论使命与利益相关者对平衡记分卡结构的影响

Mission and interest belonginger put influence on BSCs structure

卡普兰和诺顿以制造业企业为模板创办了平衡记分卡的基本结构,但是不同的企业使命不同,利益相关者不同,结 构也应做相应调整。作者按照盈利与非盈利为标准划分组织类型,以政府组织、商业、医疗卫生组织、人力资源部门为代表的 职能部门为例来说明使命与利益相关者对平衡记分卡结构的影响。

Kaplan and Norton invent the BSC on the basis of manufacturer . However, the structure should adjust with the mission and interest belonginger, for example ,gpvernment, trade organization, HR and hospital .