Strategy Maps: Converting Intangible Assets into Tangible Outcomes

  • Harvard Business Review Press
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本棚登録 : 10
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  • ・洋書 (480ページ)
  • / ISBN・EAN: 9781591391340


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.


  • 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。




  • Good tool book to help develop good business plan

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