parallel, at the top of their Balanced Scorecards. They develop objectives for both donors and recipients, and then idenrify the internal processes that deliver desired value propositions for both groups of “customers.” 誰是顧客呢－是支付服務的或是接受服務的?而不是要做出這樣Solomonic的決定，組織將從捐贈者的觀點和受領者的觀點，在相同的觀點上，高階等級的平衡計分卡。他們發展捐贈者和受領者的目標，然後確定的內部流程所提供需要價值主張這兩個群組的〝顧客〞。

44. In fact, nonprofit and government agencies should consider placing an over-arching objective at the top of their scorecard that represents their long-term objective such as a reduction in poverty or illiteracy, or improvements in the environment. Then the objectives within the scorecard can be oriented toward improving such a high-level objective. High-level financial measures provide private sector companies with an accountability measure to their owners, the shareholders. 事實上，非營利組織和政府機構應該考慮將一個總體的目標放在他們高階的計分卡中以代表他們的長期目標像是減少貧窮或文盲，或改善環境。然後目標範圍內的計分卡可以朝向改善這樣高層次的目標。高層次的財務措施提供私人公司的負責人、股東讓他們有一個負責任的措施。

45. For a nonprofit or government agency, however, thefinancial measures are not the relevant indicators of whether the agency is delivering on its mission. The agency’s mission should be featured and measured at the highest level of its scorecard. Placing an over-arching objective on the BSC for a nonprofit or government agency communicates clearly the long-term mission of the orgznization as portrayed in Figure 4. 然而，對於一個非營利機構或政府機構來說，財務措施不是該機構是否正在實現其使命的相關指標。該機構的使命應該在計分卡中最高等級的特色和衡量。在BSC的非營利組織或政府機構發出一個總體目標來連結組織明確的長期任務，描繪在圖4。

46. FIGURE4. ADAPTING THE BALANCED SCORECARD FRAMEWORD TO NONPROFIT ORGANIZATIONS 圖4 調整非營利組織平衡計分卡架構

47. FIGURE4. ADAPTING THE BALANCED SCORECARD FRAMEWORD TO NONPROFIT ORGANIZATIONS The Mission “If we succeed, how will we look to our financal donors?” “To achieve our vision, how must we look to our customers?” “To satisfy our customers, financial donors, and mission, at what business processes must we excel?” “To achieve our vision, how must our people learn, communicate, and work together?” The mission, rather than the financial/shareholder objectives, drives the organizations’s strategy.

48. 圖4 調整非營利組織平衡計分卡架構 使命 “為了成功地獲取資金，應如何面對我們的股東？” “為了達成願景應如何面對的顧客？” “為了滿足股東與顧客，必須採取什麼樣的企業程序？” “為了達成願景應如何持續地改變及進步？” 使命不是金融/股東的目標，而是帶動組織的策略。

49. Even the financial and customer objectives, however, may need to be re-examined for governmental organization. Take the case of regulatory and enforcement agencies that monitor and punish violations of environmental, safety, and healt regulations. These agencies, which detect transgressions, and fine or arrest those who violate the laws and regulations, cannot look to their “immediate customer” for satisfaction and loyalty measures. 即使是財務和顧客的目標，然而，政府機構可能需要重新審查。在這情況下，管理機關和執法機關的監督和懲罰違反環境、安全和健康規定。這些機構發現違法行為，和罰款或逮捕那些違反法律和規定，不能指望〝目標顧客〞的滿意度和忠誠度的措施。

50. Clearly not; the true “customers” for such organizations are the citizens at large who benefit from effective but not harsh or idiosyncratic enforcement of laws and regulations. Figure 5 shows a modified frameword in which a government agency has three high-level perspectives: 顯然不是；真正的〝顧客〞最大有效的受益者是這些組織裡的公民，但並不是惡劣或特殊的強制法律和規定。圖5顯示了修改後的框架的政府機構中有三個高層次的觀點：