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Kenyon Stores....................................................................................................................... 78
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Metro Bank ........................................................................................................................... 81
Pioneer Petroleum................................................................................................................. 82
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National Motors .................................................................................................................... 86
National Electric ................................................................................................................... 87
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A.D. Chandler, Jr. Scale and Scope: The Dynamics of Industrial Capitalism. Cambridge, Mass.: Harvard University Press,
1990.
2
. 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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J.L. Bower, .M. Christensen. Disruptive Technologies: Catching the Wave // Harvard Business Review, 1995, January/February, p. 4353.
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.
8
. 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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50
. 3
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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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.
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53

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. , , , ,
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,
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. . ( . Fuel, Food, Fast).
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.

54

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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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60


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, ,
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Kenyon Stores .
1.
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2.
. ,

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61

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62


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(. . 4.3) , ,
, -.

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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:
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, , , . , ,
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64

. 4
4.2. Rockwater

C
D
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A
9
9
9

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5

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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 ,
: ,
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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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71
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( 3), 100 .
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72

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74
. 5
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.
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75


, , . , , , , , ,
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.
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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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. . ,

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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
;
.
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.
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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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.
, , , , , .



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-. Kenyon : (. . 5.6).

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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;
.
. Pioneer , .
. , -, . , , .
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:
;
;
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.

83

5.8. Pioneer Petroleum


( ) Pioneer .
: , , F3 (. 4). ,
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, Pioneer, .
, , .
:
;
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.

, .

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84
. 5
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cycle effectiveness, MCE) :

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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
. .
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60%,
400 300, 25%. 100 ,
, , . ,
, 100 .
, . ,
.


, , ,
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88
. 5
, ,
, . , . .
,
-. , -
,
, .

, (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.
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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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. ,
.
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91

, . , Metro Bank
. 4,
.
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.

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.


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.

. 6

92

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93
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94

. 6
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), . .
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95

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, ,
.

96

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98

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101

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:
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102


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, -.

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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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?

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. 7

106


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, , , , ,
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Metro Bank National Insurance.

Metro Bank
Metro Bank : 1)
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, National Insurance 19801990 .
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. 7
7.2. National Insurance





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F3.

F4. -


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)

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. , 7.3, - , , .

, . , ,
. ,
. , .
112

113

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National Insurance ( 12),
, , , , . ,
, . National Insurance .
Metro Bank National Insurance . . , ,
-

114
. 7
.
, - , -
. 12.

:
?
,
, 25 . ?
? : ! 25 ( 10) , .
.
, , - -. , , , Metro Bank National Insurance,
,
, .
, , 25
, , , .
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.
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115
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, .

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, , . , , , .
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, , ,
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, . , 18
, , (, ,
), : 30 .
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, ( 18 ) .
-, .

. ,
, ,
, . , , .
.
, . Analog Devices4.
OTD ,
, Analog Devices. ,
. , , , , ,
OTD. , .

, 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.
, . -. .
, :
, -;
;
, -;
.

-
, , -. , Metro Bank
, -, , .
, . ,
Advanced Micro Devices Analog Devices. (, Analog Devices). -,
Metro Bank, .
.
, , -,
, . , 1, , (
-)
. . , FMC, 20
, ,
,
. ,
,
ROCE.
, , .

-.
, , . , FMC, . ,
,
.
, -,
. . ,
Johnson & Johnson 150 , -

118
. 8
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, :
, , , 2. NEC
, ,
. , , , , ,
-.

. , -,
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. .
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: ,
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).


Kenyon Stores. 10 ,
500 . 2 . . . , 10 ,
. .

1.
2.

1.
2.
-
1.
2.
3.
4.

1.
2.
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. :
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119
-, .
(. . 8.1). , , . ,
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. -, ,
, . , - ( )
, - , , . . .
Kenyon Stores , , , -, , . ,
, ,
.
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.
1. ;
.
2. , , ,
.
3. , , ,
, , .
4. ,
; ,
.
5. , ; , ;
.
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120

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, . , , . , . ,
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.
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.


121
(, , ), . Oiltech
, ,
. ,
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, , , , .
Oiltech ,
, , : ,
, ,
Oiltech. , .
. , , , , , . (. . 8.1),
. *
. .

8.1. :


-: . ,
. , , . , ,
(operating expense,
) (capital expense, CAPEX) . , .
Oiltech -

122
. 8
. , .

:
, -, , . , , , , . , ,
, . - , , . , , ,
, , , .
, FMC Corporation, :
,
. ,
: ?. .
, . , ,
. 3.
Telco,
.
- Info Support ,
Telco. ,
, Info Support
. 1990- Info Support, , .
1980- Telco
. , .
, , Telco
. Info Support , .
Info Support , , .
:
, ;
;
, .
, , Info Support


123
. Telco,
, . , 2 Rockwater, ,
. ( 1)

.
Info Support (. . 8.2) ( 1); ( 2),
, ,
, .

8.2. -
, ,
, ,
(. . 8.3). 1
. ,
, . , Hewlett-Packard, 3M
Analog Devices, , Info Support , ,
, . 1, , , .
.
, -, Info Support , . -,
,
(
). -, , ,
: - -

. 8

124
.



