平衡计分卡(Balanced Scorecard,BSC)是战略部署的典型方法,由美国卡普兰和诺顿首先提出。下述陈述中,哪些关于平衡计分卡的阐述是正确的?()
第1题:
5 GE Railways plc (GER) operates a passenger train service in Holtland. The directors have always focused solely on
the use of traditional financial measures in order to assess the performance of GER since it commenced operations
in 1992. The Managing Director of GER has asked you, as a management accountant, for assistance with regard to
the adoption of a balanced scorecard approach to performance measurement within GER.
Required:
(a) Prepare a memorandum explaining the potential benefits and limitations that may arise from the adoption of
a balanced scorecard approach to performance measurement within GER. (8 marks)
第2题:
A、战略地图
B、平衡计分卡
C、突破性成果
D、战略中心型组织
第3题:
(b) What are the advantages and disadvantages of using a balanced scorecard to better assess the overall
performance of Lawson Engineering? (8 marks)
第4题:
第5题:
第6题:
(ii) Suggest THREE other performance measures (not applied in (i)) which might be used to assess the
customer perspective of the balanced scorecard of GER. (3 marks)
第7题:
A.平衡计分卡可以帮助企业实现组织协同,创造达成组织目标的合力
B.平衡计分卡四个维度中最领先的指标是内部过程指标
C.平衡计分卡可以平衡包括员工和社区在内的五大利益相关方的利益,帮助企业取得卓越绩效
D.平衡计分卡需要建立四个维度的关键绩效指标,用以监控目标的实现
第8题:
(b) Discuss ways in which the traditional budgeting process may be seen as a barrier to the achievement of the
aims of EACH of the following models for the implementation of strategic change:
(i) benchmarking;
(ii) balanced scorecard; and
(iii) activity-based models. (12 marks)
第9题:
第10题: