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Services ( Rockwater), Metro Bank, National Insurance, Kenyon Stores Pioneer Petroleum ( ). .
Using The Balanced Scorecard as a Strategic Management System, Harvard Business Review (1996, January/February).
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A.D. Chandler, Jr. Scale and Scope: The Dynamics of Industrial Capitalism. Cambridge, Mass.: Harvard University Press,
1990.
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. A.D. Chandler, Jr. The Visible Hand: The Managerial Revolution in American Business. Cambridge, Mass.: Harvard
University Press, 1977; .. Johnson, R.S. Kaplan. Relevance Lost: The Rise and Fall of Management Accounting. Boston:
Harvard Business School Press, 1987.
3
H. Itami. Mobilizing Invisible Assets. Cambridge, Mass.: Harvard University Press, 1987.
4
J. Champy, M. Hammer. Reengineering the Corporation: A Manifesto for Business Revolution. New York: HarperBusiness,
1993.
5

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Right: Make the Right Decisions // Harvard Business Review, 1988, September/October, p. 96103). ,
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7
R.S. Kaplan, A. Sweeney. Romeo Engine Plant, 9-194-032. Boston: Harvard Business School Press, 1994.

26
8

R.K. Elliott. The Third Wave Breaks on the Shores of Accounting // Accounting Horizons, 1992, June, p. 61-85.
9
R. Simons. Levers of Control: How Managers Use Innovative Control Systems to Drive Strategic Renewal. Boston: Harvard
Business School Press, 1995, p. 20.
10
: C. Argyris, D.A. Schon. Organizational Learning II:
Theory, Method, and Practice. Reading Mass.: Addison-Wesley, 1996; Teaching Smart People How to Learn // Harvard Business Review, 1991, May/June, p. 99-109.

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A.D. Chandler. The Visible Hand: The Managerial Revolution in American Business. Cambridge, Mass.: Harvard University
Press, 1977; H.T. Johnson, R.S Kaplan. Relevance Lost: The Rise and Fall of Management Accounting. Boston: Harvard
Business School Press, 1987. Chap. 2. Nineteenth-Century Cost Management Systems.
2
H.T. Johnson, R.S. Kaplan. Ibid., Chap. 4. Controlling the Vertically Integrated Firm: The DuPont Powder Company to 1914;
Chap. 5. Controlling the Multidivisional Organization: General Motors in 1920s.
3
.
4
Implementing the Balanced Scorecard at FMC Corporation: An Interview with Larry D. Brady // Harvard Business Review,
1993, September/October, p. 143147.
5
.: J.M. Juran. Made in U.S.A.: A Renaissance in Quality // Harvard Business Review, 1993, July/August, p. 45.
6
R. Simons. Levers of Control: How Managers Use Innovative Control System to Drive Strategic Renewal. Boston: Harvard
Business School Press, 1995, p. 134.
7
.. . : . .: , 1999.
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. Lebas. Managerial Accounting in France: Overview of Past Tradition and Current Practice // European Accounting Re-

39

view 3, 1994, 3, p. 471487.

J. Heskett, T. Jones, G. Loveman, E. Sasser, L. Schlesinger. Putting the Service Profit Chain to Work // Harvard Business
Review, 1994, March/April, p. 164174.
10
M. Goold, A. Campbell, M. Alexander. Corporate-Level Strategy: Creating Value in the Multibusiness Company. New
York: John Wiley & Sons, 1994.
11
M.E. Porter. Competitive Strategy: Techniques for Analyzing Industries and Competitors. New York: Free Press, 1980;
Competitive Advantage: Creating and Sustaining Superior Performance. New York: Free Press, 1985.
12
C.K. Prahalad, G. Hamel. The Core Competence of the Corporation // Harvard Business Review, 1990, May/June, p. 79
91; R. Hayes. Strategic Planning Forward in Reverse // Harvard Business Review, 1985, November/December, p. 111
119; D.J. Colis, C.A. Montgomery. Competing on Resources: Strategy in the 1990s // Harvard Business Review, 1995,
July/August, p. 118128.
13
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.E. Porter. Capital Disadvantage: America's Failing Capital Investment System // Harvard Business Review, 1992, September/October, p. 73.
15
The AICPA Special Committee on Financial Reporting. Improving Business Reporting A Customer Focus: Meeting the
Information Needs of Investors and Creditors. New York: American Institute of Certified Public Accountants 1994 p. 9.
16
Ibid., p. 10.
17
Ibid., p. 30.
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Services, : , (Rockwater),
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48
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50
. 3
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.

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7). ,
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) . , , .

