[{"@context":"http:\/\/schema.org\/","@type":"BlogPosting","@id":"https:\/\/wiki.edu.vn\/jp\/wiki14\/archives\/335905#BlogPosting","mainEntityOfPage":"https:\/\/wiki.edu.vn\/jp\/wiki14\/archives\/335905","headline":"\u30d0\u30e9\u30f3\u30b9\u30c8\u30fb\u30b9\u30b3\u30a2\u30ab\u30fc\u30c9 – Wikipedia","name":"\u30d0\u30e9\u30f3\u30b9\u30c8\u30fb\u30b9\u30b3\u30a2\u30ab\u30fc\u30c9 – Wikipedia","description":"\u30d0\u30e9\u30f3\u30b9\u30c8\u30fb\u30b9\u30b3\u30a2\u30ab\u30fc\u30c9\uff08\u82f1: Balanced Scorecard, BSC\u3001\u30d0\u30e9\u30f3\u30b9\u30fb\u30b9\u30b3\u30a2\u30ab\u30fc\u30c9\u3068\u3082\uff09\u306f\u3001\u30ed\u30d0\u30fc\u30c8\u30fbS\u30fb\u30ad\u30e3\u30d7\u30e9\u30f3\uff08\u30cf\u30fc\u30d0\u30fc\u30c9\u30fb\u30d3\u30b8\u30cd\u30b9\u30fb\u30b9\u30af\u30fc\u30eb\u6559\u6388\uff09\u3068\u30c7\u30d3\u30c3\u30c9\u30fb\u30ce\u30fc\u30c8\u30f3\uff08\u30b3\u30f3\u30b5\u30eb\u30bf\u30f3\u30c8\u4f1a\u793e\u793e\u9577\uff09\u304c1992\u5e74\u306b\u300cHarvard Business Review\u300d\u8a8c\u4e0a\u306b\u767a\u8868\u3057\u305f\u696d\u7e3e\u8a55\u4fa1\u30b7\u30b9\u30c6\u30e0\u3067\u3042\u308b\u3002 \u3053\u306e\u6982\u5ff5\u306f\u3001\u5f93\u6765\u306e\u8ca1\u52d9\u7684\u6307\u6a19\u4e2d\u5fc3\u306e\u696d\u7e3e\u7ba1\u7406\u624b\u6cd5\u306e\u6b20\u70b9\u3092\u88dc\u3046\u3082\u306e\u3067\u3042\u308a\u3001\u6226\u7565\u30fb\u30d3\u30b8\u30e7\u30f3\u3092\uff14\u3064\u306e\u8996\u70b9\uff08\u8ca1\u52d9\u306e\u8996\u70b9\u30fb\u9867\u5ba2\u306e\u8996\u70b9\u30fb\u696d\u52d9\u30d7\u30ed\u30bb\u30b9\u306e\u8996\u70b9\u30fb\u5b66\u7fd2\u3068\u6210\u9577\u306e\u8996\u70b9\uff09\u3067\u5206\u985e\u3057\u3001\u305d\u306e\u4f01\u696d\u306e\u6301\u3064\u6226\u7565\u3084\u30d3\u30b8\u30e7\u30f3\u3068\u9023\u9396\u3055\u308c\u305f\u8ca1\u52d9\u7684\u6307\u6a19\u3001\u53ca\u3073\u975e\u8ca1\u52d9\u7684\u6307\u6a19\u3092\u8a2d\u5b9a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002 \u306a\u304a\u3001\u3053\u306e\u30d0\u30e9\u30f3\u30b9\u30c8\u30fb\u30b9\u30b3\u30a2\u30ab\u30fc\u30c9\uff08BSC\uff09\u306e\u6982\u5ff5\u306f\u3001\u696d\u7e3e\u8a55\u4fa1\u30b7\u30b9\u30c6\u30e0\u304b\u3089\u51fa\u767a\u3057\u3001\u7d4c\u55b6\u8005\u60c5\u5831\u30b7\u30b9\u30c6\u30e0\u3068\u3057\u3066\u767a\u5c55\u3057\u305f\u5f8c\u3001\u30ad\u30e3\u30d7\u30e9\u30f3\/\u30ce\u30fc\u30c8\u30f3\u306e\u6700\u65b0\u8457\u4f5c\u306b\u304a\u3044\u3066\u306f\u3001\u6226\u7565\u7684\u7d4c\u55b6\u30b7\u30b9\u30c6\u30e0\u3068\u3057\u3066\u4f4d\u7f6e\u4ed8\u3051\u3089\u308c\u3066\u3044\u308b\u3002 \u5178\u578b\u7684\u306a\u30d0\u30e9\u30f3\u30b9\u30c8\u30fb\u30b9\u30b3\u30a2\u30ab\u30fc\u30c9\u306e\u5b9f\u88c5\u306f\u4ee5\u4e0b\u306e4\u3064\u306e\u30d7\u30ed\u30bb\u30b9\u304b\u3089\u306a\u308b\u3002 \u30d3\u30b8\u30e7\u30f3\u3092\u5b9f\u73fe\u53ef\u80fd\u306a\u76ee\u6a19\u306b\u7ffb\u8a33\u3059\u308b\u3002 \u30d3\u30b8\u30e7\u30f3\u306b\u3064\u3044\u3066\u8b70\u8ad6\u3057\u3001\u500b\u3005\u306e\u696d\u7e3e\u3068\u30ea\u30f3\u30af\u3055\u305b\u308b\u3002 \u30d3\u30b8\u30cd\u30b9\u8a08\u753b\u7acb\u6848\u3002 \u30d5\u30a3\u30fc\u30c9\u30d0\u30c3\u30af\u3068\u5b66\u7fd2\u306b\u3088\u308a\u3001\u6226\u7565\u306b\u4fee\u6b63\u3092\u52a0\u3048\u308b\u3002 Table of Contents 4\u3064\u306e\u8996\u70b9[\u7de8\u96c6]\u696d\u7e3e\u306b\u95a2\u3059\u308b\u5e45\u5e83\u3044\u89b3\u70b9[\u7de8\u96c6]\u5b9f\u969b\u306e\u5229\u7528[\u7de8\u96c6]\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u30c4\u30fc\u30eb[\u7de8\u96c6]\u30d0\u30e9\u30f3\u30b9\u30c8\u30fb\u30b9\u30b3\u30a2\u30ab\u30fc\u30c9\u306a\u3069\u6570\u5024\u76ee\u6a19\u7ba1\u7406\u306e\u9650\u754c[\u7de8\u96c6]\u95a2\u9023\u9805\u76ee[\u7de8\u96c6]\u53c2\u8003\u6587\u732e[\u7de8\u96c6]\u5916\u90e8\u30ea\u30f3\u30af[\u7de8\u96c6] 4\u3064\u306e\u8996\u70b9[\u7de8\u96c6] 4\u3064\u306e\u8996\u70b9\u3068\u306f\u3001\u8ca1\u52d9\u306e\u8996\u70b9\u3001\u9867\u5ba2\u306e\u8996\u70b9\u3001\u696d\u52d9\u30d7\u30ed\u30bb\u30b9\u306e\u8996\u70b9\u3001\u5b66\u7fd2\u3068\u6210\u9577\u306e\u8996\u70b9\u3067\u3042\u308a\u3001\u5404\u8996\u70b9\u3054\u3068\u306b\u76ee\u6a19\u3001\u696d\u7e3e\u8a55\u4fa1\u6307\u6a19\u3001\u30bf\u30fc\u30b2\u30c3\u30c8\u3001\u5177\u4f53\u7684\u30d7\u30ed\u30b0\u30e9\u30e0\u304c\u8a2d\u5b9a\u3055\u308c\u308b\u3002 \u8ca1\u52d9\u306e\u8996\u70b9\uff1a\u682a\u4e3b\u3084\u5f93\u696d\u54e1\u306a\u3069\u306e\u5229\u5bb3\u95a2\u4fc2\u8005\u306e\u671f\u5f85\u306b\u3053\u305f\u3048\u308b\u305f\u3081\u3001\u4f01\u696d\u696d\u7e3e\u3068\u3057\u3066\u8ca1\u52d9\u7684\u306b\u6210\u529f\u3059\u308b\u305f\u3081\u306b\u3069\u306e\u3088\u3046\u306b\u884c\u52d5\u3059\u3079\u304d\u304b\u306e\u6307\u6a19\u3092\u8a2d\u5b9a\u3059\u308b\u3002","datePublished":"2022-04-20","dateModified":"2022-04-20","author":{"@type":"Person","@id":"https:\/\/wiki.edu.vn\/jp\/wiki14\/archives\/author\/lordneo#Person","name":"lordneo","url":"https:\/\/wiki.edu.vn\/jp\/wiki14\/archives\/author\/lordneo","image":{"@type":"ImageObject","@id":"https:\/\/secure.gravatar.com\/avatar\/c9645c498c9701c88b89b8537773dd7c?