The Balanced Scorecard (BSC) is a strategic planning and management system used to align business activities with the organization's vision and strategy. It was created in 1992 by Robert Kaplan and David Norton. The BSC uses non-financial measures in four perspectives: financial, customer, internal processes, and learning and growth. It helps organizations focus on key objectives and initiatives to achieve strategic goals. The BSC translates an organization's mission and strategy into tangible objectives and measures across the four perspectives.
3. Balanced Scorecard
Balanced : Scorecard :
F F F
F F F F F
F F
F F F
F F F
** F F F F F F
F F F F
3
4. Balanced Scorecard (BSC)
Balanced Scorecard (BSC)
Balanced Scorecard
. .1992
Robert S. Kaplan David P. Norton
• F
• F FF
4
5. Balanced Scorecard (BSC)
Robert S. Kaplan
( the Marvin Bower Professor of
Leader Development at Harvard
Business School)
David P. Norton
( President of Balanced Scorecard
Collaborative)
5
9. Balanced Scorecard (BSC)
Kaplan Norton F
F (Perspective)
F F 4 F F
1. ( Financial Perspective)
2. F ( Customer Perspective )
3. ( Internal Process Perspective )
4. F Perspective)
( Learning and Growth Perspective)
9
10. 1. F
(Financial Perspective)
F F F F F F
*
* , F , F F
10
11. 2. F F
(Customer Perspective)
F
F F F F
* F
* F F / F
* F
11
12. 3. F
(Internal Process Perspective)
F F F F
F F
* F/
* F F F
12
13. 4. F F
(Learning&Growth Perspective)
F
F F
F F
*
* / F
13
14. BALANCED SCORECARD
F
Financial Perspective
F F F
F
Customer Perspective F Internal Process Perspective
F F
Learning and Growth
Perspective
14
15. F (Financial Perspective)
F F (Customer Perspective)
F (Internal Process Perspective)
F F (Learning and Growth Perspective)
F F F F
F
15
16. Balanced Scorecard F
F F
1. F (Objectives)
Objectives)
2. ( Measures)
Measures)
3. F ( Baseline Data )
4. F (Target)
Target)
5. F F ( Initiatives)
Initiatives)
16
17. Balanced Scorecard
F
(Financial Perspective)
F
F F F
(Customer Perspective) (Internal Process Perspective)
F F F
F F
(Learning and Growth Perspective)
F
17
18. F BSC
1. F F
(SWOT Analysis) F
F F
2. F (Vision) F
F
18
19. 3. (Perspective) F F
F F
F
4. F (Strategy Map)
F F F
19
20. 5. F F F
F
6. (Key Performance
Indicators : KPIs) (Target)
F F
7. (Action Plan)
20
21. BSC F
F F F
F (Financial
Perspective)
F F F (Customer
Orientation)
21
22. BSC F
F F F ( F)
F F
(Reengineering)
F F (Technology)
F F
F (Learning Organization)
22
23. F F F F
Balanced Scorecard
1. F F F F F
2. F F F
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