問16
頻出度★★☆
バランススコアカードで企業業績を評価する四つの視点として一般的なものは,“財務”,“内部ビジネスプロセス”及び“学習と成長”ともう一つはどれか。
平成22年度 秋期 ITパスポート試験 問16
This question's explanation and your answers so far.
解説
問 16
- ア
正解 A Balanced Scorecard (BSC) is a management method that evaluates a company from four perspectives, so as to make up for the limits of measuring business performance by financial indicators alone. The four are “Financial,” “Customer,” “Internal Business Process,” and “Learning and Growth.” Besides the three listed in the question, the one that remains is “Customer,” so the correct answer is ア. The customer perspective measures how customers see the company — customer satisfaction, market share, repeat rate, and so on — and it is positioned as the source that produces financial results. A good way to remember the four is as a chain of cause and effect: Learning and Growth → Internal Business Process → Customer → Financial.
Incorrectイ
“Information” is not one of the four BSC perspectives. Building up information systems and information assets is not a separate perspective in the BSC framework; it is an element handled within the “Learning and Growth” perspective (intangible foundations of management such as people, information systems, and organizational culture).
Incorrectウ
“Strategy” is not one of the perspectives; it is what the BSC as a whole is applied to. The BSC is a tool for breaking a management strategy down into the four perspectives and turning it into a strategy map and KPIs so that it can be carried out and evaluated. Strategy sits on the input side, and is not an item placed alongside the four perspectives.
Incorrectエ
“Quality” is likewise not one of the four perspectives. In the BSC, quality is not a separate perspective; it is included in the “Internal Business Process” perspective as an indicator of how well manufacturing and service delivery are carried out (defect rate, yield rate, and so on). The method that puts quality at its core is TQM and similar approaches, not the BSC.
ここがポイント
- The four perspectives of the Balanced Scorecard (BSC) are “Financial,” “Customer,” “Internal Business Process,” and “Learning and Growth.” Questions that ask for just one of them come up often, so memorize all four as a set.
- The four perspectives are linked by cause and effect: “Learning and Growth” is the foundation that improves the “Internal Business Process,” which raises “Customer” satisfaction, and that finally leads to “Financial” results. Information, strategy, and quality are not names of perspectives; each is either an element contained in one of the other perspectives, or an input to the BSC.
用語