2.2
Transforming the Balanced Scorecard from Performance
Measurement to Strategic Management : Part 1
從績效評估轉換平衡計分卡的策略管理
第一部分
Several years ago we introduced the Balanced
Scorecard (Kaplan and Norton 1992). We began with the
premise that an exclusive reliance on financial measures in
a management system is insufficient.
幾年前，我們推出平衡記分卡（Kaplan和Norton，1992） 一
開始，我們完全的依賴管理系統中的財務措施是不夠的。
Financial measures are lag indicators that report on the
outcomes from past actions. Exclusive reliance on financial
indicators could promote behavior that sacrifices long-term
value creation for short-term performance
財務措施是延遲指標，是報告從過去的行為所得之成果。
完全依賴財務指標會造成犧牲短期業績的長期價值創造行為。
(Porter 1992; AICPA 1994)
The Balanced Scorecard approach retains
measures of financial performance - the lagging
outcome indicators - but supplements these with
measures on the drivers , the lead indicators , of
re financial performance.
平衡計分卡此方法是種衡量，財務績效落後指標，但補充這些衡量的意見使用者，
為主要指標，是對未來的財務績效。
The Balanced Scoredcad Emerges
平衡計分卡的出現
The limitations of managing solely with
financial measures , however , have been known
for decades. What is different now? Why has the
Balanced Scorecard concept been so widely
adopted by manufacturing and service companies ,
nonprofit organizations , and government entities
around the world since its introduction in 1992?
然而，管理財務措施局限性，已經知道
幾十年。現在有什麼不同？為什麼平衡計分
卡的概念自1992年推出以來在世界各地被廣
泛採用，在製造業和服務業公司，非營利組
織和政府機構？
First , previous systems that incorporated
nonfinancial measurements used ad hoc
collections of such measures , more like
checklists of measures for managers to keep
track of and improve than a comprehensive
system of linked measurements.
然而，首先，以前的系統，納入非金融
的測量，使用特設集合的措施，類似經理人
核對清單的措施，一個完整的連結測量系統
措施，更保持跟蹤和改善。
The Balanced Scorecard emphasizes the linkage of
measurement to strategy ( Kaplan and Norton 1993) and
the cause-and-effect linkages that describe the
hypotheses of the strategy ( Kaplan and Norton 1996b).
The tighter connection between the measurement system
and strategy elevates the role for nonfinancial measures
from an operational checklist to a comprehensive system
for strategy implementation (Kaplan and Norton 1996a ).
平 衡 計 分 卡 強 調 聯 動 策 略 測 量 （ Kaplan 和
Norton，1993年），原因和結果之間的聯繫，描
述了假設的策略（Kaplan和Norton1996年）。測
量系統和策略之間的緊密連接，提升非財務措施
的作用，從操作的核對清單到全面系統的策略執
行（Kaplan和Norton1996年）。
Second, the Balanced Scorecard reflects the
changing nature of technology and competitive
advantage in the latter decades of the 20th century.
In the industrial-age competition of the 19th and
much of the 20th centuries, companies achieved
competitive advantage from their investment in and
management of tangible assets such as inventory,
property, plant, and equipment (Chandler 1990).
第二，平衡計分卡在20世紀後幾十年的技術
和競爭優勢反映了不斷變化的性質。在19世紀和
20世紀大部分工業時代的競爭，企業取得競爭優
勢，從他們的投資及管理等有形資產，例如，存
貨、物業、廠房及設備(Chandler 1990)。
In an economy dominated by tangible
assets, financial measurements were adequate
to record investments on companies' balance
sheets. Income statements could also capture
the expenses associated with the use of these
tangible assets to produce revenues and
profits.
在以有形資產為主的經濟，財務測量適
當的記錄投資公司的資產負債表上。收入報
表，還可以捕獲使用這些有形資產，產生的
收入和利潤相關的費用。
But by the end of the 20th century,
intangible assets became the major source
for competitive advantage. In 1982, tangible
book values represented 62% of industrial
organizations' market values; ten years later,
the ratio had plummeted to 38% ( Blair
1995).
