{"id":781,"date":"2012-07-23T12:27:22","date_gmt":"2012-07-23T09:27:22","guid":{"rendered":"http:\/\/54.234.154.4\/?p=781"},"modified":"2013-05-28T08:31:49","modified_gmt":"2013-05-28T05:31:49","slug":"the-balanced-scorecard","status":"publish","type":"post","link":"https:\/\/dr-ama.com\/beta\/the-balanced-scorecard\/","title":{"rendered":"The Balanced Scorecard \u0645\u0631\u062c\u0639: \u0642\u064a\u0627\u0633 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u062a\u0648\u0627\u0632\u0646"},"content":{"rendered":"

The Balanced Scorecard <\/span><\/h2>\n

\u0645\u0631\u062c\u0639<\/span>: \u00a0\u0642\u064a\u0627\u0633 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u062a\u0648\u0627\u0632\u0646\u00a0<\/span><\/h2>\n

 <\/p>\n

Reference<\/span><\/strong>: The Balanced Scorecard<\/span>\u00a0Robert S. Kaplan and and Dived P. Norton, The Balanced Scorecard: Translating Strategy into Action, Harvard Business School Press , 1996<\/span><\/p>\n

———————————————————————————————————————————————–<\/p>\n

\u0646\u0628\u0630\u0629 \u0639\u0646 \u0647\u0630\u0627 \u0627\u0644\u0645\u0631\u062c\u0639<\/span><\/strong><\/h2>\n
\u0648\u062a\u0639\u0648\u062f \u0641\u0643\u0631\u0629 \u0645\u062f\u062e\u0644 \u0642\u064a\u0627\u0633 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u062a\u0648\u0627\u0632\u0646 \u0627\u0644\u062a\u064a \u062a\u0646\u0627\u0648\u0644\u0647\u0627 \u0647\u0630\u0627 \u0627\u0644\u0643\u062a\u0627\u0628 \u0639\u0646\u062f\u0645\u0627 \u062a\u0645 \u062a\u0642\u062f\u064a\u0645\u0647\u0627 \u0644\u0623\u0648\u0644 \u0645\u0631\u0629 \u0643\u0645\u0641\u0647\u0648\u0645 \u0644\u0642\u064a\u0627\u0633 \u0627\u0644\u0623\u062f\u0627\u0621 \u0641\u064a \u0627\u0644\u0645\u0646\u0638\u0645\u0629 \u0639\u0646 \u0637\u0631\u064a\u0642 \u00a0Kaplan and Norton \u0641\u064a \u0639\u0627\u0645 1992 \u060c \u0641\u064a\u00a0\u00a0 \u0645\u062c\u0644\u0629 Harvard Business Review \u0648\u0643\u0627\u0646 \u0627\u0644\u0647\u062f\u0641 \u0645\u0646 \u062a\u0642\u062f\u064a\u0645 \u0647\u0630\u0627 \u0627\u0644\u0646\u0645\u0648\u0630\u062c \u0647\u0648 \u0627\u0644\u062a\u063a\u0644\u0628 \u0639\u0644\u0649 \u0627\u0644\u0642\u0635\u0648\u0631 \u0627\u0644\u0630\u064a \u064a\u0648\u0627\u062c\u0647 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u0645\u0642\u0627\u064a\u064a\u0633 \u0627\u0644\u0645\u0627\u0644\u064a\u0629. \u0641\u0627\u0644\u0645\u0642\u0627\u064a\u064a\u0633 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u062a\u0631\u0643\u0632 \u0639\u0644\u0649 \u0627\u0644\u0646\u062a\u0627\u0626\u062c \u0648\u062a\u0633\u062a\u062e\u062f\u0645 \u0645\u0624\u0634\u0631\u0627\u062a \u0644\u0627\u062d\u0642\u0629 lagging \u060c \u0648\u0644\u0643\u0646\u0647\u0627 \u063a\u064a\u0631 \u0645\u0631\u062a\u0628\u0637\u0629 \u0628\u0645\u062d\u0631\u0643\u0627\u062a \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u062a\u064a \u062a\u062a\u0639\u0644\u0642 \u0628\u0645\u0624\u0634\u0631\u0627\u062a \u062e\u0644\u0642 \u0642\u064a\u0645\u0629 \u062c\u062f\u064a\u062f\u0629 Leading \u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0641\u064a \u0627\u0644\u0639\u0645\u0644\u0627\u0621 \u0648\u0627\u0644\u0645\u0648\u0631\u062f\u064a\u0646 \u0648\u0627\u0644\u0639\u0627\u0645\u0644\u064a\u0646 \u0648\u0627\u0644\u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0627 \u0648\u0627\u0644\u0627\u0628\u062a\u0643\u0627\u0631.<\/span><\/div>\n
\u062a\u0646\u0627\u0648\u0644 \u0627\u0644\u0643\u062a\u0627\u0628 \u0641\u064a \u0627\u0644\u0628\u062f\u0627\u064a\u0629 \u0627\u0644\u0645\u0634\u0643\u0644\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0648\u0627\u062c\u0647 \u0627\u0644\u0645\u0646\u0638\u0645\u0627\u062a \u0627\u0644\u0645\u0639\u0627\u0635\u0631\u0629 \u0646\u062a\u064a\u062c\u0629 \u0627\u0639\u062a\u0645\u0627\u062f\u0647\u0627 \u0639\u0644\u0649 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0641\u064a \u0627\u0644\u0642\u064a\u0627\u0633 \u0641\u0642\u0637 \u0648\u062a\u062c\u0627\u0647\u0644\u0647\u0627 \u0644\u0642\u064a\u0627\u0633 \u0627\u0644\u0639\u0646\u0627\u0635\u0631 \u063a\u064a\u0631 \u0627\u0644\u0645\u0644\u0645\u0648\u0633\u0629 \u0648\u062a\u0623\u062b\u064a\u0631\u0647\u0627 \u0639\u0644\u0649 \u0645\u0633\u062a\u0648\u0649 \u0627\u0644\u0623\u062f\u0627\u0621 \u0641\u064a \u0627\u0644\u0645\u0624\u0633\u0633\u0629\u060c \u0648\u062a\u0646\u0627\u0648\u0644 \u0627\u0644\u0622\u062b\u0627\u0631 \u0627\u0644\u0633\u0644\u0628\u064a\u0629 \u0646\u062a\u064a\u062c\u0629 \u0627\u0644\u0627\u0639\u062a\u0645\u0627\u062f \u0641\u0642\u0637 \u0639\u0644\u0649 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u062a\u0627\u0631\u064a\u062e\u064a\u0629 \u0641\u064a \u0642\u064a\u0627\u0633 \u0627\u062f\u0627\u0621 \u0627\u0644\u0645\u0624\u0634\u0631\u0627\u062a\u060c \u0648\u0643\u064a\u0641 \u0623\u0646\u0647\u0627 \u0644\u0627 \u062a\u0639\u0637\u064a \u0645\u0624\u0634\u0631\u0627\u062a \u062f\u0642\u064a\u0642\u0629 \u0648\u062d\u0642\u064a\u0642\u0629 \u0639\u0644\u0649 \u0645\u0633\u062a\u0648\u0649 \u0627\u0644\u0623\u062f\u0627\u0621 \u0648\u0644\u0627 \u062a\u0633\u0627\u0647\u0645 \u0641\u064a \u062a\u0637\u0648\u064a\u0631 \u0627\u0644\u0639\u0645\u0644 \u0641\u064a \u0627\u0644\u0645\u0624\u0633\u0633\u0629<\/span><\/div>\n
\u0627\u0646\u062a\u0642\u0644 \u0627\u0644\u0643\u062a\u0627\u0628 \u0625\u0644\u0649 \u062c\u0632\u0626\u064a\u0629 \u0645\u0647\u0645\u0629 \u0648\u0647\u0649 \u0627\u0644\u0641\u0644\u0633\u0641\u0629 \u0627\u0644\u0641\u0643\u0631\u0629 \u0627\u0644\u0631\u0626\u064a\u0633\u0629 \u0627\u0644\u062a\u064a \u064a\u0631\u0643\u0632 \u0639\u0644\u064a\u0647\u0627 \u0648\u0647\u0649 \u0627\u0644\u0645\u062d\u0627\u0648\u0631 \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0629 \u0641\u064a \u0627\u0644\u0642\u064a\u0627\u0633 \u0648\u0627\u0644\u062a\u064a \u064a\u0645\u0643\u0646 \u0644\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u062a\u0637\u0628\u064a\u0642\u0647\u0627 \u0644\u062a\u0637\u0648\u064a\u0631 \u0639\u0645\u0644\u0647\u0627 \u0648\u0647\u0649 \u060c \u0647\u0648 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0645\u062c\u0645\u0648\u0639\u0629 \u0645\u062a\u0643\u0627\u0645\u0644\u0629 \u0645\u0646 \u0627\u0644\u0645\u0642\u0627\u064a\u064a\u0633 \u0648\u0627\u0644\u0645\u0624\u0634\u0631\u0627\u062a \u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u0627\u0644\u0623\u062f\u0627\u0621\u060c \u062a\u0636\u0645 \u0645\u0624\u0634\u0631\u0627\u062a \u0645\u0627\u0644\u064a\u0629 \u0648\u0645\u0624\u0634\u0631\u0627\u062a \u063a\u064a\u0631 \u0645\u0627\u0644\u064a\u0629 \u0644\u062a\u0628\u064a\u0646 \u0627\u0644\u062c\u0648\u0627\u0646\u0628 \u0627\u0644\u0645\u062e\u062a\u0644\u0641\u0629 \u0644\u0642\u062f\u0631\u0629 \u0627\u0644\u0645\u0646\u0638\u0645\u0629 \u0639\u0644\u0649 \u0627\u0644\u0623\u062f\u0627\u0621\u060c \u0648\u062a\u062d\u0642\u064a\u0642 \u0623\u0647\u062f\u0627\u0641\u0647\u0627 \u0627\u0644\u0625\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629 \u0628\u0634\u0643\u0644 \u0645\u062a\u0648\u0627\u0632\u0646 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0644\u062a\u0631\u0643\u064a\u0632 \u0639\u0644\u0649 \u0627\u0644\u0645\u062d\u0627\u0648\u0631 \u0627\u0644\u0623\u0631\u0628\u0639\u0629 \u0627\u0644\u062a\u0627\u0644\u064a\u0629:<\/span><\/div>\n
<\/div>\n
\n
    \n
  • \u0627\u0644\u0645\u062d\u0648\u0631 \u0627\u0644\u0645\u0627\u0644\u064a Financial Prospective :<\/span> \u0648\u064a\u0631\u0643\u0632 \u0639\u0644\u0649 \u0625\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629 \u0627\u0644\u0646\u0645\u0648 \u0648\u0627\u0644\u0631\u0628\u062d\u064a\u0629 \u0648\u0631\u0624\u064a\u0629 \u0623\u0635\u062d\u0627\u0628 \u0627\u0644\u0645\u0635\u0644\u062d\u0629 \u0644\u0644\u0645\u0646\u0638\u0645\u0629.<\/span><\/li>\n
  • \u0645\u062d\u0648\u0631 \u0627\u0644\u0639\u0645\u064a\u0644 Customer Prospective<\/span> : \u064a\u0631\u0643\u0632 \u0639\u0644\u0649 \u0625\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629 \u062e\u0644\u0642 \u0627\u0644\u0642\u064a\u0645\u0629 \u0644\u0644\u0639\u0645\u064a\u0644 \u0648\u0643\u064a\u0641 \u062a\u0628\u062f\u0648 \u0627\u0644\u0645\u0646\u0638\u0645\u0629 \u0645\u0646 \u0645\u0646\u0638\u0648\u0631 \u0627\u0644\u0639\u0645\u064a\u0644.<\/span><\/li>\n
  • \u0645\u062d\u0648\u0631 \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 Internal Process Prospective<\/span> : \u0648\u064a\u0631\u0643\u0632 \u0639\u0644\u0649 \u0627\u0644\u0623\u0648\u0644\u0648\u064a\u0627\u062a \u0627\u0644\u0625\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629 \u0644\u0645\u062e\u062a\u0644\u0641 \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0648\u0627\u0644\u062a\u064a \u062a\u062d\u0642\u0642 \u0627\u0644\u0631\u0636\u0627\u0621 \u0644\u0644\u0639\u0645\u0644\u0627\u0621 \u0648\u0623\u0635\u062d\u0627\u0628 \u0627\u0644\u0645\u0635\u0644\u062d\u0629.\u060c \u0648\u064a\u0647\u062a\u0645 \u0628\u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u062a\u0641\u0648\u0642 \u0641\u064a\u0647\u0627 \u0627\u0644\u0645\u0646\u0638\u0645\u0629.<\/span><\/li>\n
