It may well be more useful to use a range of measures than to rely on purely financial ones - what can most employees do about return on investment, for example? It would be difficult for the Royal Botanical Gardens to use such traditional financial measures exclusively. First, they aren't particularly appropriate for a not-for-profit organisation. second, financial information is historical, so measures based on it may not help the organisation in the future. Lastly, using financial information alone may lead the board to focus too closely on those stakeholders who provide finance - the government in this case. This might lead to cost-cutting, which will reduce the quality of service provided to other stakeholders, or to a lack of investment for the future.
In answering the second part of the question, we should look at the specific measures that the Royal Botanical Gardens could introduce. As well as considering the organisation from a financial viewpoint, Kaplan and Norton discussed three new perspectives that businesses should consider: the customer perspective, the internal business perspective and the learning and growth perspective. We should start the task of developing a balanced scorecard by looking at the organisation from all of these perspectives.
The customer perspective considers areas such as customer satisfaction and how the organisation adds value to these customers. In the Royal Botanical Gardens' case this would include everyone who makes an inquiry as well as all of its visitors.The internal business perspective considers the internal processes that the organisation needs to perform well in order to be successful. For the Royal Botanical Gardens these would include the procedure it goes through to reply to a query from a university. The learning and growth perspective considers areas that require constant improvement. For the Royal Botanical Gardens this would include staff training and investment in modern equipment.
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The organisation could then look at a range of measures for each area mentioned in the mission statement. For example, one of the aspects was "displaying living and preserved collections". The balanced scorecard could turn these into specific measures:
* Financial perspective. Budget for the cost of adding new preserved collections.
* Customer perspective. Attractiveness of displays. Quality of information provided about displays.
* Internal business perspective. Time spent on maintaining preserved collections.
* Learning and growth perspective. Number of new displays presented during the year. Number of visits made to overseas equivalents of the Royal Botanical Gardens.
A similar exercise could be performed for the other areas of the mission statement - for example, research, plant appreciation etc.
參考答案:它可能更有助于利用一系列措施比单纯依靠财政路-- 大多数员工怎么做的投资回报,比如? 很难皇家植物园独家使用这种传统的财政措施. 首先,他们并不特别适合于不牟利的组织. 二、金融信息,是历史的,所以它的措施可能不利于组织的未来. 最后, 利用金融信息城就有可能导致过分集中于那些利益密切者提供财务- 政府在本案. 这可能导致削减成本,而降低服务质量提供给其他利害关系方 或缺乏投资的前途. 在回答第二部分的问题, 我们应该看具体措施可以引进皇家植物园. 以及该组织从财政角度考虑, 卡普兰和诺顿讨论三个新观点,企业应考虑:客户角度 内部业务学习和成长的角度和观点. 要从发展的任务平衡计分卡看,从所有这些观点组织. 顾客的角度考虑诸如顾客满意度、如何加入该组织向这些客户价值. 在英国皇家植物园的这个案件进行了调查,将包括每个人以及其所有 visitors.the内部业务角度考虑,组织内部进程要做得好,才能成功. 皇家植物园为这些程序将毫无疑问地通过答辩,从 大学. 学习和成长的角度考虑地方需要不断完善. 为皇家植物园这将包括人员培训、投资现代设备. 放大放大200%400%〔照片〕,然后看看组织了一系列措施,在每个地区提 使命声明. 举例来说,一个方面是"展示收藏和保存生活". 平衡计分卡可以把这些变成具体措施:*财务观点. 预算费用增加了新的收藏保存. *顾客的角度. 显示器吸引力. 有关资料显示品质. *内部业务视角. 藏品保存时间保持. *学习与成长角度. 展出期间一些新一年. 海外访问的次数等同皇家植物园. 类似的演习能完成任务说明的其他领域,比如研究、 植物欣赏等