但到了20世紀的結束，無形資產成為
競爭優勢的主要來源。1982年，產業組織
的市場價值，有形資產帳面價值62％，10
年後，這個比例下跌至38％( Blair 1995)。
By the end of the 20th century, the book value
of tangible assets accounted for less than 20% of
companies' market values (Webber 2000, quoting
research by Baruch Lev). Clearly, strategies for
creating value shifted from managing tangible
assets to knowledge-based strategies that create
and deploy an organization's intangible assets.
20世紀的結束，公司的市場價值，有形資產的
帳 面 價 值 佔 不 到 20 ％ ， (Webber 2000, quoting
research by Baruch Lev)。顯然，創造價值的策
略轉移，從有形資產管理，到以知識為基礎的策略，
創建和部署一個組織的無形資產。
These
include
customer
relationships,
innovative products and services, high-quality and
responsive operating processes, skills and
knowledge of the workforce, the information
technology that supports the work force and links
the firm to its customers and suppliers, and the
organizational climate that encourages innovation,
problem-solving, and improvement.
這些措施包括客戶關係，創新的產品和服
務，高品質和響應的操作流程，技能和知識的
勞動力，信息技術支持的工作力量和連接該公
司為客戶和供應商，並鼓勵創新的組織氣候，
問題解決和改進。
But companies were unable to adequately
measure their intangible assets (Johnson and Kaplan
1987, 201-202). Anecdotal data from management
publications indicated that many companies could
not implement their new strategies in this
environment (Kiechel 1982; Charan and Colvin
1999). They could not manage what they could not
describe or measure.
但公司未能充分衡量其無形資產(Johnson
and Kaplan 1987, 201-202)。傳聞管理刊物的
數據表明，在這樣的環境中，許多公司無法實現
其新的策略(Kiechel 1982; Charan and Colvin
1999)。他們不能管理他們無法描述或測量
Intangible assets:
Valuation VS. Value Creation
無形資產：評估 VS. 創造價值
Some call for accountants to make an organization's
intangible assets more visible to managers and investors
by placing them on a company's balance sheet. But
several factors prevent valid valuation of intangible assets
on balance sheets.
有些人呼籲會計師對於無形資產的編制，被管理者和投資
者將它們放置在公司的資產負債表，使報表能更清楚明白。但
有幾個因素阻礙了資產負債表上的無形資產有效的評估。
First, the value from intangible assets is indirect.
Assets such as knowledge and technology seldom have a
direct impact on revenue and profit.
第一：來自無形資產的價值是間接的。知識和技術等資產很少
有直接影響收入和利潤。
Improvements in intangible assets affect financial
outcomes through chains of cause-and-effect relationships
involving two or three intermediate stages ( Huselid 1995;
Becker and Huselid 1998). For example, consider the
linkages in the service management profit chain ( Heskett
et al. 1994).
無形資產的改善會影響財務結果，透過綜效的原因及
結 果 的 關 係 ， 其 中 包 含 兩 個 或 三 個 中 間 環 節 ( Huselid
1995; Becker and Huselid 1998)。例如，考慮服務管理
利潤中的關聯( Heskett et al. 1994)。
 investments in employee training lead to improvements
in service quality
 better service quality leads to higher customer
satisfaction
 higher customer satisfaction leads to increased
customer loyalty
 increased customer loyalty generates increased
revenues and margins
 員工培訓的投資，提升服務品質的改善
 更好的服務品質會提高的客戶滿意度
 更高的客戶滿意度提高客戶忠誠度
 提高客戶忠誠度會讓產生收入和利潤增加
Financial outcomes are separated casually and
temporally from improving employees' capabilities.
The complex linkages make it difficult, if not
impossible, to place a financial value on an asset such
as work force capabilities or employee morale, much
less to measure period-to-period changes in that
financial value.
