Strategy-Focused Organizations motivate their people to executestrategy when they use the Balanced Scorecard as a communicationstool for educating every single associate. As individuals setpersonal work objectives which align with the organization'sBalanced Scorecard, and are thereafter rewarded with compensationand recognition-for both individual and team accomplishment-thestrategy becomes part of their everyday jobs.
战略核心型组织36使用平衡计分卡4作为沟通工具教育每一位成员，激励他们实施组织的战略34。随着员工建立起嵌入平衡计分卡的个人工作目标，并使收入和荣誉与之对应（包括个人及团队），战略便成为其日常工作的一部分。
平衡计分卡与以往的管理工具的一个很大的区别就在于它能够将考评结果与员工个人需求（包括收入、晋升、奖励等）进行直接的、准确的、有说服力的联系。而这种联系是对员工的最好的激励。
23. 目标 Objective*Concise statement articulating a specific component of what thestrategy must achieve/what is critical to its success. Eachperspective usually contains 3-6 primary objectives that state akey aspect of the strategy to be achieved over the next 3-5 years.Objectives are best stated as action phrases (verb/object) and mayinclude the means and/or desired results as well as the action.Example: “Increase Market Share Through Current Customers”(Financial), “Be Service Oriented” (Customer), “Achieve OrderFulfillment Excellence Through On-line Process Improvement”(Internal), “Align Incentives and Rewards With Employee Roles forIncreased Employee Satisfaction” (Learning Growth).
表明战略34必须达成的某一特殊方面（或者说成功关键）的简要清晰的陈述。平衡计分卡4的每个维度29通常包含3~6个说明在未来3~5年内实现战略的某一关键方面的主要目标。目标最好以动作句式表达且应包含动作的期望结果，例如：“通过现有客户增加市场占有率”（财务维度）、“服务领先”（客户维度）、“通过在线流程改进实现订单出色的满足”（内部流程）、“通过将激励及回报（机制）嵌入雇员角色增加员工满意度”（学习与成长维度）等。
从使命、核心价值观、愿景到战略，都是在公司层面上，而自目标开始，战略管理及平衡计分卡进入了部门或团队层面。目标是组织为达成战略实现而必须完成且必须在某个维度内进行考评的具体目标。
24. 组织优势 OrganizationalEnablers*Skills and knowledge, the tools and resources, and the cultureof the organization that will enable it to achieve strategy.
能够帮助组织实现其战略的技能、知识、工具、资源及文化
25. 成果考评 OutcomeMeasure*Measures to determine the outcome of an objective that indicatecompany performance at the end of a period. These areresults-oriented and do not reflect a process. Examples include:Year-end Sales, Cycle Time, and Market Share. Outcome measuresoften appear in the BSC’s outcome-oriented Financial and Customerperspectives.
同意于滞后指标14
26. 绩效Performance
组织完成自身设定目标任务的量化结果，可通俗地理解为“业绩”
27. 绩效动因 PerformanceDriver*Measures that indicate progress against a process or behavior.These measures are helpful in predicting the future outcome of anobjective. Examples include: Hours Spent with Customers, # ofMeetings with Cross-Functional Representation, # of ProcessReworks, etc. Performance Drivers often appear in the BSC’sprocess-oriented Internal and Learning Growthperspectives.
同意于领先指标15
28. 绩效指标 PerformanceIndicators*Measures of WHAT a company will track and trend over time, NOTthe actual targets such as direction and speed. A performanceindicator should include a statement of the unit to be measured ($,headcount, %, rating). Example: “Year over Year Sales ($)”(Financial), “Customer Satisfaction Rating” (Customer), “ServiceError Rate (%)” (Internal), “Strategic Skills Coverage Ratio”(Learning Growth).
公司所追踪的、趋势化的考评记录，而不是类似方向、速度等指标。绩效指标应包括度量单位（如$、雇员总数、百分比等）。例如：销售额年增率（财务）、顾客满意度（顾客）、服务出错率（内部流程）、战略技能涵盖率（学习与成长）等。
29. 维度 Perspectives*The set of (usually) four “viewpoints” to a strategy asrepresented by key constituents/stakeholders of that strategy.Viewed horizontally, each perspective represents the set ofobjectives desired by a particular stakeholder (Financial,Customer, Internal Process, Learning Growth/Employees). The perspectives, when taken together, permit acomplete view of the strategy and “tell the story of a strategy” ina clearly understandable framework. In unique circumstances,organizations may include a customized perspective in addition tothe four listed above. Example: “Financial”, “Customer”, “InternalProcesses”, “Learning and Growth” Other possible perspectivesinclude “Regulatory” and “Environmental”).
对战略34关键责任人/相关人所代表的一个战略的4个“视角”。从水平角度看，每个维度代表了一个特定责任人所期望的目标23集合（财务、客户、内部流程、学习与成长/员工）各个维度的集合构成对战略的完整反映，并清晰易懂地讲述战略故事。在特殊情况下，组织可以在四个基本维度外构建一个“个性化”的维度，例如“政策”或“环境”维度。
维度也有中译为“角度”或“方面”。卡普兰和诺顿认为平衡计分卡有四个基本维度，即：财务、顾客、内部流程和学习与创新，近期的实践证明组织需要根据具体情况增加或减少维度。
30. 流程 Process也称内部业务流程（internal businessprocess），指组织为达成其财务和客户目标而必须进行的业务活动的整个过程。31. 资源分配/财务预算 ResourceAllocation/Funds Budgeted $*The specific dollar budget or resource amount allocated to aparticular initiative. This amount should be presented in total,and can also be decomposed over specific periods, such asyears/quarters, as appropriate to the budgeting/strategic planningprocess. Example: (For the “Competency Model Development”Initiative), $300K total, $100K in 1999 for development, $200k in2000 for rollout.
分配给特定初始行动计划12的特定资金预算或资源许可。应列明总量、并根据战略计划流程分解为年或季度的特定时间范围。例如：为“竞争力模型开发”初始行动计划，30万美元总额，1999年共10万美元开发，2000年20万美元完成。
32. 战略构建 StrategicArchitecture*Linkages across scorecards that establish the theory of managingshared service units and decentralized business units within asingle corporate entity. A strategic architecture describesorganizational synergies by integrating the activities of otherwisesegregated and independent units.
横跨计分卡群的、构筑起管理一个公司实体内后勤部门和分散业务部门的管理理论的联系纽带。战略构建通过整合分散及独立业务部门的活动描述组织同步（运作）。
指公司所有计分卡之间的协调和同步。
33. 战略计划 StrategicPlan*When taken together, all of the Balanced Scorecard componentsrepresent a strategic plan. This form of strategic plan ensures thelinkage between an organization’s strategy and its activities. Italso ensures consistency across the organization from a frameworkand definitional standpoint.
所有平衡计分卡4的成分放到一起就构成了战略计划。该计划确保组织战略和活动的连接，也确保了组织框架和立足点的一致性。
34. 战略 Strategy*Description of what the organization is attempting to accomplishover the next 3-5 years, as represented by the organization’sthemes and objectives, taken collectively. By stating the strategyin terms of themes and objectives, the strategy will be representedin a concise, holistic, process-oriented manner, rather thanfinancial-only or departmentally segmented.
通过有选择的主题38和目标23对组织在未来3~5年中努力方向进行的描述。通过以主题及目标对战略进行陈述，该战略将反映一个扼要的、流程先导的方式而不是唯财务及部门分立
35. 战略图 Strategy Map*A visual representation of an organization’s strategy and theprocesses and systems necessary to implement that strategy. Astrategy map will show employees how their jobs are linked to theorganization’s overall objectives.
组织战略34、流程30、战略实施必须体系的形象化表达。战略图将向员工展示他们的工作如何与组织总体目标相联系。
36. 战略核心型组织 Strategy-FocusedOrganization* (SFO)A Strategy-Focused Organization places strategy at the center ofits management processes strategy is central to its agenda. Thereare five principles to a Strategy-Focused Organization: MobilizeChange through Executive Leadership; Translate the Strategy toOperational Terms; Align the Organization to the Strategy; MakeStrategy Everyone’s Job; Make Strategy a Continual Process.
