問14
頻出度★★☆
BSC (Balanced Scorecard) の説明として, 適切なものはどれか。
平成29年度 秋期 ITパスポート試験 問14
This question's explanation and your answers so far.
解説
問 14
Incorrectア
Analyzing which activities (procurement, manufacturing, sales, service, etc.) create the value of a product or service is a description of value chain analysis, not BSC.
- イ
正解 BSC (Balanced Scorecard) arose from the reflection that relying on financial indicators alone tends to bias a company toward short-term results. It captures a company's performance in a balanced way from four perspectives — financial, customer, internal business processes, and learning and growth — and is a management method used for formulating strategy and evaluating performance. Choice イ lists exactly these four perspectives, so it is correct as a description of BSC. The core of BSC is that it evaluates not only finance (past results) but also non-financial perspectives that lead to future results, such as customer satisfaction, improvement of business processes, and the growth of people and the organization.
Incorrectウ
Recording entries so that the credit and debit sides always come to equal amounts is a description of the idea of double-entry bookkeeping (the balancing of debits and credits on the balance sheet), and is unrelated to BSC, which is a management method for business strategy.
Incorrectエ
Scoring and evaluating the creditworthiness of a business partner using financial indicators and the like is a description of credit management (credit assessment / credit scoring), not BSC.
ここがポイント
- BSC (Balanced Scorecard) = a management method that formulates strategy and evaluates performance from four perspectives: financial, customer, internal business processes, and learning and growth. The key point is to balance the financial (past) with the non-financial (future).
- Distinguishing it from confusingly similar methods: analyzing the source of value = value chain analysis; recording entries so debits and credits balance = double-entry bookkeeping; evaluating a business partner's creditworthiness = credit management / credit scoring.
用語