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Book Description
Organizations worldwide have employed the Balanced Scorecard and yielded swift benefits—including increased financial returns, greater employee alignment with overall goals, improved collaboration, and an unrelenting focus on strategy, to name just a few—from this revolutionary methodology. Balanced Scorecard Step-by-Step, Second Edition enables your organization to reap these rewards with a strategy-focused plan including steps on: determining your guiding rationale for using the scorecard; testing your mission; building a strategy map; developing measures and targets; placing the scorecard at the center of your management system; and sustaining your success.
Updated and enhanced with the latest Balanced Scorecard topics, this influential book empowers your organization to turn strategy into performance at every organizational level and translate your intangible resources, such as innovation, customer relationships, and intellectual capital, into real value. The Second Edition of Balanced Scorecard Step-by-Step includes updated case studies as well as new and expanded coverage on:
* Strategy maps, the powerful communication tools that convey to the entire workforce (and beyond) what is most critical in executing the organization's strategy
* The linkage between the Balanced Scorecard and corporate governance
* The critical importance of "strategy-centered" management meetings
* The emerging trend of the Office of Strategy Management
* The latest trends in Balanced Scorecard implementation methodology
* Post-implementation guidance
Sharing his extensive experience in developing Balanced Scorecards for Fortune 500, public sector, and not-for-profit organizations, Paul Niven takes you through the complete Balanced Scorecard journey—from creating powerful new performance measures that drive the execution of your strategy, to the tools necessary to make the Scorecard the cornerstone of your management processes. Whether you are a CEO, CFO, CIO, a vice president, a division or department manager, or a business consultant, Balanced Scorecard Step-by-Step, Second Edition allows you to efficiently execute your organization's strategy and successfully compete in today's business environment.
From the Back Cover
In Balanced Scorecard Step-by-Step, Paul Niven shares his extensive experience in developing Balanced Scorecards for Fortune 1000, public sector, and not-for-profit organizations. The reader quickly learns that a Balanced Scorecard implementation is more than a "metrics" project, that it touches many critical organizational processes. Through detailed step-by-step discussions, Niven provides insight on and practical solutions for: developing performance objectives and measures that faithfully translate strategy, generating executive support, and assembling the right team. Readers also learn how to ensure the Balanced Scorecard becomes an integral component of their management systems by cascading it to all levels of the organization, aligning budgets and compensation with strategy, reporting results with software, and putting in place systems to ensure lasting success.
"Paul Niven, through his experience as project leader at the excellent and highly successful implementation at Nova Scotia Power, and subsequently as a Balanced Scorecard consultant, is one of the few who can talk and write knowledgeably about how to make the Scorecard happen in an organization. Balanced Scorecard Step-by-Step guides readers through the processes required for a successful Balanced Scorecard project. In addition, he shows how to become a strategy-focused organization by imbedding the Balanced Scorecard into critical organizational processes."
—From the Foreword by Robert S. Kaplan
"This is the Balanced Scorecard journey, told step-by-step by one who has traveled the BSC road many times. Paul Niven is not just a sideline cheerleader for the BSC; he is someone who rolls up his sleeves and has what it takes to fine-tune BSC performance promises. A must-read for anyone considering or already on the BSC journey."
—Catherine Stenzel, Editor, Journal of Cost Management
Book Dimension
length: (cm)23.3 width:(cm)16.2
作者简介
目录信息
读后感
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用户评价
读完这本书，我最大的感受是它提供了一种“管理哲学”的转变，而非仅仅是一套流程手册。它成功地将“战略”和“执行”这两个原本在很多公司中相互割裂的职能，用一个统一的框架——平衡计分卡——牢牢地结合在了一起。书中关于“战略地图”的绘制技巧，被提升到了近乎艺术创作的高度。作者反复强调，战略地图的核心价值在于它所描绘的“故事线”，即企业认为如何通过资源投入实现价值创造的逻辑。这种“讲故事”的能力，是很多技术出身的管理者所欠缺的。书中提供的各种图例和案例，展示了如何将复杂的业务模型抽象化、视觉化，使得一个从未接触过战略规划的普通员工，也能通过地图一目了然地理解自己部门的工作与公司未来之间的关联。此外，书中对“学习与成长”维度的阐述尤其深刻，它没有将这个维度简单等同于员工培训，而是深入探讨了组织能力建设、技术创新和知识管理的战略意义，指出这是实现未来财务绩效的“杠杆点”。这本书让我意识到，平衡计分卡的核心不在于“打分”，而在于“对齐”。
评分这本书简直是管理工具箱里的一把瑞士军刀，对于任何想要真正理解和落地绩效管理体系的组织来说，都是一份不可多得的指南。我之前读过好几本关于战略地图和平衡计分卡（BSC）的理论书籍，但大多停留在高屋建瓴的概念阐述，真到了实操层面，面对数据收集、指标选择的陷阱，以及如何将高层战略与一线员工的日常工作有效对齐时，往往束手无策。这本书的价值就在于它打破了这种“纸上谈兵”的困境。它非常详尽地拆解了从战略构思到执行落地的每一步，尤其对“如何构建视角间的逻辑链条”这一点着墨颇多。它不是简单地罗列需要设定多少个财务、客户、内部流程和学习成长的指标，而是深入剖析了这些指标背后的因果关系假设。例如，它会指导你思考：客户满意度的提升究竟是如何在六个月内转化为销售额增长的？如果这个传导机制不清晰，那么指标的设置就成了空中楼阁。作者的叙述风格非常务实，充满了对实际操作中可能遇到的“坑”的预警，这种细致入微的指导，让读者感觉像是有位经验丰富的顾问在身边手把手地教学，而不是在啃晦涩的学术著作。我尤其欣赏它在“沟通与变革管理”部分的处理，因为绩效体系的失败往往不是因为指标不好，而是因为员工不理解、不接受，这本书提供了非常实用的跨部门沟通技巧和变革推动框架。
评分这本书的行文节奏和语言选择，给人的感觉非常沉稳、可靠，仿佛一位资深企业高管在娓娓道来他多年摸爬滚打的经验总结。它最打动我的地方在于，它没有将平衡计分卡视为一个终点，而是一个持续优化的管理闭环工具。很多指南读完后，你感觉只要把报告做出来就万事大吉了，但这本书花了大篇幅讨论了“战略回顾会议”的有效性。作者强调，年度或季度的“战略性”讨论，比日常的“运营性”报告更为重要。它详细描述了如何组织一场真正聚焦于“战略假设是否被验证”的会议，而不是沦为对运营数据的简单汇报和批评。这种对管理“灵魂”——即战略思考的强调，使得这本书的价值远远超越了一个简单的绩效工具手册。书中对于数据治理和信息系统支撑的讨论也颇具前瞻性，它清晰地指出了，没有可靠的数据基础，再精妙的计分卡设计也只是“美丽但无效的装饰品”。对于那些已经在用BSC但效果不佳的组织来说，这本书提供了一个绝佳的“诊断和修复”路径，它能帮你揪出系统内部的结构性缺陷。
评分老实说，我最初是抱着怀疑的态度翻开这本书的，因为市面上关于管理框架的“Step-by-Step”系列书籍，很多都是故弄玄虚，内容空洞，只是用大量的图表来填充篇幅。但这本书的阅读体验完全超出了我的预期，它的结构设计非常精妙，真正做到了循序渐进，逻辑严密到几乎不容许读者跳跃性阅读。它不像一些企业战略书籍那样，一上来就要求你画出复杂的战略地图，而是先从“明确企业的核心使命和愿景”这个最基本也最容易被忽视的起点开始。这种“返璞归真”的叙述方式，反而帮助我重新审视了自己公司现有的战略文件，发现很多模糊不清的表述，正是后续指标体系混乱的根源。书中关于如何将模糊的愿景转化为可衡量的战略主题，以及如何运用“假设驱动”的方法来构建指标体系，提供了大量可操作的模板和案例。这些案例的选择非常贴合不同行业的痛点，从制造业的运营效率到服务业的客户体验，覆盖面广而不失深度。读完之后，我立刻组织了一个小团队，按照书中的“第一阶段——基础梳理”的步骤进行了一次内部研讨，效果立竿见影，团队成员的理解一致性大大提高了。这本书真正做到了将复杂的管理理论“去魅”，让普通管理者也能轻松上手。
评分这本书对于追求“深度落地”的管理者而言，无疑是一本“必读圣经”。我个人特别欣赏其在“指标选择的层级化”处理上所展现的严谨性。作者非常清晰地划分了战略指标（Lagging Indicators）、驱动指标（Leading Indicators）和运营指标（Control Metrics）之间的关系，并且给出了一个非常实用的矩阵，帮助用户判断哪些指标应该由哪个层级的管理者负责监控和改进。这解决了我在实践中遇到的一个常见难题：战略指标层层下达后，中层管理者往往只盯着自己的KPI，而失去了对关键驱动因素的关注。书中提供的“指标健康度评估框架”非常具有操作价值，它不仅告诉你指标应该是什么，更告诉你这个指标的“状态”如何，比如是否具备前瞻性、是否与战略紧密相关、数据获取是否容易等。这种对指标生命周期的全面审视，使得整个绩效管理系统变得更加健壮和可持续。它不仅仅是一本关于如何“建立”系统的书，更是一本关于如何“维护和进化”系统的实战指南，确保你的绩效框架不会随着业务环境的变化而迅速过时。
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