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【正文】 formation, corrective actions, and result evaluation. The Balanced Scorecard is a proven performance measurement system. It is a prehensive strategic performance management system and methodology. It is a framework for defining, refining and municating strategy, for translating strategy to operational terms, and for measuring the effectiveness of strategy implementation. This paper briefly describes the history, evolution, and key elements of the Balanced Scorecard. It then identifies the critical success factors for a Balanced Scorecard implementation. Finally, it presents the Microsoft Balanced Scorecard Framework (BSCF) as a way to leverage a corporation’s existing investments and capabilities to develop and deploy a scorecard in a timely, costeffective, scalable, manageable, and reliable way.About the Balanced ScorecardBackground and HistoryThe Balanced Scorecard came into being in the late 1980s and early 1990s as a method to help panies manage their increasingly plex and multifaceted business environments. Corporations then were faced with a number of challenges. Market share in many industries was vanishing at an alarming rate due to globalization, liberalization of trade, technology innovation, and domestic quality issues. The economy was in transition from productdriven to servicedriven. The position of the workforce was changing, and panies’ workforce needs were changing. In spite of all these changes, most businesses still relied on traditional measures of performance based on a centuriesold accounting model, which failed to accurately reflect the true health (and future prospects) of an organization. The need for better information to respond to rapidly changing market conditions was obvious.In response to these stresses, and the shortings of traditional financial performance measures, Professor Robert Kaplan and David Norton began to shape the concept of the Balanced Scorecard during a research project with 12 panies in the late 1980s. They understood the limitations of relying too much on purely financial measures. They realized that many of the ways to improve shortterm financial performance—such as reducing headcount, and cutting expenses for training, Ramp。 Inwardfacing measures, like productivity, and also outwardfacing measures, like customer loyalty.The results of their initial research work with 12 panies were published in 1992 in the Harvard Business Review. Fueled by the positive response to their initial article and successful consulting work, Kaplan and Norton continued to develop the concept of the Balanced Scorecard, and published the book, The Balanced Scorecard in 1996. By that time, the focus of the Balanced Scorecard had evolved from an emphasis on measures and reporting, to a methodology for promoting strategic management of the organization.As more and more organizations began to embrace and experiment with the Balanced Scorecard concept, a growing number of tools and techniques emerged, building on many of the initial concepts. In 2000, Norton and Kaplan released their second book, The Strategy Focused Organization, which describes that evolution to a broader concept of enterprise strategic management. The Balanced Scorecard is a dynamic methodology, and the understanding of its potential deepens as Kaplan and Norton proceed with innovative work, such as developing scorecards for support functions like Human Resources and Information Technology (IT). Empowering the Knowledge WorkerToday, panies face the same pressures as 10 years ago, but in a radically different economic landscape. A new pressure, then barely on the horizon, has revolutionized the way many businesses must operate—the Internet. The Internet’s impact is ubiquitous. Among other impacts, it has lowered entry barriers to many markets。P 500 was captured in intangible assets. Intangible assets, like any other asset, are factors of production that should be used to generate value. These intangible factors of production are used in ways that may be many times removed from revenue generation or cost reduction。 Capable of being trended. classesProcessFactbased site selectionDays lag between market selection and site acquisition 90 days year 1 70 days year 3GIS mappingNational brokerage contractStreamline development process Project duration, site acquisition to opening 365 days year 1 300 days year 3Standardize design/build processes% stores open on schedule 93% year 1 95% year 2Webbased project managementLearning amp。 Executives continue to municate their support for, and involvement in, the Balanced Scorecard initiative.2. Make strategy a continual process. A strategic focus is not maintained if strategy formulation bees a onetime activity. Feedback loops are needed to constantly focus attention on and reevaluate the strategy and the measures. To support strategy evaluation, tools for reporting and analysis should be deployed to enable analysis of the factors influencing the measures. The budget process also is often linked to strategy, and in some cases the Balanced Scorecard replaces traditional budget formulation as a way to allocate funds. 3. Make strategy everyone’s job. This is done through strategic education and awareness and by cascading the scorecard down through the organization, so that business units, departments—or even individuals—create their own scorecards. The linkages to strategy are explicitly defined at all levels. This helps departments and individuals understand and find new ways to support the strategy of the organization. It also helps ensure that employees at all levels are being measured and pensated in ways that support that strategy. 4. Align the organization to the strategy. This involves evaluating current organizational structures, lines of reporting, and policies and procedures to ensure that they are consistent with the strategy. It can include realignment of business units