The development of the Balanced Scorecard.Can be broken down into three distinct generations.(Cobbold, and Lawrie 2002). The 1st generation.Balanced Scorecard was initially described as a.Simple one with four perspectives In, this generation.Kaplan and Norton primarily focused on the selection.Of a limited number of measures in each perspective.(Kaplan, and Norton 1992). The concept of strategic.Objectives and causality was highlighted in the 2nd.Generation Balanced Scorecard In, this generation.The Balanced Scorecard was described as an.Element of a strategic management system (Kaplan.And, Norton 1996). The concept of the because strategy.The map was also introduced in this generation (Kaplan.And, Norton 2001). The concept of the destination.Statement was introduced in the 3rd generation.Balanced Scorecard. The destination statement.Describes the consequences of implementing the.Strategic objectives at a particular future date.(Cobbold, and Lawrie 2002). It assists in the process.Of selecting strategic objectives the design, of.Causality between those objectives and the, setting.Of the targets.
การแปล กรุณารอสักครู่..