問13
頻出度★★☆
バランススコアカードを採用する目的として, 最も適切なものはどれか。
平成28年度 秋期 ITパスポート試験 問13
This question's explanation and your answers so far.
解説
問 13
- ア
正解 The Balanced Scorecard (BSC) is a management method that evaluates and manages a company’s performance in a balanced way from four perspectives: financial, customer, business process, and learning and growth. An evaluation biased only toward traditional financial indicators cannot capture future growth factors such as customer satisfaction and human-resource development. The essential aim of the BSC is therefore to combine non-financial measures with financial measures so that performance is evaluated from multiple angles. Hence choice “ア”, which states that it evaluates performance not only from financial measures but also from non-financial measures, is the most appropriate.
Incorrectイ
This describes incorporating the perspectives of diverse stakeholders — such as customers, business partners, and the local community — into a business plan, which is close to the idea of CSR or stakeholder-oriented management. The BSC is a management method that evaluates performance from four perspectives; its main purpose is not to take in the perspectives of external parties in general.
Incorrectウ
The four perspectives of strengths, weaknesses, opportunities, and threats form the framework of SWOT analysis. It is a method that organizes a company’s internal environment (strengths and weaknesses) and external environment (opportunities and threats) to derive a strategy, and it is different from the BSC’s four perspectives (financial, customer, business process, and learning and growth).
Incorrectエ
This describes scoring based on the balance sheet and an objective performance comparison with other companies (a benchmarking-like idea) — a matter of external comparison centered on financial statements. The BSC is an internal mechanism that does not rely on financial indicators alone but manages the company’s own strategy execution from multiple angles, so this description is inappropriate as the purpose of the BSC.
ここがポイント
- The Balanced Scorecard (BSC) is a management method that evaluates performance from four perspectives: financial, customer, business process, and learning and growth.
- The aim of the BSC is to combine non-financial measures with financial measures, not financial ones alone, so that performance is evaluated in a balanced, multi-faceted way.
用語