財務績效從提升員工的能力被暫時的隔開。該
財務價值複雜且很困難，但並非不可能，財務價值
的資產，如工作隊伍的能力或員工的士氣，更談不
上測量週期到週期的變化。
Second, the value from intangible assets depends on
organizational context and strategy. This value cannot be
separated from the organizational processes that transform
intangibles into customer and financial outcomes.
第二：無形資產的價值取決於公司組織環境和策略。此價值
不能跳脫公司組織，把無形資產的價值轉換為客戶和
財務成果。
The balance sheet is a linear, additive model. It records
each class of asset separately and calculates the total by
adding up each asset's recorded value. The value created from
investing in individual intangible assets, however is neither
linear nor additive.
資產負債表是線性的，為相加模型。其記錄了每類資產分
別計算，每個資產增加的總入帳價值。從個別無形資產投資所
創造的價值，既不是線性，也不是相加模型。
Senior investment bankers in a firm such as Goldman
Sachs are immensely valuable because of their knowledge
about complex financial products and their capabilities for
managing relationships and developing trust with
sophisticated customers.
資深投資銀行家在像Goldman Sachs這樣的公司是非常
有價值的，因為他們的知識，複雜的金融產品和自己的能力
與先進的客戶關係管理和建立信任。
People with the same knowledge, experience, and
capabilities, however, are nearly worthless to a financial
services company such as etrade.com that emphasizes
operational efficiency, low cost, and technology-based trading.
然而，相同的知識，經驗和能力的人，幾乎是一文不值的
金融服務公司，如etrade.com，其強調經營效率，成本低，技
術為基礎的交易。
The value of an intangible asset depends
critically on the context-the organization, the
strategy, and other complementary assets-in which
the intangible asset is deployed. Intangible assets
seldom have value by themselves. Generally, they
must be bundled with other intangible and tangible
assets to create value.
無形資產的價值取決於嚴格的背景下組織、策
略、和其他互補性資產中的無形資產。無形資產很
少有自己的價值。一般情況下，他們必須與其他無
形及有形資產捆綁在一起，創造價值。
For example, a new growth-oriented sales
strategy could require new knowledge about
customers, new training for sales employees,
new data-bases, new information systems, a
new organization structure, and a new
incentive compensation program.
例如，以增加為導向的新銷售策略可能
包含客戶、培訓新銷售員工、新的數據基礎、
新的資訊系統、一個新的組織結構和新的薪
酬激勵計畫有關的新知識。
Investing in just one of these capabilities, or in
all of them but one, could cause the new sales
strategy to fail. The value dose not reside in any
individual intangible assets. It arises from creating
the entire set of assets along with a strategy that
links them together. The value-creation process is
multiplicative, not additive.
投資於這些功能其中的一個或所有，但只有一
個，可能會導致新的銷售策略失敗。價值量，不留
在任何個別的無形資產。它的出現是連結在一起的
策略，創造了整套資產。此價值創造過程為乘法模
型，並非加法模型。
The Balanced Scorecard Supplements Conventional
Financial Reporting
平衡計分卡補充傳統的財務報告
Companies' balance sheets report separately on
tangible assets, such as raw material, land, and
equipment, based on their historic cost-the traditional
financial accounting method. This was adequate for
industrial-age companies, which succeeded by
combining and transforming their tangible resources
into products whose value exceeded their acquisition
and production costs.
公司的資產負債表分別，有形資產，如原材料、
土地和設備，基於其歷史成本，為傳統財務計算方
式的報告。這是適合的工業革命時代的公司，成功
透過組合並將其有形資源轉變為其價值超過其購買
和生產成本的產品。
Financial accounting conventions relating
to depreciation and cost of goods sold
enabled an income statement to measure
how much value was created beyond the
costs incurred to acquire and transform
tangible assets into finished products and
services.