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/c9645c498c9701c88b89b8537773dd7c?s=96&d=mm&r=g","height":96,"width":96}},"publisher":{"@type":"Organization","name":"Enzyklop\u00e4die","logo":{"@type":"ImageObject","@id":"https:\/\/wiki.edu.vn\/wiki4\/wp-content\/uploads\/2023\/08\/download.jpg","url":"https:\/\/wiki.edu.vn\/wiki4\/wp-content\/uploads\/2023\/08\/download.jpg","width":600,"height":60}},"image":{"@type":"ImageObject","@id":"https:\/\/ja.wikipedia.org\/wiki\/Special:CentralAutoLogin\/start?type=1x1","url":"https:\/\/ja.wikipedia.org\/wiki\/Special:CentralAutoLogin\/start?type=1x1","height":"1","width":"1"},"url":"https:\/\/wiki.edu.vn\/jp\/wiki14\/archives\/335905","about":["Wiki"],"wordCount":940,"articleBody":"\u30d0\u30e9\u30f3\u30b9\u30c8\u30fb\u30b9\u30b3\u30a2\u30ab\u30fc\u30c9\uff08\u82f1: Balanced Scorecard, BSC\u3001\u30d0\u30e9\u30f3\u30b9\u30fb\u30b9\u30b3\u30a2\u30ab\u30fc\u30c9\u3068\u3082\uff09\u306f\u3001\u30ed\u30d0\u30fc\u30c8\u30fbS\u30fb\u30ad\u30e3\u30d7\u30e9\u30f3\uff08\u30cf\u30fc\u30d0\u30fc\u30c9\u30fb\u30d3\u30b8\u30cd\u30b9\u30fb\u30b9\u30af\u30fc\u30eb\u6559\u6388\uff09\u3068\u30c7\u30d3\u30c3\u30c9\u30fb\u30ce\u30fc\u30c8\u30f3\uff08\u30b3\u30f3\u30b5\u30eb\u30bf\u30f3\u30c8\u4f1a\u793e\u793e\u9577\uff09\u304c1992\u5e74\u306b\u300cHarvard Business Review\u300d\u8a8c\u4e0a\u306b\u767a\u8868\u3057\u305f\u696d\u7e3e\u8a55\u4fa1\u30b7\u30b9\u30c6\u30e0\u3067\u3042\u308b\u3002  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 \u30d3\u30b8\u30e7\u30f3\u3092\u5b9f\u73fe\u53ef\u80fd\u306a\u76ee\u6a19\u306b\u7ffb\u8a33\u3059\u308b\u3002\u30d3\u30b8\u30e7\u30f3\u306b\u3064\u3044\u3066\u8b70\u8ad6\u3057\u3001\u500b\u3005\u306e\u696d\u7e3e\u3068\u30ea\u30f3\u30af\u3055\u305b\u308b\u3002\u30d3\u30b8\u30cd\u30b9\u8a08\u753b\u7acb\u6848\u3002\u30d5\u30a3\u30fc\u30c9\u30d0\u30c3\u30af\u3068\u5b66\u7fd2\u306b\u3088\u308a\u3001\u6226\u7565\u306b\u4fee\u6b63\u3092\u52a0\u3048\u308b\u3002Table of Contents4\u3064\u306e\u8996\u70b9[\u7de8\u96c6]\u696d\u7e3e\u306b\u95a2\u3059\u308b\u5e45\u5e83\u3044\u89b3\u70b9[\u7de8\u96c6]\u5b9f\u969b\u306e\u5229\u7528[\u7de8\u96c6]\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u30c4\u30fc\u30eb[\u7de8\u96c6]\u30d0\u30e9\u30f3\u30b9\u30c8\u30fb\u30b9\u30b3\u30a2\u30ab\u30fc\u30c9\u306a\u3069\u6570\u5024\u76ee\u6a19\u7ba1\u7406\u306e\u9650\u754c[\u7de8\u96c6]\u95a2\u9023\u9805\u76ee[\u7de8\u96c6]\u53c2\u8003\u6587\u732e[\u7de8\u96c6]\u5916\u90e8\u30ea\u30f3\u30af[\u7de8\u96c6]4\u3064\u306e\u8996\u70b9[\u7de8\u96c6]4\u3064\u306e\u8996\u70b9\u3068\u306f\u3001\u8ca1\u52d9\u306e\u8996\u70b9\u3001\u9867\u5ba2\u306e\u8996\u70b9\u3001\u696d\u52d9\u30d7\u30ed\u30bb\u30b9\u306e\u8996\u70b9\u3001\u5b66\u7fd2\u3068\u6210\u9577\u306e\u8996\u70b9\u3067\u3042\u308a\u3001\u5404\u8996\u70b9\u3054\u3068\u306b\u76ee\u6a19\u3001\u696d\u7e3e\u8a55\u4fa1\u6307\u6a19\u3001\u30bf\u30fc\u30b2\u30c3\u30c8\u3001\u5177\u4f53\u7684\u30d7\u30ed\u30b0\u30e9\u30e0\u304c\u8a2d\u5b9a\u3055\u308c\u308b\u3002\u8ca1\u52d9\u306e\u8996\u70b9\uff1a\u682a\u4e3b\u3084\u5f93\u696d\u54e1\u306a\u3069\u306e\u5229\u5bb3\u95a2\u4fc2\u8005\u306e\u671f\u5f85\u306b\u3053\u305f\u3048\u308b\u305f\u3081\u3001\u4f01\u696d\u696d\u7e3e\u3068\u3057\u3066\u8ca1\u52d9\u7684\u306b\u6210\u529f\u3059\u308b\u305f\u3081\u306b\u3069\u306e\u3088\u3046\u306b\u884c\u52d5\u3059\u3079\u304d\u304b\u306e\u6307\u6a19\u3092\u8a2d\u5b9a\u3059\u308b\u3002\u9867\u5ba2\u306e\u8996\u70b9\uff1a\u4f01\u696d\u306e\u30d3\u30b8\u30e7\u30f3\u3092\u9054\u6210\u3059\u308b\u305f\u3081\u306b\u3001\u9867\u5ba2\u306b\u5bfe\u3057\u3066\u3069\u306e\u3088\u3046\u306b\u884c\u52d5\u3059\u3079\u304d\u304b\u306e\u6307\u6a19\u3092\u8a2d\u5b9a\u3059\u308b\u3002\u696d\u52d9\u30d7\u30ed\u30bb\u30b9\u306e\u8996\u70b9\uff1a\u8ca1\u52d9\u7684\u76ee\u6a19\u306e\u9054\u6210\u3084\u9867\u5ba2\u6e80\u8db3\u5ea6\u3092\u5411\u4e0a\u3055\u305b\u308b\u305f\u3081\u306b\u3001\u512a\u308c\u305f\u696d\u52d9\u30d7\u30ed\u30bb\u30b9\u3092\u69cb\u7bc9\u3059\u308b\u305f\u3081\u306e\u6307\u6a19\u3092\u8a2d\u5b9a\u3059\u308b\u3002\u5b66\u7fd2\u3068\u6210\u9577\u306e\u8996\u70b9\uff1a\u4f01\u696d\u306e\u30d3\u30b8\u30e7\u30f3\u3092\u9054\u6210\u3059\u308b\u305f\u3081\u306b\u7d44\u7e54\u3084\u500b\u4eba\u3068\u3057\u3066\u3001\u3069\u306e\u3088\u3046\u306b\u5909\u5316\uff08\u6539\u5584\uff09\u3057\u80fd\u529b\u5411\u4e0a\u3092\u56f3\u308b\u304b\u306e\u6307\u6a19\u3092\u8a2d\u5b9a\u3059\u308b\u3002\u696d\u7e3e\u306b\u95a2\u3059\u308b\u5e45\u5e83\u3044\u89b3\u70b9[\u7de8\u96c6]\u9ece\u660e\u671f\u30d0\u30e9\u30f3\u30b9\u30c8\u30fb\u30b9\u30b3\u30a2\u30ab\u30fc\u30c9\u306f\u3001\u7d44\u7e54\u306e\u696d\u7e3e\u30fb\u52b9\u7387\u306b\u95a2\u3059\u308b\u8a55\u4fa1\u3092\u307e\u3068\u3081\u305f\u7c21\u6f54\u306a\u30ec