Strategy Maps: Converting Intangible Assets into Tangible Outcomes

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  • Harvard Business School Pr (2004年1月20日発売)
  • Amazon.co.jp ・洋書 (324ページ)
  • / ISBN・EAN: 9781591391340

Strategy Maps: Converting Intangible Assets into Tangible Outcomesの感想・レビュー・書評

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  • 元々、ABM(Activity Based Management)をベースとするBSC(Balanced Score Card)は管理会計的な業績管理ツールという色彩が強い。一方、BSCをより上位に位置する経営戦略と連携させようという試みが戦略マップの考え方である。

    戦略マップ策定にあたって、(cascadeによる)戦略との連動とビジュアル化は興味深い。しかしながら、個々の要因間の因果関係は、厳密に検証できないから、かなりアバウトにならざるを得ない。その結果、階層が深くなればなるほど、本来の趣旨(戦略の実現)とその手段や指標が乖離していってしまう危険性がある。

    言い換えると、現場を巻き込まずに戦略マップを作れば、絵に描いた餅になり、一方、作成を現場に任せると自分たちの達成できそうな(都合の良い)指標や行動と戦略とを強引に結びつけてしまう弊害もある。

    このあたりをどう解決するかが、実務上の課題となると思われる。

  • Good tool book to help develop good business plan

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Strategy Maps: Converting Intangible Assets into Tangible Outcomesのその他の作品

Robert S. Kaplanの作品

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Strategy Maps: Converting Intangible Assets into Tangible Outcomesの作品紹介

More than a decade ago, Robert S. Kaplan and David P. Norton introduced the Balanced Scorecard, a revolutionary performance measurement system that allowed organizations to quantify intangible assets such as people, information, and customer relationships. Then, in The Strategy-Focused Organization, Kaplan and Norton showed how organizations achieved breakthrough performance with a management system that put the Balanced Scorecard into action. Now, using their ongoing research with hundreds of Balanced Scorecard adopters across the globe, the authors have created a powerful new tool--the "strategy map"--that enables companies to describe the links between intangible assets and value creation with a clarity and precision never before possible. Kaplan and Norton argue that the most critical aspect of strategy--implementing it in a way that ensures sustained value creation--depends on managing four key internal processes: operations, customer relationships, innovation, and regulatory and social processes.
The authors show how companies can use strategy maps to link those processes to desired outcomes; evaluate, measure, and improve the processes most critical to success; and target investments in human, informational, and organizational capital. Providing a visual "aha!" for executives everywhere who can't figure out why their strategy isn't working, Strategy Maps is a blueprint any organization can follow to align processes, people, and information technology for superior performance.

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