有關財務會計的常規，出售折舊和產品
成本損益作為衡量，有多少價值被創造，所
產生的成本能獲取和將有形資產轉換為產品
和服務。
Some argue that companies should follow the
same cost-based convention for their intangible
assets-capitalize and subsequently amortize the
expenditures on training employees, conducting
research and development, purchasing and
developing databases, and advertising that creates
brand awareness.
有些人認為，企業應該遵循相同的，以成本為
基礎的常規，其無形資產資本化，其後攤銷支出、
員工培訓、進行研究和開發、採購和發展數據庫、
並建立品牌知名度的廣告。
But such costs are poor approximations of the
realizable value created by investing in these intangible
assets. Intangible assets can create value for
organizations, but that does not imply that they have
separable market values. Many internal and linked
organizational processes, such as design, delivery , and
service, are required to transform the potential value of
intangible assets into products and services that have
tangible value.
但這種費用是由這些無形資產投資創建的可變
現價值的近似值。無形資產創造價值的組織，但這
並不意味著他們有可分離的市場價值。許多內部和
連結的組織過程如設計、 交付和服務，需要將無形
資產的潛在價值轉化為產品和服務的有形價值。
We introduced the Balanced Scorecard to
provide a new framework for describing valuecreating strategies that link intangible and tangible
assets. The scorecard does not attempt to "value"
an organization's intangible assets, but it does
measure these assets in units other than currency.
我們介紹了平衡計分卡為描述連結的有形資產和
無形資產的價值創造策略，提供一個新的架構。平衡
計分卡不會改變〝價值〞組織的無形資產，但它不能
衡量這些資產以外的貨幣單位。
The Balance Scorecard describes how
intangible assets get mobilized and
combined with intangible and tangible
assets to create differentiating customervalue propositions and superior financial
outcomes.
平衡計分卡描述如何流通無形資產，無
形資產和有形資產結合，以創造差異化的客
戶價值主張和優異的財務結果。
Strategy
策
略
Maps
地
圖
Since introducing the Balanced Scorecard in 1992, we
have helped over 200 executive teams design their
scorecard programs. Initially we started with a clean
sheet of paper, asking, "what is the strategy," and
allowed the strategy and the Balanced Scorecard to
emerge from interviews and discussions with the senior
executives. The scorecard provided a framework for
organizing strategic objectives into the four perspectives
displayed in Figure 1:
自1992年引入平衡計分卡，我們已經幫助200餘
團隊設計好自己的計分卡計劃。最初，我們最初的問
〝什麼是策略〞讓高層行政人員的策略和平衡計分卡
所產生的訪談和討論。計分卡提供了一個架構顯示在
圖 1 中的四個觀點組織策略目標：
FIGURE.1 THE BALANCED SCORECARD DEFINES A
STRATEGY'S CAUSE-AND EFFECT RELATIONSHIPS
圖一 平衡計分卡的定義交易策略原因和結果關係
Vision and Strategy 願景與策略
Financial Perspective
“IF we succeed,
how will we look to
our shareholders?”
財務構面
為了成功地獲取
資金，應如何面
對我們的股東？
Customer Perspective
“To achieve my
vision, how must I
look to my
customers?”
顧客構面
為了達成願景應
如何面對的顧客？
Internal Perspective
“To satisfy my
customers, at which
processes must I
excel?”
內部營運流程
為了滿足股東與
顧客，必須採取
什麼樣的企業程
序？
Learning & Growth
“To achieve my vision,
how must my
organization learn and
improve?”
學習與成長
為了達成願景應
如何持續地改變
及進步？
1. Financial-the strategy for growth , profitability, and risk
viewed from the perspective of the shareholder.
2. Customer-the strategy for creating value and differentiation
from the perspective of the customer.
3. Internal Business Processes-the strategic priorities for
various business processes that create customer and
shareholder satisfaction.
4. Learning and Growth-the priorities to create a climate that
supports organizational change, innovation, and growth.
