So sánh phương pháp

	Thước đo Hiệu suất Thẻ Điểm Cân Bằng	Thước đo Định hướng Chiến lược
Lĩnh vực	Quản trị chiến lược	Quản trị chiến lược
Họ	Process / pipeline	Process / pipeline
Năm ra đời	1992	1978
Người khởi xướng	Robert S. Kaplan and David P. Norton	Miles and Snow; extended by Miller and Friesen
Loại	Organizational performance measurement and management system	Organizational self-report questionnaire
Công trình gốc	Kaplan, R. S., & Norton, D. P. (1992). The balanced scorecard: Measures that drive performance. Harvard Business Review, 70(1), 71–79.	Miles, R. E., & Snow, C. C. (1978). Organizational strategy, structure, and process. McGraw-Hill.
Tên gọi khác	BSC, Balanced Scorecard Framework, Kaplan-Norton Scorecard	Strategic Posture Scale, Miller-Friesen Framework
Liên quan	5	5
Tóm tắt	The 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.