战略核心型组织将战略34置于管理流程的核心，即战略是议程的中心。该类组织有5大原则：自上而下、战略具体化39、战略嵌入3组织、战略联系日常工作、战略持久流程化。
37. 指标 Target*The level of performance or rate of improvement required for aparticular measure. Targets are stated in specific units ($, #, %,Rating, etc.), and should include time-based segments (annually,quarterly, etc.) as appropriate. Targets should be observed overtime to determine important trending behavior, so that correctiveaction can be taken as needed. Example: (For the Measure “Year overYear Sales”), ‘99: $30M, ‘00: $35M, ‘01: $38M.
绩效26水平或进展幅度需要明确的考评17，指标包含特定单位（$、数量、百分比等）以及适当的时间基准（如年度、季度等），须不断观察指标以分析重要的行为趋势，以利（采取）必要的修正行动。例如：考评“年增销售额”1999年3000万、2000年3500万、2001年3800万。
38. 主题 Theme*Descriptive statement representing a major component of astrategy, as articulated at the highest level in the Vision. Moststrategies can be represented in 3-5 themes. Themes are most oftendrawn from an organization’s internal processes or the customervalue proposition, but may also be drawn from key financial goals.The key is that themes represent vertically linked groupings ofobjectives across several scorecard perspectives (at a minimum,Customer and Internal). Themes are often stated as catchy phrasesor “buzz” words that are easy for the organization to remember andinternalize. Example: “Top Innovator,” “Customer Intimate,”“Operationally Excellent” “Processes/Tools,” “Thinking,” “Content,”“Pipeline” (I/T Organization).
类似愿景42最高层面的陈述，用以描述性说明战略34中主要的成分。大多数战略可分解为3~5个主题，主题集合见于自组织的内部流程或顾客价值定位，有时也见于关键财务目标23。关键在于主题代表了横跨多个计分卡维度29的、纵向联系的目标群（至少包括顾客几内部流程），主题往往被写成朗朗上口的句子以便记忆。例如：顶尖创新者、顾客亲密、运行出色、流程/工具、思考、管道等。
39. 战略具体化 Translate* (Translatethe Strategy to Operational Terms)A Strategy-Focused Organization translates strategy into actionwhen it organizes a "strategy map" framework of cause and effectbetween its strategic objectives, then operationalizes theseobjectives with measures which, considered as a group, comprise aBalanced Scorecard. This "hypothesis" about how the strategy willcreate value involves objectives drawn from, at a minimum, fourperspectives: Financial, Customer, Internal Process, and Learningand Growth.
战略核心型组织36一旦在其战略目标间组织起因果关系6的战略图35框架，并按平衡计分卡4的模式建立针对目标的考评17，就实现了战略的具体化。这一有关战略如何创造价值的“前提”至少涉及来自财务、顾客、内部流程和学习与成长四个维度29的诸多目标。
40. 价值链 Value Chain*The process steps by which a company moves from theidentification of its customer needs to customer fulfillment.
企业从了解客户需求到的满足客户（需求）的流程30的各个步骤
41. 价值定位（价值取向） ValueProposition*A value proposition is the unique mix of product, price,service, relationship and image that a provider offers itscustomers. It determines the market segments to be targeted and howthe organization will differentiate itself in those segments,relative to its competition.
企业供给其客户的有关产品、价格、服务、关系及形象的独特组合。它明确了组织的细分市场及与同一市场内竞争对手的差异。
42. 愿景 Vision*Concise written statement defining the mid-long term (3-5 year)strategy of the organization. The vision is the summary statementof how the organization wants/intends to be perceived by the world.The statement is external/market oriented, brief (1-3 sentences),and stated in “visionary,” colorful terms. Example: Become therespected leader in financial services with a focus on end-to-endcustomer relationships and satisfaction, resulting in optimizedbalance sheets for our partners.
定义组织中期战略34的扼要陈述。愿景也是组织希望世界怎样看待自身的概要陈述，该陈述是外部/市场先导的（写给外人看的：译者注）扼要的（一至三行）、形象化及文采飞扬的。例如：在关注最终客户关系及满意度的财务服务（领域）成为受尊重的领导企业，并为合伙人写就最佳资产负债表。
愿景也译为“远景”或“前景” |
