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균형성과표 성과 측정×전략적 지향 척도×
분야전략경영전략경영
계열Process / pipelineProcess / pipeline
기원 연도19921978
창시자Robert S. Kaplan and David P. NortonMiles and Snow; extended by Miller and Friesen
유형Organizational performance measurement and management systemOrganizational self-report questionnaire
원전Kaplan, R. S., & Norton, D. P. (1992). The balanced scorecard: Measures that drive performance. Harvard Business Review, 70(1), 71–79. link ↗Miles, R. E., & Snow, C. C. (1978). Organizational strategy, structure, and process. McGraw-Hill. DOI ↗
별칭BSC, Balanced Scorecard Framework, Kaplan-Norton ScorecardStrategic Posture Scale, Miller-Friesen Framework
관련55
요약The Balanced Scorecard (BSC) is a strategic management system that translates organizational strategy into a coherent set of performance measures across four perspectives: Financial, Customer, Internal Process, and Learning and Growth. Developed by Kaplan and Norton (1992) in Harvard Business Review, the BSC addresses a fundamental management gap: most organizations measure what is easy to measure (financial results) while neglecting what drives results (customer satisfaction, operational efficiency, employee capability). By balancing financial outcomes with non-financial drivers, the BSC enables organizations to understand and manage strategy execution, identify causal relationships between performance drivers, and align organizational actions with strategic objectives.Strategic Orientation refers to the fundamental approach an organization adopts when competing in its market, encompassing its competitive strategy, market focus, and organizational design. Miles and Snow's (1978) foundational framework identifies four strategic postures: Defenders (focus on stable market segments, operational efficiency, and incremental innovation), Prospectors (pursue new market opportunities, drive innovation, accept higher risk), Analyzers (balance efficiency and innovation, serve established markets while exploring adjacent opportunities), and Reactors (lack clear strategy, respond reactively to environmental pressures). This scale operationalizes Miles and Snow's framework, revealing an organization's strategic type and fit with its environment and structure.
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