\u30dd\u30fc\u30c8\u3067\u3042\u308b\u3002\u5404\u8a55\u4fa1\u5c3a\u5ea6\u30921\u3064\u4ee5\u4e0a\u306e\u671f\u5f85\u5024\uff08\u76ee\u6a19\u5024\uff09\u3068\u95a2\u9023\u4ed8\u3051\u308b\u3053\u3068\u3067\u3001\u7d44\u7e54\u306e\u696d\u7e3e\u304c\u305d\u308c\u3089\u671f\u5f85\u5024\u306b\u9054\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u306b\u7d4c\u55b6\u8005\u306b\u8b66\u5831\u3092\u767a\u3059\u308b\u3053\u3068\u3068\u306a\u308b\u30021992\u5e74\u306e Harvard Business Review \u306e\u8a18\u4e8b\u306b\u3082\u3042\u308b\u3088\u3046\u306b\u3001\u30d0\u30e9\u30f3\u30b9\u30c8\u30fb\u30b9\u30b3\u30a2\u30ab\u30fc\u30c9\u306e\u9375\u3068\u306a\u308b\u306e\u306f\u305d\u306e\u3088\u3046\u306a\u8a55\u4fa1\u5c3a\u5ea6\u306e\u9078\u629e\u65b9\u6cd5\u3067\u3042\u308b\u3002\u5f53\u521d\u3001\u30d0\u30e9\u30f3\u30b9\u30c8\u30fb\u30b9\u30b3\u30a2\u30ab\u30fc\u30c9\u306f\u7d44\u7e54\u304c\u305d\u306e\u6226\u7565\u306e\u5b9f\u65bd\u72b6\u6cc1\u3092\u76e3\u8996\u3059\u308b\u305f\u3081\u306e\u30c4\u30fc\u30eb\u3068\u3057\u3066\u767b\u5834\u3057\u305f\u3002  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strategic linkage model\u300d\u3084\u300c\u6226\u7565\u30de\u30c3\u30d7; strategy map\u300d\u3067\u63cf\u304b\u308c\u308b\u300c\u6226\u7565\u76ee\u6a19; strategic 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Performance Prism\u3001Results Based Management\u3001Third Generation Balanced Scorecard 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[1] \u3068 BSPG [2] \u304c\u3042\u308b\u3002\u4e00\u65b9\u3001\u6c4e\u7528\u7684\u306a\u30aa\u30d5\u30a3\u30b9\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\uff08\u8868\u8a08\u7b97\u30bd\u30d5\u30c8\u3001\u30ef\u30fc\u30c9\u30d7\u30ed\u30bb\u30c3\u30b5\u3001\u30d7\u30ec\u30bc\u30f3\u30c6\u30fc\u30b7\u30e7\u30f3\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306a\u3069\uff09\u3092\u5229\u7528\u3059\u308b\u5834\u5408\u3082\u591a\u3044\u3002\u6c4e\u7528\u30bd\u30d5\u30c8\u3067\u9069\u5207\u306a\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8\u3092\u69cb\u7bc9\u3059\u308b\u624b\u9593\u3068\u5c02\u7528\u30bd\u30d5\u30c8\u3092\u8cfc\u5165\u3059\u308b\u8cbb\u7528\u306e\u30c8\u30ec\u30fc\u30c9\u30aa\u30d5\u306e\u554f\u984c\u3068\u8a00\u3048\u308b\u3002\u5c02\u7528\u30bd\u30d5\u30c8\u3068\u3057\u3066\u306f\u3001\u30aa\u30e9\u30af\u30eb\u793e\u3001SAP\u793e\u3001\u30de\u30a4\u30af\u30ed\u30bd\u30d5\u30c8\u793e\u304b\u3089\u767a\u58f