1.財務策略-從股東的角度來看待，增加、盈利能力和風險。
2.客戶-從客戶的角度，用於創造價值和差異化的策略。
3.內部業務流程 -對各種業務流程，創造客戶和股東滿意度
的策略重點。
4.學習與成長-創造一個環境、支持組織變革、創新和增加
的優先次序。
From this initial base of experience, we subsequently
developed a general framework for describing and
implementing strategy that we believe can be as useful as the
traditional framework of income statement, balance sheet, and
statement of cash flows for financial planning and reporting.
The new framework, which we call a "Strategy Map," is a
logical and comprehensive architecture for describing strategy,
as illustrated in Figure 2. A strategy map specifies the critical
elements and their linkages for an organization's strategy.
從這個初步的經驗基礎，接著，我們開發了一個通
用的架構來描述和實施策略，相信可以作為有用的損益
表、資產負債表及現金流量表，財務規劃和報告表的傳
統架構。新的架構，我們稱之為〝策略地圖〞，是用於
描述策略，邏輯和全面的架構，如圖 2 所示。策略地圖
指定的關鍵要素和他們組織的策略之間的連結。
FIGURE.2 THE BALANCED SCORECARD
STRATEGY MAP
圖二 平衡計分卡 策略地圖
FIGURE 2.
圖二(中譯)
 Objectives for growth and productivity to enhance shareholder
value.
 Market and account share, acquisition , and retention of
targeted customers where profitable growth will occur.
 Value propositions that would lead customers to do more
higher-margin business with the company.
 經濟增加和生產力，以提升股東價值的目標。
 市場和客戶佔有率、獲取和保留目標客戶，可能將使盈利
增加。
 將導致客戶做更多的高獲利率業務與公司的價值主張。
 Innovation and excellence in products, services,
and processes that deliver the value proposition to
targeted customer segments, promote operational
improvements, and meet community expectations
and regulatory requirements.
 Investments required in people and systems to
generate and sustain growth.
 創新和卓越的產品、服務和對目標的客戶群，
提供價值主張促進業務的改善，並滿足社會的
期望和管理法規要求。
 在人員和系統產生並維持經濟增加所需的投資
By translating their strategy into the logical architecture of a
strategy map and Balanced Scorecard, organizations create a
common and understandable point of reference for all
organizational units and employees. Organizations build strategy
maps from the top down, starting with the destination and then
charting the routes that lead there. Corporate executives first
review their mission statement, why their company exists, and
corn values, what their company believes in.
通過策略轉換為策略地圖和平衡計分卡的邏輯
架構，組織和員工建立一個共同和可以理解的參考
點。組織建立策略地圖，從上到下開始與目標，然
後圖表帶路的路線。他們的公司認為，公司高管首
先回顧他們的使命及聲明，傳播其價值觀，相信公
司存在的價值。
From that information, they develop their
strategic vision, what their company wants to
become. This vision creates a clear picture of the
company's overall goal, which could be to become a
top-quartile performer. The strategy identifies the
path intended to reach that destination.
根據這些信息，他們開發自己的策略願景，他
們的公司想要成為什麼。這一願景創造公司的清楚
的整體目標，這可成為最高的四分之一服務表現。
該策略確定了到達目標的途徑。
Financial
財
務
Perspective
構
面
The typical destination for profit-seeking
enterprises is a significant increase in shareholder
value ( we will discuss the modifications for
nonprofit and government organizations later in the
paper). Companies increase economic value through
two basic approaches-revenue growth and
productivity.
追求利潤的企業典型的目標是大幅度增加
股東價值（我們將在本文後面討論修改為非營
利組織和政府機構）。公司增加經濟價值，通
過兩個基本方法，收入增長和生產率。
A revenue growth strategy generally has two
components: build the franchise with revenue from
new markets, new products, and new customers;
and increase sales to existing customers by
deepening relationships with them, including crossselling multiple products and services, and offering
complete solutions.