51

.: G. Bennett Stewart. The Quest for Value. New York: Harper Business, 1991; G.B. Stewart. EVA: Fact and Fantasy //
Journal of Applied Corporate Finance, 1994, Summer, p. 71-84.
2
.W. Hofer, D.E. Schendel. Strategy Formulation: Analytical Concepts. St.Paul: West Publishing, 1978; I.C. MacMillan.
Seizing Competitive Initiative // Journal of Business Strategy, 1982, Spring, p. 4357; P. Haspeslagh. Portfolio Planning:
Uses and Limits // Harvard Business Review, 1982, January/February, p. 5873.
3
Ernest H. Drew. Scaling the Productivity of Investment // Chief Executive, 1993, July/August.
4
.
. .
, , . ,
, ,
, , .
5
S.L. Mintz. Spotlight on SG&A // CFO Magazine, 1994, December, p 63-65
6
, Rockwater , 5, .

 4.

, . , . , ,
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, (value propositions),
.
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53

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. , , , ,
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,
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.

54

2.

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55

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56
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, . , . :
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57
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58

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59

4.2.

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 . 4

60

,
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, ,
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Kenyon Stores .
1.
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. ,

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61

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62

, Kenyon ,
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, -.

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Rockwater : , ( 1). , ( 2), . Rockwater , 2,
, , , .
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, , Rockwater .


63
16 (. . 4.4).
, , . Rockwater ( 1 10)
(. .
4.2).
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.

4.4. Rockwater (
1)

PIONEER PETROLEUM:
Pioneer Petroleum .
, , , . , ,
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64

. 4
4.2. Rockwater

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D
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Pioneer :
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65

4.5. Pioneer Petroleum

( ), , ,
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, .
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.

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66
. 4
, : ,
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67
, , . : . , .
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.

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68
.

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Coca-Cola Pepsi-Cola President's Choice Safeway Select ,
: ,
,
, , , , , -


69
. , . , , .
.
. .

, .

. : R. Simons. Levers of Control: How Managers Use Innovative Control Systems

to Drive Strategic Renewal. Boston: Harvard Business School Press,1995, p. 47-55, 156.
2
J. Heskett, T. Jones, G. Loveman, E. Sasser, L. Schlesinger. Putting the Service Profit Chain to Work // Harvard Business
Review, 1994, March/April, p. 164174.
3
T.O. Jones, W.E. Sasser. Why Satisfied Customers Defect // Harvard Business Review, 1995,November/December, p. 88
99.
4
R. Cooper, R.S. Kaplan. Profit Priorities from Activity-Based Costing // Harvard Business Review,1991, May/June, p. 130135.
5
C. Hart. The Power of Unconditional Service Guarantees // Harvard Business Review, 1988,July/August, p. 5462; J.
Heskett, E. Sasser, C. Hart. Service Breakthroughs: Changing the Rules of the Game. New York: Free Press, 1990.

 5.
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, 1.
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(cross-functional)
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. ,
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 -
71
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( 3), 100 .
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72

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73
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74
. 5
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.
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).
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75

, , . , , , , , ,
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.
6 . -, BET
. , ,
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, ,
. -, BET , , .

 . 5

76

: . . House, R. L. Price. The Return Map: Tracking Product Teams // Harvard Business Review, 1991, January/February, p. 95. .
5.3. BET
BET, , , .
BET , , .
: BET . , BET
. , - Hewlett-Packard,
BET . ,
,
.
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, .
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(. . 5.4)
. . ,

 -
77
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, ), ,
.
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78
. 5
. , , .
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, . ,
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.

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, .
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Kenyon Stores, ,
. 150%, :
;

 -
79
;
.
Kenyon (.
4) , , . -:
1. ;
2. ;
3. ;
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.
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.

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80
. 5
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.
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.
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5.6. Kenyon Stores

81

Metro Bank
- Metro Bank ,
Kenyon. Metro Bank ,
, .

.
,

.

, ,
(. . 5.7).
:
(Trailway to Trolls);
.

5.7. - Metro Bank

(trolls , . ) , . , .
.
- Metro Bank
,
, , , .

 . 5

82

Pioneer Petroleum
-, Pioneer Petroleum. 4, Pioneer
: () . , , . Pioneer (. . 5.8, ).
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. , -, . , , .
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;
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.

83

5.8. Pioneer Petroleum

( ) Pioneer .
: , , F3 (. 4). ,
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;
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84
. 5
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 -
85
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,
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86
. 5
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.

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, National Motors. , ,
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. . , , , :
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87

National Electric
1980- National Electric, , . , . ,
100 ,
: . , . , :
, , ?. National Electric ,
. , ,
.
, , .
: 96% , 12
90%. 100%.
National Electric
. .
16%! , , .
60%,
400 300, 25%. 100 ,
, , . ,
, 100 .
, . ,
.

