BSC的实施英文版.pdf11

Companies using the balanced scorecard have
achieved mixed success. We believe the difficulty
lies with the process of choosing metrics
and using them appropriately. To solve
the dilemmas of how to systematically
choose appropriate metrics and how to compare divisions
with differing metrics, we suggest using a tool
called the Analytic Hierarchy Process (AHP).
The AHP is a unique method that provides a means
of choosing appropriate metrics in virtually any context.
It uses a hierarchical approach to organize data for proper
decision making. The method is easy to implement,
simple to understand, and able to satisfy every requirement
of metric choice and scorecard construction. The
process can neatly capture the consensus of a potentially
divergent group of managers and can be quickly and
easily updated as desired. The AHP is a powerful yet
simple tool that provides great promise toward implementing
the balanced scorecard for practical use.
BALANCED SCORECARD CONCEPT
In the September 1997 issue of Management Accounting
(now Strategic Finance), B. Douglas Clinton and Ko
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