收入增加策略一般由兩部分組成：
建立特許經營權的收入來自新市場、新產品、
新客戶；通過加深與他們的關係，增加對現有客戶
的銷售收入，包括交叉銷售多種產品和服務，並提
供完整的解決方案。
A productivity strategy also generally has two
components: improve the cost structure by
lowering direct and indirect expenses; and utilize
assets more efficiently by reducing the working
and fixed capital needed to support a given level
of business.
生產力策略一般也由兩部分組成：
改善成本結構，透過降低直接費用和間接費用；
更有效地利用資產，透過減少支出給予的同業標準
所需要的工作和固定資本。
Customer Perspective
顧
客
構
面
The core of any business strategy is the customervalue proposition, which describes the unique mix of
product, price, service, relationship, and image that a
company offers. It defines how the organization
differentiates itself from competitors to attract, retain,
and deepen relationships with targeted customers.The
value proposition is crucial because it helps an
organization connect its internal processes to improved
outcomes with its customers.
任何企業策略的核心是主張客戶價值，描述了
公司提供獨特的組合，產品、價格、服務、關係和
形象。定義了如何組織區分本身從競爭對手那裡吸
引、保留和加深與目標客戶的關係。價值主張是非
常重要的，因為它有助於組織將其內部的流程改善
與客戶的結果。
Companies differentiate their value proposition
by selecting among operational excellence ( for
example, McDonalds and Dell Computer), customer
intimacy (Home Depot and IBM in the 1960s and
1970s), and product leadership (Intel and Sony)
( Treacy and Wiersema 1997,31-45).
透過選擇運行中的卓越公司與眾不同的價值主張
(例如，McDonalds and Dell Computer)，客戶的熟
識 關 係 (Home Depot and IBM in the 1960s and
1970s) ， 和 產 品 的 市 佔 率 (Intel and Sony)
( Treacy and Wiersema 1997,31-45)。
Sustainable strategies are based on excelling at one
of the three while maintaining threshold standards
with the other two. After identifying its value
proposition, a company knows which classes and
types of customers to target. Specifically, companies
that pursue a strategy of operational excellence need
to excel at competitive pricing, product quality,
product selection, lead time, and on-time delivery.
可持續發展策略，是基於關於擅長其中的三個，
同時保持與其他兩個門檻標準。在確定價值主張後，
公司知道哪些種類和類型的目標客戶。具體而言，企
業追求卓越運營的策略善於競爭定價、產品質量、產
品的選擇、交貨時間、準時交貨。
For customer intimacy, an organization must
stress the quality of its relationships with customers,
including exceptional service, and the completeness
and suitability of the solutions it offers individual
customers. Companies that pursue a productleadership strategy must concentrate on the
functionality, features, and performance of their
products and services.
對於客戶的熟識關係，一個組織必須強調品質
與顧客的關係，包括卓越的服務和個人客戶提供的
解決方案的完整性和適用性。追求產品領先策略的
企業必須集中自己產品和服務的功能和性能。
The customer perspective also identifies the
intended outcomes from delivering a differentiated
value proposition. These would include market share
in targeted customer segments, account share with
targeted proposition. These would include market
share in targeted customer segments, account share
with targeted customers, acquisition and retention
of customers in the targeted segments, and
customer profitability.
客戶的角度出發，從提供差異化的價值主張，還
確定了預期成果。這將包括市場佔有率目標客戶群，
針對主張客戶佔有率。這將包括市場佔有率的目標
客戶群，有針對客戶在目標細分市場、獲取和保留
客戶的佔有率、客戶的盈利能力。
Internal Process Perspective
內 部 流 程 構 面
Once an organization has a clear picture of its
customer and financial perspectives, it can
determine the means by which it will achieve the
differentiated value proposition for customers and
the productivity improvements for the financial
objectives. The internal business perspective
captures these critical organizational activities,
which fall into four high-level processes:
一旦組織有清楚地了解其客戶和財務的觀點，
可以確定，將實現客戶的差異化的價值主張和生產
力提高財務目標的手段。內部業務構面捕獲這些關
鍵的組織活動，可分為四個高層次流程：
1. Build the franchise by spurring innovation to
develop new products and services and to penetrate
new markets and customer segments.
