2

1992Dr. Rober KaplanDr. David Norton12

Gartner20001000
40%

10

11

12

13

()

14

3.

4.

5.

2.

6.

1.

7.

15

1.

16

2.

...

...

...

...

...

...

...

17

3.

18

4.

1.

8.

2.

7.

3.

6.

4.

5.

19

4.1

XXX

XXX

20

4.1
XXX2002

XXX

1860

XXX

XXX

XXX2002
21

4.2

XXX

/
/

22

4.2

23

4.3

A1

A2

B1

......

B2

24

4.4

25

4.5

26

4.6

1.
5.

2.

3.

4.

6.

7.

8.

27

4.6

28

4.7

29

4.8

ISO

30

5.

31

6.

32

7.

33

34

35

36

...

37

38

39

...

40

1.

2.

3.

4.

41

5.

6.

7.

1.

42

2.

A.
B.

43

2.

44

2.

45

3.




(SMART)
(Specific) :

(Measurable):
(Agreed-upon):
(Realistic):
(Tie-to-business)

46

3.
CB
A

C1
C2
Cn
A
B1

B2

Bn

I.

II.

III.

47

4.

(1719)

(1216)

(611)

100
60

40

20

80

100%

(1-5)

XXX

48

4.

100%
5%

49

4.

50

5.

51

5.

52

6.

53

7.

54

55

7.

56

7.

//
/

57

7.

58