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1 1. (2005, 2006) (Balanced Scorecard, BSC) (Performance Management) BSC Harvard Business Review Kaplan and Norton (1992) Analog Devices Arthur M. Schneiderman 2000; SchneidermanKaplan and Norton (2000) Brown Olve et al BSC
2 BSC BSC KPI Key Performance Indicators, KPI PDCA (Plan-Do-Check-Act) BSC (Strategy Map) Kalpan and Norton BSC IT (Information Technology) CPM (Corporate Performance Management; Gartner, 2009) EPM (Enterprise Performance Management) BSC BSCBSC KPI BSC
3 . BSC BSC BSC or or BSCeol DB!! Google! BSC BSC SECU. S. Securities and Exchange Commission, EDGAR (Electronic Data Gathering, Analysis, and Retrieval system) BSC (NRI) BSC NRI BSC 2003BSC Speckbacher et al. (2003)
4 EDINET CODE BSC E00420 E E E E E E E E E E E E E NEC E E E E E E E E E E E E E UFJ E E E UFJ E E E NTT E E E
5 BSC BSC BSC BSC BSC BSC BSC BSC BSC YES NO DeBusk and Crabtree (2006) Institute of Management Accountants (IMA! ) BSC BSC BSC BSC BSC Pforsich (2005) KPMG BSC Ittner and Larcker (2004) BSC BSC Davis and Albright (2004)
6 BSC BSC BSC (2007) BSC BSC BSC. BSC BSC BSC BSC BSC Kaplan and Norton2000 pp BSC BSC BSC (2003) BSC
7 BSC BSC BSC BSC BSC BSC BSC (2003) BSC BSC BSC BSC BSC BSC BSC
8 BSC BSC (sculpting) BSC. KPI BSC BSC KPI KPI Brown2000 pp KPI R&D
9 KPI KPI KPI (Cheng et al, 2007) KPI KPI KPI BSC KPI KPI KPI KPI KPI 2005 KPI 2006
10 KPI KPI 2009b KPI KPI KPI KPI KPI
11 KPI KPI BSC MR Medical Representative, KPI 2009a BSC KPI BSC BSC EVA! BSC BSC
12 EVA! Economic Value Added, EVA EVA EVA EVA. BSC BSC
13 BSC KPI IT IT IT BSC IT IT IT BNSF (Burlington Northern Santa Fe Railway) IT BSC IT BNSF IT (CIO Magazine, 2005) IT IT IT IT
14 Showback IT CPU IT IT IT IT BSC (CIO Magazine, 2006) BSC IT IT KPI X Y
15 IT IT BSC IT IT IT. BSC BSC BSC BSC BSC BSC BSC BSC BSC KPI
16 BSC KPI KPI KPI KPI BSC BSC BNSF IT IT BSC BSC Brown, M. K. (2000) Winning Score: How to Design and Implement Organizational
17 Scorecards, Productivity Press MB Cheng, M. M., Luckett, P. F. and Mahama, H. (2007) Effect of perceived conflict among multiple performance goals and goal difficulty on task performance, Accounting & Finance, Vol. 47, No. 2, pp Davis, S. and Albright, T (2004) An investigation of the effect of Balanced Scorecard implementation on financial performance, Management Accounting Research, Jun 2004, Vol. 15, No. 2, pp DeBusk, G. K. and Crabtree, A, D. (2006) Does the Balanced Scorecard Improve Performance?, Management Accounting Quarterly, Vol. 8, No. 1. Gartner (2009) Magic Quadrant for Corporate Performance Management Suites, by Neil Chandler, Nigel Rayner, John E. Van Decker, James Holincheck, Gartner RAS Core Research Note G , April 30, Ittner, C. D. and Larcker, D. F. (2004) Coming Up Short on Nonfinancial Performance Measurement, Harvard Business Review, Feb. Kaplan, R. S. and Norton, D. P. (1992) The Balanced Scorecard - Measures That Drive Perfor- mance, Harvard Busuness Review, Jan-Feb. Kaplan, R. S. and Norton, D. P. (2000) The Strategy-Focused Organization: How Balanced Scorecard Companies Thrive in the New Business Environmen, Harvard Business School Press Kaplan, R. S. and Norton, D. P. (2008) Mastering the Management System, Harvard Busuness Review, Jan. Olve, N-G., Roy, J. and Wetter, M. (1999) Performance Drivers: A Practical Guide to Using the Balanced Scorecard, Wiley Pforsich, H. (2005) DOES YOUR SCORECARD NEED A WORKSHOP, Strategic Finance, Feb., Vol. 86 Issue 8, pp (2002) (2001)
18 (2001) (2005) pp (2006) pp (2001) (2002) pp (2002) (2000) (2001) (2003) pp (2007) pp (2001) Web BNSF (2008) BNSF Financial Analysts Meeting, March 6, 2008, CIO Magazine (2006) IT ( CIO Magazine (2005)BNSF IT ( (2005) ERP pp (2006)
19 pp (2007) BSC ES p. 141 (2009a) pp (2009b) KPI pp Schneiderman, A. M. Analog Devices: The First Balanced Scorecard!, from his website //
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BSC Balanced Scorecard BSC Robert S. Kaplan David P. Norton Kaplan&Norton BSC BSC BSC BSC (C) BSC BSC Kaplan & Norton BSC Kaplan & Norton,, p.,, p. BSC BSCBSC BSC BSC BSC BSC..,, pp. - BSC BSC BSC BSCKaplan
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マネジメント コントロール システムと KPI の機能 森口毅彦. 1 マネジメント コントロール システムと KPI の機能 森口毅彦 キーワード KPI CSF BSC 1. はじめに Kaplan Robert S. Kaplan Norton David P. Norton BSC Balanced Scorecard KPI Key Performance Indicators BSC BSC
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