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88
. 5
, ,
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, (resource-based view, ., , D. Collis, . Montgomery. Competing on Resources: Strategy in the 1990s // Harvard Business Review, 1995, July/August, p. 118128),
- ,
. ( )
. , . , .
2
R. S. Kaplan. Yesterday's Accounting Undermines Production // Harvard Business Review,1984, July/August, p. 95101; H.
T. Johnson, R. S. Kaplan. Relevance Lost: The Rise and the Fall of Management Accounting. Boston: Harvard Business
School Press, 1987; R. Howell, J. Brown, S. Soucy, A. Seed. Management Accounting in the New Manufacturing Environment. Montvale, N. J.: National Association of Accountants and CAM-I, 1987; R. S. Kaplan. Limitations of Cost Accounting
in Advanced Manufacturing Environments, in Measures for Manufacturing Excellence Accounting / Ed. R. S. Kaplan. Boston:
Harvard Business School Press, 1990, p. 1538.
3
Nanni, J. Miller, T. Vollmann. What Shall We Account For? // Management Accounting,1988, January, p. 4248; J.
Lessner. Performance Measurement in a Just-in-Time Environment: Can Traditional Performance Measurements Still Be
Used? // Journal of Cost Management, 1989, Fall, p. 2228; . Cross; R. Lynch. Accounting for Competitive Performance //
Journal of Cost Management, 1989, Spring, p. 2028; A. Nanni, R. Dixon, T. Vollmann. Strategic Control and Performance
Measurement // Journal of Cost Management, 1990, Summer, p. 3342.
4
He , , -. ,
.
-.
5
R. S. Kaplan. Analog Devices: The Half-Life System, 9-190-061. Boston: Harvard Business School, 1990; R. S. Kaplan, D.
P. Norton. The Balanced Scorecard: Measures That Drive Performance // Harvard Business Review, 1992, January/February,
p. 7179.
6
P. (R. Cooper. When Lean Enterprises Collide: Competing through Confrontation.Boston: Harvard Business School
Press, 1995) , ,
, ,
, .
7
. , . . . . . .: , 2002. 288
.
8
, , ,
, , , ,
. , 80%
. . R. Cooper. When Lean Enterprises Collide; R.
Cooper, W. B. Chew. Control Tomorrow's Costs Through Today's Designs // Harvard Business Review, 1996, January/February, p. 8897.
9
, ,
, .
10
. . House, R. L. Price. The Return Map: Tracking Product Teams // Harvard Business Review,1991, January/February, p.
92100; M. L. Patterson, Accelerating Innovation: Improving the Process of Product Development. New York: Van Nostrand
Reinhold, 1993. Chap. 3. Designing Metrics.

 -
11

89

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of Ongoing Improvement. Croton-on-Hudson, N. Y.: North River Press, 1986.
12
C. Berliner, J. Brimson. Cost Management for Today's Advanced Manufacturing: The CAM-I Conceptual Design / Ed. C.
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Improvement. Cambridge, Mass.: Basil Blackwell,1991.
13
, , , 15 .
, : , ,
. , 15 .
14
G. Cokins, A. Stratton, J. Helbling. An ABC Manager's Primer. Montvale, N. J.: Institute of Management Accountants,
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Institute of Management Accountants,1993.

 6.
, .
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91

, . , Metro Bank
. 4,
.
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.

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.

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, , . Rockwater , , ,
, . ,
.

 . 6

92

6.1.
, , , . . , . , :
;
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93
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94

. 6
6.1.

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A. Schneideman. Setting Quality Goals // Quality Progress, 1988, April, p. 5157; . R. Kaplan. Analog Devices,
Inc. The Half-Life System, 9-190-061. Boston: Harvard Business School, 1990.
2

M. Beer, R. Eisenstat, R. Biggadike. Developing an Organization Capable of Strategy Implementation and Reformulation, in
Organizational Learning and Competitive Advantage / Ed. B. Moingon, A. Edmonson. London: Sage, 1996.

 7.

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114
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, 1525 , . -. , -

116
. 7
- . , ,
. , , . , .

Robert Simons. Levers of Control: How Managers Use Innovative Control Systems to Drive Strategic Renewal. Boston:
Harvard Business School Press, 1995. Chap. 4.
2
Ibidem.
3
Implementing the Balanced Scorecard at FMC Corporation: An Interview with Larry D. Brady // Harvard Business Review,
1993, September/October, p. 143147.
4
R.S. Kaplan. Analog Devices, Inc.: The Half-Life System. 9-190-061. Boston: Harvard Business School Press, 1990; A.
Schneiderman. Metrics for the Order Fulfillment Process: Parts I and II // Journal of Cost Management, 1996, Summer, Fall.

