Converting vision and the strategyof enterpriseand organization, to concrete action from four points of view, as it plans & manages, supports the plan and execution of the strategy in combination also with the strategy itself to the change of the market and environment, the framework of management strategic plan execution appraisal in order to make conform softly. Or the achievement goal which is utilized with this framework and the card which states evaluation figure it is.
In order 1990, conforms to information society to examine the new achievement appraisal system which, is research section of the American consultant company KPMG was done at the no run laboratory which the research project which the beginning. Robert S (Robert S. Kaplan) of American 0 0N Harvard University which participated in this research the professor (David P. Norton) of the management consultant with the doctor collected the research result, in 1992 announced on "the Harvard business review" magazine. It reached the point where because of this the balanced scorecard is known.
This research in order that the limit of the achievement management which is inclined to former financial affairs achievement index is broken down, decided the criteria of the wide range, aimed toward the fact that value of the intangible asset whose, appraisal degree of satisfaction of the customer and such as motivation of the employee is difficult from there is clarified. Then whether or not in the future of enterprise, presently by jointly using non financial affairs achievement evaluation figure with financial affairs achievement evaluation figure, past activity proper it judges it becomes method of thinking the basis.
In the balanced scorecard, "of point of view (past)" "customer point of view (inside)" four points of view "" of point of view of innovation and study (in the future) of point of view (outside)"internal business process" "of financial affairs" are used. Individual execution item every of individual and the section which from thesepoints of view conform to the strategy/numerical goal /evaluation figure is set,PDCAcycle is turned andcompany internalprocess improvement and skill rise of the individual are urged monitoring these by doing, the shape that is taken enterprise reform is promoted.
These four points of view are not independence respectively, what is set on the basis of the causal relation between each index is required. With the, while the short-term profit and the long-term profit, taking the balance between the Stark holder (interest person) of company-wide goal and section goal and the shareholder customer employee etc., it reaches the point where standardized strategic decision and that strategy and the practice which has consistency are done. The strategic map was lectured to 2000, as a tool in order to decide the strategy which has coherence betweenfour points of view.
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