2\u3055\u308c\u3066\u3044\u308b\u304c\u3001\u304b\u306a\u308a\u9ad8\u6a5f\u80fd\u3067\u9ad8\u984d\u306a\u88fd\u54c1\u304c\u5e02\u5834\u306e\u5927\u534a\u3067\u3042\u308b\u3002\u4f4e\u4fa1\u683c\u30bd\u30d5\u30c8\u3068\u3057\u3066\u306f\u3001\u300c\u6226\u7565\u5275\u9020.light[3]\u300d\uff08\u55b6\u696d\u5275\u9020\u793e\uff09\u3068\u3044\u3046\u3082\u306e\u304c3\u4e07\u5186\u3067\u8ca9\u58f2\u3055\u308c\u3066\u3044\u308b\u3002\u307e\u305f2010\u5e74\u306b\u306f\u3001\u682a\u5f0f\u4f1a\u793e\u30aa\u30aa\u30b5\u30ef\uff65\u30d3\u30b8\u30cd\u30b9\uff65\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u304b\u3089\u6708\u984d\uff11\u4e07\u5186\u306e\u5ec9\u4fa1\u7248\u30af\u30e9\u30a6\u30c9\u578b\u30b7\u30b9\u30c6\u30e0\u304c\u767a\u8868\u3055\u308c\u3066\u3044\u308b\u3002\u300ce-scorecard [4]\u300d\u30d0\u30e9\u30f3\u30b9\u30c8\u30fb\u30b9\u30b3\u30a2\u30ab\u30fc\u30c9\u306a\u3069\u6570\u5024\u76ee\u6a19\u7ba1\u7406\u306e\u9650\u754c[\u7de8\u96c6]\u30d0\u30e9\u30f3\u30b9\u30c8\u30fb\u30b9\u30b3\u30a2\u30ab\u30fc\u30c9\u3084KPI(\u91cd\u8981\u696d\u7e3e\u8a55\u4fa1\u6307\u6a19)\u306a\u3069\u306b\u3088\u308b\u6570\u5024\u76ee\u6a19\u7ba1\u7406\u306e\u9650\u754c\u304c\u6307\u6458\u3055\u308c\u3066\u3044\u308b\u3002\u4f8b\u3048\u3070\u3001\u30de\u30fc\u30af \u30db\u30c0\u30c3\u30af\u306e\u8abf\u67fb\u306b\u3088\u308b\u3068\u3001\u30d0\u30e9\u30f3\u30b9\u30c8\u30b9\u30b3\u30a2\u30ab\u30fc\u30c9(BSC)\u306b\u3088\u308a\u696d\u7e3e\u7d66\u3092\u652f\u7d66\u3057\u3066\u3044\u308b\u4f01\u696d\u306f\u3001S&P 500\u306e15 %\u3092\u5360\u3081\u305f\u304c\u3001\u305d\u306e\u4ed6\u306e\u4f01\u696d\u3088\u308a\u5e73\u57473.5 %\u696d\u7e3e\u304c\u4f4e\u304b\u3063\u305f\u3053\u3068\u304c\u660e\u3089\u304b\u306b\u306a\u3063\u3066\u3044\u308b[1][2]\u3002^ \u30db\u30c0\u30c3\u30af\u306e\u8abf\u67fb^ \u6570\u5024\u76ee\u6a19\u7ba1\u7406(KPI\u3084BSC)\u306e\u9650\u754c\u95a2\u9023\u9805\u76ee[\u7de8\u96c6]\u53c2\u8003\u6587\u732e[\u7de8\u96c6]Cobbold, I. and Lawrie, G. (2002\u5e74a).  \u201cThe Development of the Balanced Scorecard as a Strategic Management Tool\u201d.  