2. Increase customer value by expanding and
deepening relationships with existing customers.
1.建立的特許經營權、推動創新、開發新的產品和
服務、並開拓新的市場和客戶群。
2.擴大和加深與現有客戶的關係，提高客戶價值。
3. Achieve operational excellence by improving
supply-chain management, internal processes,
asset utilization, resource-capacity management,
and other processes.
4. Become a good corporate citizen by establishing
effective relationships with external stakeholders.
3. 通過改善供應鏈管理、 內部流程、 資產耗損率、
決策能力管理和其他卓越運營。
4. 成為優秀的企業公民，通過建立有效的與外部利
益相關者的關係。
Many companies that espouse a strategy
calling for innovation or for developing valueasking customer relationships mistakenly
choose to measure their internal business
process by focusing only on the cost and
quality of their operations.
許多公司擁護要求創新的策略，或開
發價值要求的客戶關係的錯誤選擇，來衡
量自己的企業內部業務流程，只專注於他
們的業務成本和質量。
These companies have a complete disconnect
between their strategy and how they measure it.
Not surprisingly, organizations encounter great
difficulty implementing growth strategies when
their primary internal measurements emphasize
process improvements, not innovation or
enhanced customer relationships.
這些公司有一個完整的斷開之間的戰略，
以及他們是如何衡量它。令人驚訝的是，企業
實施增長策略遇到很大的困難，他們的主要內
部測量時強調過程改進，沒有創新或沒有增強
客戶關係。
The financial benefits from improvements to the
different business processes typically occur in
stages. Cost savings from increases in operational
efficiencies and process improvements deliver
short-term benefits. Revenue growth from
enhancing customer relationships accrues in the
intermediate term.
不同的業務流程財務效益的改善，通常
會發生的階段。從增加的運營效率節約成本
和流程的改進提供了短期利益。在期中加強
客戶關係的應計收入增長。
Increased innovation generally produces
long-term
revenues
and
margin
improvements. Thus, a complete strategy
should generate returns from all three highlevel internal processes.
提高創新產生長期的收入和利潤的改進。
因此，一個完整的策略應該產生回報率，來
自所有三個高層次的內部流程。
Learning and Growth Perspective
學 習 與 成 長 構 面
Strategy maps, beyond providing a common
framework for describing and building strategies,
also are powerful diagnostic tools, capable of
detecting flaws in organizations’ Balanced Scorecards.
For example, Figure 3 shows the strategy map for
the Revenue Growth theme of.
策略地圖，除了提供一個共同的框架，
用於描述和建設策略，此外還以強大的診斷
工具，在組織的平衡計分卡能夠檢測缺陷。
例 如 ， 圖 3 顯 示 Mobil North America
Marketing & Refining的策略地圖的收入增
長主題。
When senior management compared
the scorecards being used by its business
units to this template, it found one unit
with no objective or measure for dealers,
an omission immediately obvious from
looking at its strategy map.
當高層管理人員，正在對其業務單位
使用此計分卡範本，它發現了一個沒有目
標或措施單位，對於經銷商來說，在其策
略地圖為一個顯而易見的差距。
Had this unit discovered how to bypass dealers
and sell gasoline directly to end-use consumers?
Were dealer relationships no longer strategic for
this unit? The business unit shown in the lower
right corner of Figure 3 did not mention quality on
its scorecard.
這個單位發現如何繞過經銷商和直接向最
終消費者出售汽油了嗎？經銷商的關係不再
是本單位的策略呢？該業務部門顯示在 圖3
的右下角沒有提到它的記分卡品質。