  • \u0645\u062d\u0648\u0631 \u0627\u0644\u062a\u0639\u0644\u0645 \u0648\u0627\u0644\u0646\u0645\u0648 Learning and Growth Prospective<\/span> : \u0648\u064a\u0631\u0643\u0632 \u0639\u0644\u0649 \u0627\u0644\u0623\u0648\u0644\u0648\u064a\u0627\u062a \u0644\u062e\u0644\u0642 \u0627\u0644\u0645\u0646\u0627\u062e \u0627\u0644\u0630\u064a \u064a\u062f\u0639\u0645 \u0627\u0644\u062a\u063a\u064a\u0631 \u0627\u0644\u062a\u0646\u0638\u064a\u0645\u064a \u0648\u0627\u0644\u0627\u0628\u062a\u0643\u0627\u0631 \u0648\u0627\u0644\u0646\u0645\u0648.<\/span><\/li>\n<\/ul>\n<\/div>\n
    \u0648\u0631\u0643\u0632 \u0627\u0644\u0643\u062a\u0627\u0628 \u0639\u0644\u0649 \u0627\u0644\u0645\u0645\u064a\u0632\u0627\u062a \u0627\u0644\u062a\u064a \u064a\u062d\u0642\u0642\u0647\u0627 \u062a\u0637\u0628\u064a\u0642 \u0642\u064a\u0627\u0633 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u062a\u0648\u0627\u0632\u0646 \u0623\u0648 \u0643\u0645\u0627 \u064a\u0639\u0631\u0641\u0647 \u0627\u0644\u0628\u0639\u0636 \u0628\u0637\u0627\u0642\u0627\u062a \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u062a\u0648\u0627\u0632\u0646 \u062d\u064a\u062b \u0648\u0636\u062d \u0623\u0646 \u062a\u0637\u0628\u064a\u0642\u0647 \u064a\u0639\u062a\u0628\u0631 \u0623\u062f\u0627\u0629 \u0625\u062f\u0627\u0631\u064a\u0629 \u0645\u0647\u0645\u0629 \u064a\u0633\u062a\u062e\u062f\u0645\u0647\u0627 \u0645\u062c\u0644\u0633 \u0627\u0644\u0625\u062f\u0627\u0631\u0629\u060c \u0648\u062a\u0645\u0643\u0646 \u0643\u0644 \u0641\u0631\u062f \u0645\u0646 \u0623\u0641\u0631\u0627\u062f \u0627\u0644\u0645\u0646\u0638\u0645\u0629 \u0645\u0646 \u062a\u062d\u0642\u064a\u0642 \u0627\u0644\u062d\u0627\u062c\u0627\u062a \u0648\u0627\u0644\u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0644\u0645\u062e\u062a\u0644\u0641 \u0623\u0635\u062d\u0627\u0628 \u0627\u0644\u0645\u0635\u0644\u062d\u0629 ( \u0627\u0644\u0645\u062a\u0639\u0627\u0645\u0644\u064a\u0646 \u0645\u0639 \u0627\u0644\u0645\u0646\u0638\u0645\u0629).<\/span><\/div>\n
    \u0648\u0641\u064a \u0627\u0644\u062c\u0632\u0621 \u0627\u0644\u0623\u062e\u064a\u0631 \u0645\u0646 \u0627\u0644\u0643\u062a\u0627\u0628 \u062a\u0646\u0627\u0648\u0644\u0627 \u0627\u0644\u0628\u0627\u062d\u062b\u0627\u0646 \u0627\u0644\u062e\u0637\u0648\u0627\u062a \u0627\u0644\u062a\u0641\u0635\u064a\u0644\u064a\u0629 \u0644\u0643\u064a\u0641\u064a\u0629 \u062a\u0637\u0628\u064a\u0642 Balanced Scorecard \u0641\u064a \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a<\/span><\/div>\n
    ————————————————————————————————————————————————–<\/span><\/div>\n