Performance Measurement Association 2002Cobbold, I and Lawrie, G (2002\u5e74b). \u201cClassification of Balanced Scorecards based on their effectiveness as strategic control or management control tools\u201d. Performance Measurement Association 2002.Kaplan, R. S. and Norton, D. P. (1992\u5e74) “The balanced scorecard: measures that drive performance”, Harvard Business Review Jan \u2013 Feb pp71-80.Kaplan, R. S. and Norton, D. P. (1993\u5e74) “Putting the Balanced Scorecard to Work”, Harvard Business Review Sep \u2013 Oct pp2-16.Kaplan, R. S. and Norton, D. P. (1996\u5e74) “Using the balanced scorecard as a strategic management system”, Harvard Business Review Jan \u2013 Feb pp75-85.Kaplan, R. S. and Norton, D. P. (1996\u5e74) \u201cBalanced Scorecard: Translating Strategy into Action\u201d Harvard Business School Press\u30ed\u30d0\u30fc\u30c8\u30fbS\u30fb\u30ad\u30e3\u30d7\u30e9\u30f3\uff0f\u30c7\u30d3\u30c3\u30c8\u30fbP\u30fb\u30ce\u30fc\u30c8\u30f3\u8457 \u5409\u5ddd\u6b66\u7537\u8a33\u300e\u30d0\u30e9\u30f3\u30b9\u30b9\u30b3\u30a2\u30ab\u30fc\u30c9\u3010\u65b0\u3057\u3044\u7d4c\u55b6\u6307\u6a19\u306b\u3088\u308b\u4f01\u696d\u5909\u9769\u3011\u300f\u751f\u7523\u6027\u51fa\u7248 1997\u5e7411\u6708 ISBN 978-4-8201-1620-2Kurtzman J (1997\u5e74) “Is your company off course?  Now you can find out why”, Fortune Feb 17 pp128- 30Niven, Paul R. (2006\u5e74) “Balanced Scorecard. Step-by-step. Maximizing Performance and Maintaining Results”.\u677e\u539f\u606d\u5fd7\u90ce\u300e\u30d0\u30e9\u30f3\u30b9\u30fb\u30b9\u30b3\u30a2\u30ab\u30fc\u30c9\u7d4c\u55b6\u300f\u65e5\u520a\u5de5\u696d\u65b0\u805e\u793e 2000\u5e741\u6708 ISBN 978-4-526-04500-4\u30ed\u30d0\u30fc\u30c8\u30fbS\u30fb\u30ad\u30e3\u30d7\u30e9\u30f3\uff0f\u30c7\u30d3\u30c3\u30c8\u30fbP\u30fb\u30ce\u30fc\u30c8\u30f3\u8457 \u6afb\u4e95\u901a\u6674\u8a33\u300e\u6226\u7565\u30d0\u30e9\u30f3\u30b9\u30c8\u30fb\u30b9\u30b3\u30a2\u30ab\u30fc\u30c9\u300f\u6771\u6d0b\u7d4c\u6e08 2001\u5e749\u6708 ISBN 978-4-492-55432-6\u4f0a\u85e4\u4e00\u5f66\uff0f\u4e0a\u5bae\u514b\u5df1\u300e[\u65b0\u7248]\u5c0f\u3055\u306a\u4f1a\u793e\u306b\u3082\u6d3b\u7528\u3067\u304d\u308b!\u30d0\u30e9\u30f3\u30b9\u30fb\u30b9\u30b3\u30a2\u30ab\u30fc\u30c9\u306e\u5275\u308a\u65b9\u300f\u540c\u53cb\u9928\u30002007\u5e745\u6708\u3000ISBN 978-4496043079\u5916\u90e8\u30ea\u30f3\u30af[\u7de8\u96c6]\u4e8b\u4f8b"},{"@context":"http:\/\/schema.org\/","@type":"BreadcrumbList","itemListElement":[{"@type":"ListItem","position":1,"item":{"@id":"https:\/\/wiki.edu.vn\/jp\/wiki14\/#breadcrumbitem","name":"Enzyklop\u00e4die"}},{"@type":"ListItem","position":2,"item":{"@id":"https:\/\/wiki.edu.vn\/jp\/wiki14\/archives\/335905#breadcrumbitem","name":"\u30d0\u30e9\u30f3\u30b9\u30c8\u30fb\u30b9\u30b3\u30a2\u30ab\u30fc\u30c9 – Wikipedia"}}]}]