基于平衡记分卡的某企业核心KPI体系构建外文翻译

外文文献翻译译文题目基于平衡记分卡的某企业核心KPI体系构建一、外文原文原文LINKINGTHEBALANCEDSCORECARDTOSTRATEGYKAPLANROBERTS,NORTONDAVIDPMANYMANAGERSANDCONSULTANTSWHOAGREETOTHEBASICRATIONALEFORABALANCEDSCORECARDBELIEVETHEYHAVECREATEDONEWHENTHEYSUPPLEMENTTRADITIONALFINANCIALMEASURESWITHNONFINANCIALMEASURESBUTMANYOFTHEMOSTPOPULARNONFINANCIALMEASURES,SUCHASCUSTOMERSATISFACTIONANDEMPLOYEEATTITUDES,HAVESOMEOFTHESAMELIMITATIONSASFINANCIALMEASURESFIRST,THEYARELAGGINGMEASURES,REPORTINGHOWWELLTHEORGANIZATIONSSTRATEGYWORKEDINTHEPASTPERIODBUTPROVIDINGLITTLEGUIDANCEONHOWTONAVIGATETOTHEFUTURESECOND,THENONFINANCIALMEASURESTHEYUSEAREGENERICANDARENOTRELATEDTOSPECIFICSTRATEGICOBJECTIVESTHATWILLPROVIDESUSTAINABLECOMPETITIVEADVANTAGESCORECARDSBUILTUPONLAGGING,NONSTRATEGICINDICATORSREPRESENTONLYALIMITEDAPPLICATIONOFTHEFULLPOWEROFTHEBALANCEDSCORECARDOUREXPERIENCEINOBSERVINGANDBUILDINGMORETHAN100SCORECARDSREVEALSTHATTHEFINANCIALANDNONFINANCIALMEASURESONABALANCEDSCORECARDSHOULDBEDERIVEDFROMTHEBUSINESSUNITSUNIQUESTRATEGYTHEBALANCEDSCORECARDPROVIDESEXECUTIVESWITHACOMPREHENSIVEFRAMEWORKTHATCANTRANSLATEACOMPANYSVISIONANDSTRATEGYINTOACOHERENTANDLINKEDSETOFPERFORMANCEMEASURESTHEMEASURESSHOULDINCLUDEBOTHOUTCOMEMEASURESANDTHEPERFORMANCEDRIVERSOFTHOSEOUTCOMESBYARTICULATINGTHEOUTCOMESTHEORGANIZATIONDESIRESASWELLASTHEDRIVERSOFTHOSEOUTCOMES,SENIOREXECUTIVESCANCHANNELTHEENERGIES,THEABILITIES,ANDTHESPECIFICKNOWLEDGEHELDBYPEOPLETHROUGHOUTTHEORGANIZATIONTOWARDSACHIEVINGTHEBUSINESSSLONGTERMGOALSMANYPEOPLETHINKOFMEASUREMENTASATOOLTOCONTROLBEHAVIORANDTOEVALUATEPASTPERFORMANCETRADITIONALCONTROLANDPERFORMANCEMEASUREMENTSYSTEMSATTEMPTTOKEEPINDIVIDUALSANDORGANIZATIONALUNITSINCOMPLIANCEWITHAPREESTABLISHEDPLANTHEMEASURESONABALANCEDSCORECARDAREBEINGUSEDBYEXECUTIVESINADIFFERENTWAYTOARTICULATETHESTRATEGYOFTHEBUSINESS,TOCOMMUNICATETHESTRATEGYOFTHEBUSINESS,ANDTOHELPALIGNINDIVIDUAL,ORGANIZATIONAL,ANDCROSSDEPARTMENTALINITIATIVESTOACHIEVEACOMMONGOALTHESEEXECUTIVESAREUSINGTHESCORECARDASACOMMUNICATION,INFORMATION,ANDLEARNINGSYSTEM,NOTASATRADITIONALCONTROLSYSTEMFORTHEBALANCEDSCORECARDTOBEUSEDINTHISWAY,HOWEVER,THEMEASURESMUSTPROVIDEACLEARREPRESENTATIONOFTHEORGANIZATIONSLONGTERMSTRATEGYFORCOMPETITIVESUCCESSCHOOSINGSTRATEGICMEASURESFORTHEFOURPERSPECTIVESTHEFOURPERSPECTIVESOFTHESCORECARDPERMITABALANCEBETWEENSHORTTERMANDLONGTERMOBJECTIVES,BETWEENDESIREDOUTCOMESANDTHEPERFORMANCEDRIVERSOFTHOSEOUTCOMES,ANDBETWEENHARDOBJECTIVEMEASURESANDSOFTER,MORESUBJECTIVEMEASURESWHILETHEMULTIPLICITYOFMEASURESONABALANCEDSCORECARDSEEMSCONFUSINGTOSOMEPEOPLE,PROPERLYCONSTRUCTEDSCORECARDSCONTAINAUNITYOFPURPOSESINCEALLTHEMEASURESAREDIRECTEDTOWARDACHIEVINGANINTEGRATEDSTRATEGYFINANCIALTHEFINANCIALPERFORMANCEMEASURESDEFINETHELONGRUNOBJECTIVESOFTHEBUSINESSUNIT,WHILEMOSTBUSINESSESWILLEMPHASIZEPROFITABILITYOBJECTIVES,OTHERFINANCIALOBJECTIVESAREALSOPOSSIBLEBUSINESSESWITHMANYPRODUCTSINTHEEARLYSTAGEOFTHEIRLIFECYCLECANSTRESSRAPIDGROWTHOBJECTIVES,ANDMATUREBUSINESSESMAYEMPHASIZEMAXIMIZINGCASHFLOWFOROURPURPOSES,WECANSIMPLIFYSOMEWHATBYIDENTIFYINGJUSTTHREEDIFFERENTSTAGESRAPIDGROWTHSUSTAINHARVESTRAPIDGROWTHBUSINESSESAREATTHEEARLYSTAGESOFTHEIRLIFECYCLETHEYMAYHAVETOMAKECONSIDERABLEINVESTMENTSTODEVELOPANDENHANCENEWPRODUCTSANDSERVICESTOCONSTRUCTANDEXPANDPRODUAIONFACILITIESTOBUILDOPERATINGCAPABILITIESTOINVESTINSYSTEMS,INFRASTRUCTURE,ANDDISTRIBUTIONNETWORKSTHATWILLSUPPORTGLOBALRELATIONSHIPSANDTONURTUREANDDEVELOPCUSTOMERRELATIONSHIPSPROBABLYTHEMAJORITYOFBUSINESSUNITSINACOMPANYWILLBEINTHESUSTAINSTAGE,WHERETHEYSTILLATTRACTINVESTMENTANDREINVESTMENT,BUTAREREQUIREDTOEARNEXCELLENTRETURNSONTHEIRINVESTEDCAPITALTHESEBUSINESSESAREEXPECTEDTOMAINTAINTHEIREXISTINGMARKETSHAREANDPERHAPSGROWITSOMEWHATFROMYEARTOYEARINVESTMENTPROJECTSWILLBEMOREDIRECTEDTORELIEVINGBOTTLENECKS,EXPANDINGCAPACITY,ANDENHANCINGCONTINUOUSIMPROVEMENT,RATHERTHANTHELONGPAYBACKANDGROWTHOPTIONINVESTMENTSTHATWEREMADEDURINGTHEGROWTHSTAGEOTHERBUSINESSUNITSWILLHAVEREACHEDAMATUREPHASEOFTHEIRLIFECYCLE,WHERETHECOMPANYWANTSTOHARVESTTHEINVESTMENTSMADEINTHEEARLIERTWOSTAGESTHESEBUSINESSESNOLONGERWARRANTSIGNIFICANTINVESTMENTONLYENOUGHTOMAINTAINEQUIPMENTANDCAPABILITIES,BUTNOTTOEXPANDORBUILDNEWCAPABILITIESANYINVESTMENTPROJECTMUSTHAVEVERYDEFINITEANDSHORTPAYBACKPERIODSTHEMAINGOALISTOMAXIMIZECASHFLOWBACKTOTHECORPORATIONTHEFINANCIALOBJECTIVESFORBUSINESSESINEACHOFTHESETHREESTAGESAREQUITEDIFFERENTFINANCIALOBJECTIVESINTHEGROWTHSTAGEWILLEMPHASIZESALESGROWTHSALESINNEWMARKETSANDTONEWCUSTOMERSSALESFROMNEWPRODUCTSANDSERVICESMAINTAININGADEQUATESPENDINGLEVELSFORPRODUCTANDPROCESSDEVELOPMENT,SYSTEMS,EMPLOYEECAPABILITIESANDESTABLISHMENTOFNEWMARKETING,SALES,ANDDISTRIBUTIONCHANNELSFINANCIALOBJECTIVESINTHESUSTAINSTAGEWILLEMPHASIZETRADITIONALFINANCIALMEASUREMENTS,SUCHASRETURNONCAPITALEMPLOYED,OPERATINGINCOME,ANDGROSSMARGININVESTMENTPROJECTSFORBUSINESSESINTHESUSTAINCATEGORYWILLBEEVALUATEDBYSTANDARD,DISCOUNTEDCASHFLOW,CAPITALBUDGETINGANALYSESSOMECOMPANIESWILLEMPLOYNEWERFINANCIALMETRICS,SUCHASECONOMICVALUEADDEDANDSHAREHOLDERVALUETHESEMETRICSALLREPRESENTTHECLASSICFINANCIALOBJECTIVEEARNEXCELLENTRETURNSONTHECAPITALPROVIDEDTOTHEBUSINESSTHEFINANCIALOBJECTIVESFORTHEHARVESTBUSINESSESWILLSTRESSCASHFLOWANYINVESTMENTSMUSTHAVEIMMEDIATEANDCERTAINCASHPAYBACKSTHEGOALISNOTTOMAXIMIZERETURNONINVESTMENT,WHICHMAYENCOURAGEMANAGERSTOSEEKADDITIONALINVESTMENTFUNDSBASEDONFUTURERETURNPROJECTIONSVIRTUALLYNOSPENDINGWILLBEDONEFORRESEARCHORDEVELOPMENTORONEXPANDINGCAPABILITIES,BECAUSEOFTHESHORTTIMEREMAININGINTHEECONOMICLIFEOFBUSINESSUNITSINTHEIR“HARVEST“PHASECUSTOMERINTHECUSTOMERPERSPECTIVEOFTHEBALANCEDSCORECARD,MANAGERSIDENTIFYTHECUSTOMERANDMARKETSEGMENTSINWHICHTHEBUSINESSUNITWILLCOMPETEANDTHEMEASURESOFTHEBUSINESSUNITSPERFORMANCEINTHESETARGETEDSEGMENTSTHECUSTOMERPERSPECTIVETYPICALLYINCLUDESSEVERALGENERICMEASURESOFTHESUCCESSFULOUTCOMESFROMAWELLFORMULATEDANDIMPLEMENTEDSTRATEGYTHEGENERICOUTCOMEMEASURESINCLUDECUSTOMERSATISFACTION,CUSTOMERRETENTION,NEWCUSTOMERACQUISITION,CUSTOMERPROFITABILITY,ANDMARKETANDACCOUNTSHAREINTARGETEDSEGMENTSSEEEXHIBIT3WHILETHESEMEASURESMAYAPPEARTOBEGENERICACROSSALLTYPESOFORGANIZATIONS,THEYSHOULDBECUSTOMIZEDTOTHETARGETEDCUSTOMERGROUPSFROMWHOMTHEBUSINESSUNITEXPECTSITSGREATESTGROWTHANDPROFITABILITYTOBEDERIVEDCUSTOMERRETENTIONCLEARLY,ADESIRABLEWAYFORMAINTAININGORINCREASINGMARKETSHAREINTARGETEDCUSTOMERSEGMENTSISTORETAINEXISTINGCUSTOMERSINTHOSESEGMENTSRESEARCHONTHESERVICEPROFITCHAINHASDEMONSTRATEDTHEIMPORTANCEOFCUSTOMERRETENTIONCOMPANIESTHATCANREADILYIDENTIFYALLOFTHEIRCUSTOMERSFOREXAMPLE,INDUSTRIALCOMPANIES,DISTRIBUTORSANDWHOLESALERS,NEWSPAPERANDMAGAZINEPUBLISHERS,COMPUTERONLINESERVICECOMPANIES,BANKS,CREDITCARDCOMPANIES,ANDLONGDISTANCETELEPHONESUPPLIERSCANREADILYMEASURECUSTOMERRETENTIONFROMPERIODTOPERIODBEYONDJUSTRETAININGCUSTOMERS,MANYCOMPANIESWILLWISHTOMEASURECUSTOMERLOYALTYBYTHEPERCENTAGEGROWTHOFBUSINESSWITHEXISTINGCUSTOMERSCUSTOMERACQUISITIONCOMPANIESSEEKINGTOGROWTHEIRBUSINESSWILLGENERALLYHAVEANOBJECTIVETOINCREASETHEIRCUSTOMERBASEINTARGETEDSEGMENTSTHECUSTOMERACQUISITIONMEASURETRACKS,INABSOLUTEORRELATIVETERMS,THERATEATWHICHABUSINESSUNITATTRACTSORWINSNEWCUSTOMERSORBUSINESSCUSTOMERACQUISITIONCOULDBEMEASUREDBYEITHERTHENUMBEROFNEWCUSTOMERSORTHETOTALSALESTONEWCUSTOMERSINTHESESEGMENTSCOMPANIESSUCHASTHOSEINTHECREDITANDCHARGECARDBUSINESS,MAGAZINESUBSCRIPTIONS,CELLULARTELEPHONESERVICE,CABLETELEVISION,ANDBANKINGANDOTHERFINANCIALSERVICESSOLICITNEWCUSTOMERSTHROUGHBROAD,OFTENEXPENSIVE,MARKETINGEFFORTSTHESECOMPANIESCOULDEXAMINETHENUMBEROFCUSTOMERRESPONSESTOSOLICITATIONSANDTHECONVERSIONRATENUMBEROFACTUALNEWCUSTOMERSDIVIDEDBYNUMBEROFPROSPECTIVEINQUIRIESTHEYCOULDMEASURESOLICITATIONCOSTPERNEWCUSTOMERACQUIRED,ANDTHERATIOOFNEWCUSTOMERREVENUESPERSALESCALLORPERDOLLAROFSOLICITATIONEXPENSECUSTOMERSATISFACTIONBOTHCUSTOMERRETENTIONANDCUSTOMERACQUISITIONAREDRIVENFROMMEETINGCUSTOMERSNEEDSCUSTOMERSATISFACTIONMEASURESPROVIDESFEEDBACKONHOWWELLTHECOMPANYISDOINGTHEIMPORTANCEOFCUSTOMERSATISFACTIONPROBABLYCANNOTBEOVEREMPHASIZEDRECENTRESEARCHHASINDICATEDTHATJUSTSCORINGADEQUATELYONCUSTOMERSATISFACTIONISNOTSUFFICIENTFORACHIEVINGHIGHDEGREESOFLOYALTY,RETENTION,ANDPROFITABILITYONLYWHENCUSTOMERSRATETHEIRBUYINGEXPERIENCEASCOMPLETELYOREXTREMELYSATISFYINGCANTHECOMPANYCOUNTONTHEIRREPEATPURCHASINGBEHAVIORCUSTOMERPROFITABILITYSUCCEEDINGINTHECORECUSTOMERMEASURESOFSHARE,RETENTION,ACQUISITION,ANDSATISFACTION,HOWEVER,DOESNOTGUARANTEETHATTHECOMPANYHASPROFITABLECUSTOMERSOBVIOUSLY,ONEWAYTOHAVEEXTREMELYSATISFIEDCUSTOMERSANDANGRYCOMPETITORSISTOSELLPRODUCTSANDSERVICESATVERYLOWPRICESSINCECUSTOMERSATISFACTIONANDHIGHMARKETSHAREARETHEMSELVESONLYAMEANSTOACHIEVINGHIGHERFINANCIALRETURNS,COMPANIESWILLPROBABLYWISHTOMEASURENOTJUSTTHEEXTENTOFBUSINESSTHEYDOWITHCUSTOMERS,BUTTHEPROFITABILITYOFTHISBUSINESS,PARTICULARLYINTARGETEDCUSTOMERSEGMENTSACTIVITYBASEDCOSTABCSYSTEMSPERMITCOMPANIESTOMEASUREINDIVIDUALANDAGGREGATECUSTOMERPROFITABILITYCOMPANIESSHOULDWANTMORETHANSATISFIEDANDHAPPYCUSTOMERSTHEYSHOULDWANTPROFITABLECUSTOMERSAFINANCIALMEASURE,SUCHASCUSTOMERPROFITABILITY,CANHELPKEEPCUSTOMERFOCUSEDORGANIZATIONSFROMBECOMINGCUSTOMEROBSESSEDINTERNALBUSINESSPROCESSINTHEINTERNALBUSINESSPROCESSPERSPECTIVE,EXECUTIVESIDENTIFYTHECRITICALINTERNALPROCESSESINWHICHTHEORGANIZATIONMUSTEXCELTHECRITICALINTERNALBUSINESSPROCESSESENABLETHEBUSINESSUNITTODELIVERONTHEVALUEPROPOSITIONSOFCUSTOMERSINTARGETEDMARKETSEGMENTS,ANDSATISFYSHAREHOLDEREXPECTATIONSOFEXCELLENTFINANCIALRETURNSTHEMEASURESSHOULDBEFOCUSEDONTHEINTERNALPROCESSESTHATWILLHAVETHEGREATESTIMPACTONCUSTOMERSATISFACTIONANDACHIEVINGTHEORGANIZATIONSFINANCIALOBJECTIVESTHEINTERNALBUSINESSPROCESSPERSPECTIVEREVEALSTWOFUNDAMENTALDIFFERENCESBETWEENTRADITIONALANDTHEBALANCEDSCORECARDAPPROACHESTOPERFORMANCEMEASUREMENTTRADITIONALAPPROACHESATTEMPTTOMONITORANDIMPROVEEXISTINGBUSINESSPROCESSESTHEYMAYGOBEYONDJUSTFINANCIALMEASURESOFPERFORMANCEBYINCORPORATINGQUALITYANDTIMEBASEDMETRICSBUTTHEYSTILLFOCUSONIMPROVINGEXISTINGPROCESSESTHEBALANCEDSCORECARDAPPROACH,HOWEVER,WILLUSUALLYIDENTIFYENTIRELYNEWPROCESSESATWHICHTHEORGANIZATIONMUSTEXCELTOMEETCUSTOMERANDFINANCIALOBJECTIVESTHEINTERNALBUSINESSPROCESSOBJECTIVESHIGHLIGHTTHEPROCESSESMOSTCRITICALFORTHEORGANIZATIONSSTRATEGYTOSUCCEEDTHESECONDDEPARTUREOFTHEBALANCEDSCORECARDAPPROACHISTOINCORPORATEINNOVATIONPROCESSESINTOTHEINTERNALBUSINESSPROCESSPERSPECTIVESEEEXHIBIT5TRADITIONALPERFORMANCEMEASUREMENTSYSTEMSFOCUSONTHEPROCESSESOFDELIVERINGTODAYSPRODUCTSANDSERVICESTOTODAYSCUSTOMERSTHEYATTEMPTTOCONTROLANDIMPROVEEXISTINGOPERATIONSTHESHORTWAVEOFVALUECREATIONBUTTHEDRIVERSOFLONGTERMFINANCIALSUCCESSMAYREQUIRETHEORGANIZATIONTOCREATEENTIRELYNEWPRODUCTSANDSERVICESTHATWILLMEETTHEEMERGINGNEEDSOFCURRENTANDFUTURECUSTOMERSTHEINNOVATIONPROCESSTHELONGWAVEOFVALUECREATIONIS,FORMANYCOMPANIES,AMOREPOWERFULDRIVEROFFUTUREFINANCIALPERFORMANCETHANTHESHORTTERMOPERATINGCYCLEBUTMANAGERSDONOTHAVETOCHOOSEBETWEENTHESETWOVITALINTERNALPROCESSESTHEINTERNALBUSINESSPROCESSPERSPECTIVEOFTHEBALANCEDSCORECARDINCORPORATESOBJECTIVESANDMEASURESFORBOTHTHELONGWAVEINNOVATIONCYCLEASWELLASTHESHORTWAVEOPERATIONSCYCLELEARNING培养管理能力投资制度体系、基础设施和销售网络，以次来支持全球管理关系和培养发展客户关系。可能在公司大部分的业务会处于维持阶段，这时他们还会招商引资和再投资，但必须获得良好的投资回报。这些公司将继续维持现有的市场份额，也许还会获得一些增长。在成长阶段，投资项目将更注意于缓解瓶颈，扩大市场地位，增强持续改进，而不是长期投资回报和增加投资选择。其它业务已经到了它们生命周期的一个成熟的阶段的，公司想要在前两个阶段的投资上得到收获。这些企业不再保证进行有效的投资，仅维修设备和能力，而不是扩大或建立新的能力。任何投资项目必须有非常明确的，短期的投资回收周期。其最主要的目标是让最多的资金流回公司。财务目标在业务三个阶段的每个阶段都有很大的不同。成长阶段的财务目标会注重销售增长在新市场和新客户中的销售额新的产品和服务的销售额在产品和工艺的开发，建设体制以及开发员工的能力上维持充足的资金支出水平建立新的市场、销售、经销渠道。在维持阶段的财务目标则强调传统的财务测量，比如资本回报率、经营收入和总利润。企业支持着的投资项目会受到净现金量，资本预算分析等标准的评估。一些公司会使用更新的财务指标，比如经济附加值和股东价值。这些指标均表现出典型的财务目标从对业务的投资中获取卓越的回报。这些关于业务效益的财务目标会强调资金流动。任何投资都须有直接的和确定的现金回报。目标不是最大限度地提高投资回报率，这可能鼓励经理寻基于对未来的回报预测而去寻找追加投资。几乎没有支出将被用于了研究、发展以及扩大能力，因为在业务项目的经济寿命中收获阶段只有很短的时间。顾客在平衡记分卡中顾客的角度，经理们发现在这些目标市场中有业务项目将会竞争的以及在业务项目的业绩指标中顾客和细分市场。客户的角度通常包括一些一般性的来自良好规划和执行战略的成果的指标。一般的成果指标客户满意度，顾客保留，新客户获得，客户价值和在目标市场的市场占有率。虽然这些措施可能会普遍通用在所有的组织机构类型，他们应该被定制成面向业务项目期待他有最大的增长和收益率的目标客户群体。顾客保留很明显，维护或者增加在目标客户中的市场份额的一条有效途径是保持在这一市场的现有客户。研究服务利润链证实了顾客保留的重要性。公司能容易地认识到他们所有的顾客比如工业公司，分销商，批发商，报纸和杂志出版商，计算机在线服务公司，银行，信用卡公司和长途电话供应商能简单地测量从一个时期到另一个时期的顾客保留。不仅仅是留住顾客，许多公司还会希望从现有顾客业务百分比的增长来测量顾客忠诚度。客户获取公司追求业务增长，通常有一个增加目标市场客户群体的目标。对客户获取的跟踪测量，在绝对与相对来讲，就是业务项目吸引或赢得新客户或业务。客户获取可以用在目标市场中新客户的数量或对目标市场新客户的全部销售量来衡量。公司在诸如贷款和信用卡业务、杂志订阅，移动电话服务、有线电视、银行和其他金融服务中通过广泛的，经常支出的市场营销来招揽新的客户。这些公司可以检验客户对要求做出反应的数量和转换率实际的新客户数量除以未来询问的数量。他们可以检测获得每个新客户需要的成本，以及从每个新客户获得的收益与每个销售电话或其他需要的成本的比例。客户满意度所有的客户保留及客户获取都驱动着满足客户的需求。客户满意度取决于提供反馈的企业做的有多好。客户满意度的重要性也许不能过分强调。最近的研究显示，只是在顾客满意度上得到高分是不足以达到高忠诚度，高保留率以及高收益率。只有当客户为他们的购物经验是完美的或非常满意的，该公司才能指望他们的重复购买。客户盈利性在核