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【正文】 Grow RevenuesCustomer173。 trying to string connecting lines over a map that presents an overall strategic model. Building a strategic grid starts at the very top – strategic goals and areas. As we indicated earlier, most publicly traded panies have shareholder value as a strategic area. In order to improve shareholder value, the organization can do things like grow revenues or increase operating performance. Once you decide on your strategy for improving shareholder value, then you have to decide on how you will grow revenues or improve operating performance. The following exhibit illustrates this bottom up flow within the Financial Perspective:Exhibit 5: Flowing strategic objectives within the Financial PerspectiveShareholder ValueGrow Revenues 173。 David P. Norton So let’s get started with step one。 it captures the cause and effect relationship throughout every part of the organization. In the case of Mobil Oil, the truck driver pulls a balanced scorecard off the visor in his cab, outlining the five things he must do as a truck driver. Like a laser beam, strategy now has a clear path to everyone in the organization. Balanced Scorecards tell you the knowledge, skills and systems that your employees will need (learning and growth) to innovate and build the right strategic capabilities and efficiencies (internal processes) that deliver specific value to the market (customer) which will eventually lead to higher shareholder value (financial). – “Having Trouble with Your Strategy? Then Map It” by Robert S. Kaplan and David P. Norton Harvard Business ReviewThroughout the entire process of building and implementing a balanced scorecard, we all need to speak the same language. Therefore, the first thing to get out of the way is to understand a few terms:Cause Effect Relationship: The natural flow of business performance from a lower level to an upper level within or between perspectives. For example, training employees on customer relation’s leads to better customer service which in turn leads to improved financial results. One side is the leader or driver, producing an end result or effect on the other side.Goal: An overall achievement that is considered critical to the future success of the organization Goals express where the organization wants to be. Measurement: A way of monitoring and tracking the progress of strategic objectives. Measurements can be leading indicators of performance (leads to an end result) or lagging indicators (the end results).Objective: What specifically must be done to execute the strategy。 PersonnelNotice how each lower perspective layer supports and enables the upper perspective layer。Lower Costs173。 Services – Inventing new products and features, fast delivery of products and services, forming partnerships to expand product lines, and other product leadership initiatives. If we go back to our example on price leadership in long distance phone service, we need to emphasize operational efficiency within our strategy since this will enable petitive pricing. Next, the pany must define its strategic objectives for operational efficiency (which leads to petitive pricing). This can include numerous objectives: Supply chain management, cycle time improvements, cost reduction programs, and any objective aimed at operational excellence. Once we decide on objectives, we can extend our strategic grid down into the next perspective as follows: Exhibit 7: Linking objectives down to Internal ProcessesFinancialShareholder ValueGrow RevenuesCustomerAcquire More CustomersBee the Price LeaderInternal ProcessesImprove Operational EfficiencyCost Reduction ProgramKnowledge Based SystemReduce Non Core ActivitiesThis brings us to the final perspective, Learning and Growth. Learning and Growth is the foundation that enables us to deliver on strategic objectives defined in the Internal Processes Perspective. Like the other perspectives, we need to look at different strategies that fit with our current strategic grid:1. Competencies – Skills and knowledge of the work force.2. Technologies – Applications and systems for execution of internal processes.3. Change Culture – Organizational alignment, employee motivation, executive leadership, munication, and other qualities of empowering the organization.If we go back to our strategic grid (Exhibit 7), we must decide on what strategic objectives are required for meeting the three objectives defined in the Internal Processes Perspective. Therefore, we can extend our grid as follows:Exhibit 8: Strategic objectives defined for all four perspectivesFinancialShareholder ValueGrow RevenuesCustomerAcquire More CustomersBee the Price LeaderInternal ProcessesImprove Operational EfficiencyCost Reduction ProgramKnowledge Based SystemReduce Non Core ActivitiesLearning and GrowthTraining Best practices in cost managementDatabase network on operational performanceRealign organization with core petenciesOnce you have pleted the strategic grid, go back and make sure everything fits with your overall strategy. A set of strategic grids should provide the strategic model for running the business, outlining the specifics of the strategy. All stakeholders should be able to look at your grids and follow the flow of your strategy. Don’t forget that you are trying to limit your objectives (and grids) to a critical few strategic areas. If possible, keep the total number of objectives on the grid to no more than 20 to 25 objectives. We have pleted the foundation of the Balanced Scorecard, a set of strategic grids for each strategic area that captures and links objectives across four or more perspectives. We can now move forward and populate each grid with: Measurements, Targets, and Programs. Exhibit 9: Summarize Phase IFive Major Mi