問9
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BSC (Balanced Scorecard) の説明として適切なものはどれか。
平成26年度 秋期 ITパスポート試験 問9
This question's explanation and your answers so far.
解説
問 9
Incorrectア
An accounting report that shows the state of fund procurement (liabilities and net assets) and fund utilization (assets) at a certain point in time is the description of the balance sheet (B/S). Because its name also contains the word balance, it is easy to confuse with the BSC, but it is one of the financial statements and is different from the BSC, which is a performance evaluation framework that includes non-financial perspectives.
Incorrectイ
An analysis method for reliably achieving the required functions at the lowest total cost is the description of value engineering (VE). It is a method for raising the value of a product or service based on the idea that value equals function divided by cost, and both its purpose and its subject differ from performance evaluation using the four perspectives.
- ウ
正解 The BSC (Balanced Scorecard) is a management method that does not measure corporate performance by financial indicators alone. Instead, it evaluates performance in a balanced way from four perspectives — finance, customers, business processes (internal business processes), and learning and growth — and turns the vision and strategy into concrete goals, indicators, and actions. The finance perspective covers result indicators such as sales and profit; the customer perspective covers customer satisfaction and market share; the business process perspective covers delivery time, cost, and quality; and the learning and growth perspective covers the elements that support future growth, such as employee skills, training, and the IT infrastructure. Choice ウ correctly describes a method of evaluating corporate performance from these four perspectives, so it is the answer.
Incorrectエ
Among electronic commerce, the transactions conducted between businesses and consumers is the description of BtoC (B to C, Business to Consumer). It is a term that classifies electronic commerce by the parties involved, and it has nothing to do with the BSC, which is a method of evaluating business performance.
ここがポイント
- BSC (Balanced Scorecard) = a management method that breaks the strategy down into concrete goals and indicators and evaluates corporate performance from multiple angles, using the four perspectives of finance, customers, business processes, and learning and growth. Its aim is to avoid over-reliance on financial indicators.
- Telling confusable terms apart: the balance sheet is a financial statement showing fund procurement and fund utilization at one point in time; VE is an analysis method for achieving the required functions at the lowest total cost; BtoC is electronic commerce between businesses and consumers.
用語