Bsc was invented in 1992 by prof . robert s kaplan of harvard business school and mr . david norton , ceo of renaissance solutions 平衡計(jì)分卡是由哈佛商學(xué)院教授羅伯特? s ?卡普蘭和復(fù)興全球戰(zhàn)略集團(tuán)總裁大衛(wèi)? p ?諾頓于1992年提出的。
The balanced scorecard , which developed by robert kaplan and david norton as a link between strategy and execution , may be a framework to translate needs of business as the focus of reengineering in governments 將顧客需求放在最優(yōu)先考慮的平衡計(jì)分卡,正是能夠切合競爭力提升的思維模式與工具。