 8.
, . -. .
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;
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.

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118
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119
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122
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123
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.
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Analog Devices, , Info Support , ,
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 . 8

124
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, . . .

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125
.
0, 1% , , 10% .
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, 1993 ,
4. ,
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. NPR, , .
.
.

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6.
NPR (Performance Measurement Action Team, PMAT),
(Procurement Executive Association, PEA) , , , , , . , 7. , ,
. , (. . 8.4),
: ,
, , .

: : R.S. Kaplan, D.P. Norton. The Balanced Scorecard Measures That Drive Performance // Harvard Business Review,
1992, January/February. p.76. .
8.4. .


127
,
:
... , , .
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, , , ,
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1. : Special Olympics
.
2. : .
3. / :
128


129
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130
. 8
:
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;
;
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Olympics , .
, , , .

,
-,
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, .

D.J. Collis, .A. Montgomery. Competing on Resources: Strategy in the 1990s // Harvard Business Review, 1995,
July/August, p. 118128; M. Goold, A. Campbell, A. Alexander. Corporate-Level Strategy: Creating Value in the
Multibusiness
Company.
New
York:
John
Wiley
&
Sons,
1994;
. , .. . . . .:
, 2002, 288 .
2
.. Prahalad, G. Hamel. The Core Competences of the Corporation // Harvard Business
Review, 1990, May/June, p. 7991.
3
Implementing the Balanced Scorecard at FMC Corporation: An Interview with Larry D. Brady //
Harvard Business Review, 1993, September/October, p. 146.
4
D. Osborne, T. Gaebler. Reinventing Government: How the Entrepreneurial Spirit Is Transforming
the Public Sector. Reading, Mass.: Addison-Westley, 1992.
5
Creating a Government That Works Better and Costs Less: Report of the National Performance
Review. Washington, D. C.: US Government Printing Office, 1993.
6
Ibid., p. 74-75.
7
Performance Measurement Action Team, Performance Measurement Report . Washington,
D.C.: Procurement Executive Association, 1994, December.
8
Renaissance Solutions Inc.
Massachusetts Special Olympics.

 .

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134

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Skandia . , - (Business
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144
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1994 Skandia :
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148
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160 180 250 (..)
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200 210 225

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1.
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:
* 1995. - 100
: R.S. Kaplan, D. Norton. Using the Balanced Scorecard as a Strategic Management System// Harvard Business Review, 1996, January/February, p. 82. .
9.6.

149

, ,
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150
. 9
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J. W. Lorsch. Empowering the Board //Harvard Business Review, 1995, January/February, P-107, 115, 116.
Skandia , Skandia Navigator,
, , , .
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154
. 10
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156
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, ,
157
6, . . : . ,
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158
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S. Sherman. Stretch Goals: The Dark Side of Asking for Miracles // Fortune, 1995, November 13, p. 231, 232.
2

C.Y. Baldwin, .. Clark. Capital-Budgeting Systems and Capabilities Investments in U. S. Companies After the
Second World War // Business History Review, 1994, Spring, p. 73109.

Ibidem; R.S. Kaplan. Must CIM Be Justified by Faith Alone // Harvard Business Review, 1986, March/April, p. 87
97; R. L. Hayes, D. A. Garvin. Managing as If Tomorrow Mattered // Harvard Business Review, 1982, May/June, p.
7179.
4
G. Donaldson. Managing Corporate Wealth: The Operation of a Comprehensive Financial Goals System. New York:
Basic Books, 1984.

 11.
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175

: R.S. Kaplan, D.Norton. Using the Balanced Scorecard as a Strategic Management System // Harvard Business Review, 1996, January/February, p. 83. .
11.2. Echo Engineering
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: J.L. Heskett, .O. Jones, G.W. Loveman, W.E. Sasser, Jr., L.A. Schlesinger. Putting the
Service-Profit Chain to Work // Harvard Business Review, 1994, March/April p. 166. .
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R.N. Antony. Planning and Control Systems: A Framework for Analysis. Boston: Harvard Business School, 1965.

: . Argyris. Reasoning, Learning, and Action.

San
Francisco:
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New
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3
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D. Garvin. Building a Learning Organization // Harvard Business Review, 1993, July/August,
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J.L. Heskett, T.O. Jones, G.W. Loveman, W.E. Sasser, Jr., L.A. Schlesinger. Putting the
Service-Profit Chain to Work // Harvard Business Review, 1994, March/April, p. 164174.
6
P.F. Drucker. The Theory of the Business // Harvard Business Review, 1994, September/October, p. 95104.
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J.R.
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 12. ,
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