Linking the Balanced Scorecard to Strategy
指出，真正的平衡计分卡不应只是财务与非财务指标的随意组合，而应源自业务单元的战略，并通过因果链将结果指标与绩效驱动因素联系起来。
The Balanced Scorecard was developed to measure both current operating performance and the drivers of future performance. Many managers believe they are using a Balanced Scorecard when they supplement traditional financial measures with generic, non-financial measures about customers, processes, and employees. But the best Balanced Scorecards are more than ad hoc collections of financial and non-financial measures. The objectives and measures on a Balanced Scorecard should be derived from the business unit's strategy. A scorecard should contain outcome measures and the performance drivers of those outcomes, linked together in causeand-effect relationships.