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1992Dr. Rober KaplanDr. David Norton12

Gartner20001000
40%

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()

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4.1

XXX

XXX




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4.1
XXX2002

XXX

1860

XXX

XXX

XXX2002
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4.2

XXX


/
/

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4.2

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4.3

A1

A2

B1

......

B2

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4.8


ISO

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(SMART)
(Specific) :

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

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CB
A

C1
C2
Cn
A
B1

B2

Bn


I.

II.

III.

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(1719)

(1216)

(611)

100
60

40

20

80

100%

(1-5)

XXX

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100%
5%

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