    The Balanced Scorecard key concepts:<\/span><\/strong><\/span>
    \n 1. The Balanced Scorecard concept involves creating a set of measurements for four strategic perspectives. These perspectives include:<\/span>
    \n \u2022 Financial prospective<\/span>
    \n \u2022 Customer prospective<\/span>
    \n \u2022 Internal process prospective<\/span>
    \n \u2022 Learning and Growth prospective<\/span>
    \n 2. The philosophy behind the BSC if you can measure it, you can mange it, you can achieve it<\/span>
    \n 3. The BSC focus on using four to five indicators for each perspective.<\/span>
    \n 4. An important part of the balanced scorecard concept is the emphasis on establishing a balance between four types of measurements. These types of measurements include:<\/span>
    \n \u2022 Short term and Long term objectives ,<\/span>
    \n \u2022 External environment (shareholders and customers) and Internal environment ( critical successful factors, processes , people)<\/span>
    \n Leading indicators and Lagging indicators (outcomes),<\/span>
    \n \u2022 Objective measures (tangible factors ) and Subjective measures (intangible factors)<\/span><\/p>\n

    \u00a0<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

    The Balanced Scorecard \u0645\u0631\u062c\u0639: \u00a0\u0642\u064a\u0627\u0633 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u062a\u0648\u0627\u0632\u0646\u00a0   Reference: The Balanced Scorecard\u00a0Robert S. Kaplan and and Dived P. Norton, The Balanced Scorecard: Translating Strategy into Action, Harvard Business School Press , 1996 ———————————————————————————————————————————————– \u0646\u0628\u0630\u0629 \u0639\u0646 \u0647\u0630\u0627 \u0627\u0644\u0645\u0631\u062c\u0639 \u0648\u062a\u0639\u0648\u062f \u0641\u0643\u0631\u0629 \u0645\u062f\u062e\u0644 \u0642\u064a\u0627\u0633 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u062a\u0648\u0627\u0632\u0646 \u0627\u0644\u062a\u064a \u062a\u0646\u0627\u0648\u0644\u0647\u0627 \u0647\u0630\u0627 \u0627\u0644\u0643\u062a\u0627\u0628 \u0639\u0646\u062f\u0645\u0627 \u062a\u0645 \u062a\u0642\u062f\u064a\u0645\u0647\u0627 \u0644\u0623\u0648\u0644 \u0645\u0631\u0629 \u0643\u0645\u0641\u0647\u0648\u0645 \u0644\u0642\u064a\u0627\u0633 \u0627\u0644\u0623\u062f\u0627\u0621 […]\n","protected":false},"author":1,"featured_media":784,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_uf_show_specific_survey":0,"_uf_disable_surveys":false,"iawp_total_views":1,"footnotes":""},"categories":[23,47],"tags":[],"class_list":["post-781","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-23","category-47"],"acf":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/dr-ama.com\/beta\/wp-json\/wp\/v2\/posts\/781","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/dr-ama.com\/beta\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/dr-ama.com\/beta\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/dr-ama.com\/beta\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/dr-ama.com\/beta\/wp-json\/wp\/v2\/comments?post=781"}],"version-history":[{"count":0,"href":"https:\/\/dr-ama.com\/beta\/wp-json\/wp\/v2\/posts\/781\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/dr-ama.com\/beta\/wp-json\/wp\/v2\/media\/784"}],"wp:attachment":[{"href":"https:\/\/dr-ama.com\/beta\/wp-json\/wp\/v2\/media?parent=781"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/dr-ama.com\/beta\/wp-json\/wp\/v2\/categories?post=781"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/dr-ama.com\/beta\/wp-json\/wp\/v2\/tags?post=781"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}