柯普朗

為哈佛商學院教授，論文超過120篇，著書十本，其中包括與大衛•諾頓合著的《平衡計分卡》、與羅賓•庫柏(Robin Cooper)合著的《成本與效應》（Cost & Effect）。他也在全球各地為大企業規畫績效衡量和成本管理系統。他的研究、教學、諮詢和演說重點集中在新的績效評估與衡量系統上，主要是平衡計分卡和作業基礎成本制度。柯普朗得獎無數，包括榮獲美國會計師公會（American Accounting Association）頒發的「傑出教育家獎」及英國特許管理會計師公會（Chartered Institute of Management Accountants）的「會計專業特殊貢獻獎」。他的電子郵件信箱為︰rkaplan@hbs.edu。

大衛•諾頓

為Balanced Scorecard Collaborative公司董事長，這是一家為促進全球進一步瞭解、使用、提升並整合平衡計分卡的專業服務公司。在策略績效管理的領域中，諾頓身兼諮詢顧問、研究者和演說者三種角色。他不但和柯普朗一起開發出平衡計分卡的概念，並合著了《平衡計分卡》一書。他的電子郵件信箱為︰dnorton@bscol.com。

More than a decade ago, Robert S. Kaplan and David P. Norton introduced the Balanced Scorecard, a revolutionary performance measurement system that allowed organizations to quantify intangible assets such as people, information, and customer relationships. Then, in The Strategy-Focused Organization, Kaplan and Norton showed how organizations achieved breakthrough performance with a management system that put the Balanced Scorecard into action.

Now, using their ongoing research with hundreds of Balanced Scorecard adopters across the globe, the authors have created a powerful new tool-the "strategy map"-that enables companies to describe the links between intangible assets and value creation with a clarity and precision never before possible.

Kaplan and Norton argue that the most critical aspect of strategy-implementing it in a way that ensures sustained value creation-depends on managing four key internal processes: operations, customer relationships, innovation, and regulatory and social processes. The authors show how companies can use strategy maps to link those processes to desired outcomes; evaluate, measure, and improve the processes most critical to success; and target investments in human, informational, and organizational capital.

Providing a visual epiphany for executives everywhere who can't figure out why their strategy isn't working, Strategy Maps is a blueprint any organization can follow to align processes, people, and information technology for superior performance.

length: (cm)23.6 　　　 　　　　　 　　　　　 width:(cm)16