The Strategy-Focused Organization: How Balanced Scorecard Companies Thrive in the New Business Environment

著者 : Robert S.Kaplan David P.Norton

• Harvard Business Review Press

作品紹介・あらすじ

The creators of the revolutionary performance management tool called the Balanced Scorecard introduce a new approach that makes strategy a continuous process owned not just by top management, but by everyone. In The Strategy-Focused Organization, Robert Kaplan and David Norton share the results of ten years of learning and research into more than 200 companies that have implemented the Balanced Scorecard. Drawing from more than twenty in-depth case studies--including Mobil, CIGNA, and AT&T Canada--Kaplan and Norton illustrate how Balanced Scorecard adopters have taken their groundbreaking tool to the next level. These organizations have used the scorecard to create an entirely new performance management framework that puts strategy at the center of key management processes and systems. Kaplan and Norton articulate the five key principles required for building strategy-focused organizations: 1) translate the strategy into operational terms, 2) align the organization to the strategy, 3) make strategy everyone's everyday job, 4) make strategy a continual process, and 5) mobilize change through strong, effective leadership.
The authors provide a detailed account of how a range of organizations in the private, public, and nonprofit sectors have deployed these principles to achieve breakthrough, sustainable performance improvements.

感想・レビュー・書評

[mkf1989さんの感想 · 2013年12月30日]

バランスト・スコアカード（BSC）を研究する上では避けて通れない本。1992年に Kaplan & Norton がBSCを紹介してから最初のアップデートと言える本で，具体的なBSC構築の方法や，それに関連する豊富な事例が紹介されており，BSCの根底に流れる戦略との関連が強調されている。またQ&Aコーナーを含め，TQMやABCなど他の管理会計手法との関係も整理されている点は貴重であり，評価できる。開発者自身の本であり，やや手法の宣伝という要素があるため，星は4つ。