業績評価を売り上げとか利益とかの財務上の数値目標だけに偏らせることなく、顧客満足度の向上とか、仕事のプロセス改善による内部統制の強化だとか、従業員の教育とかにも目を配ったバランスの取れたものにしようとする方法です。
The trend in manegerial performance evaluation is the balanced scorecard approach. Multiple measures of performance permit a determination as to whether a manager is achieving certain objectives at the expense of others that may be equally or more important.
These measures may be financial or nonfinancial and usually include items in four categories: (1)financial; (2)customer; (3)internal business processes and (4)learning, growth and inovation.
Customer measures include market share and its trend, service response time, delivery performance, waranty returns, expense, complaints, and survey results.