, 2
, ,




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8.3.
Info Support .
, . . .



,
. ,
, . . ,


125
.
0, 1% , , 10% .
,
.
, ,
.
,
. .
, 1993 ,
4. ,
- ,
National Performance Review (NPR, )5,
. NPR, , .
.
.

.
:
.
. ,
. -, , . , . , , . , ,
. ...
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
,
:
... , , .
, .

, .

.
, , , ,
, , 20 , . , , .
, 10%. 1990 , 3540% , .
1995 , ,
.
1995 :
;
( );
( );
;
.
: , , , . .
:
:
- 89%.
.
95, 3% (
41 000 ).
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35% , .
36 000 26 ( 0,
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:
:
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. 60%,

. 8
130 000 .

.
,
238 000 .
:
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.
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, , , ,
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.

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. , , . , .
, ,
, ,
.
. ,
, .
Massachusetts Special Olympics8. -.
. :
1. : Special Olympics
.
2. : .
3. / :
128


129
.
, , :
/;
/ ;
;
;
.
, , , , ( ).
,
Special Olympics, :
1. :
.
2. :
.
3. : .
4. : .
:
, ;
, ;
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, .
-
:
1.
: .
2.
: , Special
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3.
: ; .
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: Special Olympics.
:
;
() Special Olympics;
;
;
;
.
:
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, .
2. : .
3. : ,
, .
4. : , .

130
. 8
:
, Special Olympics;
;
;
;
.
, Special
Olympics , .
, , , .

,
-,
. , ,
. , , , . ,
-.
,
, ( , ),
, .

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.

.

. ,
. ,
,
.
,
, :
;
;
;
.
,
(. . II.1).
1.
.
2.
.
3.

.
4.
: , .
.
, ,
, .
Business Intelligence, , .
, : () ;
;
; . .
, .

1:
, .
.
, . ,
, . 59% , 7% , , , , .
, , ,
.

II.1.

.
133
(. 38) ; -
.
,
.

2:
,
, . - ,
, . ,
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.
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.
9 , , .

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10 , , . ,
, .
, , , , -

134

.
.
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, . , 45%
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.
1.
, .
2.
,
.
3.
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.
11 , . , , .
, , ,
.


National Insurance Kenyon Stores, 24 (. . .2). ,
. .

II.2.

9. :
. , -. , .
XX , ,
, , , , . , , , , , .
.

. .
- (. ). , , , .
.
. , . , -,
(. . 9.1).

. , 5000 . , , , . , .
1. .
, . ,
, .
2. . , ,
. (management-by-objectives, MBO), , , .
3. . . . ,
,

9.1.

. 9
,
. .
. , ,
- ,
. , .
138



.
: .
. ,
, .
,
.
-, , 10 000 15 000 . . , , . -,
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, .
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.
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.
, , , .
,
. ,
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, , ,
.
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.
.
, , ,
. . , .
.

:
139
, , 5 10
. ,
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. ,
, , , , ,
, .
. , - , , .
Metro Bank, , , , , ,
, , .
, Lotus Notes, .
.
, -
, -
.
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, .
, .
.
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140


;




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141


,
( )

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50%
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( )
,

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, .

. 9
, , .
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.
9.1. Kenyon Stores
142

()

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V
V


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.
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143

,
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.
, . , , , . . -, -
, , . ,
. -, ,

.
, (
, , , ), . ,
, :
,
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. , 90% , .

, .
, . , . - , , , , ,
.

Skandia:
Skandia . , - (Business
Navigator), , , -

144
. 9
, .
1994 Skandia :
, . , , ,
.
... , . , ? ,

.
- . 9.3 .
, Skandia , . , . ,
. ,
Scandia ,
, , .
2

9.3. - Skandia

:
145
. . , , -, , . , (OTD)
. ,
.
,
,
. ,
,
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9.4,

. , ,
, . , -, ,
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-
,
, . , , ,
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.

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, ,
. - , . , . , , ,
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, .

146

9.4.

. 9

147

9.5.
-
, -

148
. 9
.
- (. . 9.6),
. : ( )
; ( ) , ; , , , ,
, , .
( ), - .
,
.
.
, . ,
.


20%
2%
10 20%
/


*

1997 1998 1999


1997 1998 1999
160 180 250 (..)
1.

200 210 225

80
75
70 2.

73
70
64
( )
93
90
82 ( )
3.
108 108 110

1.
2.
4.
3.
4.
5.
5.
:
:
* 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

, ,
. .
, , . ,
, , .
,
- .
: 50%
50% . - - .
: Pioneer Petroleum
-. 9.2, 60%
, ,
: ROCE
; . 40%
, - ,
, . , Pioneer Petroleum - , .
, , :
?
9.2.
(%)

(60%)

(10%)

(10%)

(20%)


ROCE




( )
( )

/

18,0
18,0
18,0
3,0
3,0
2,5
2,5
2,5
2,5
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( )

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?
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, ,
. , , ,
.

150
. 9
- - .
, -
, , , , , , , . , .
,
,
. , : . Pioneer Petroleum, ,
. , :
.
:
() . , , , . , . , . , - .
- .
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, , ,
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.
. , , , . , .

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:
151
, .

, , . , ,
. . , :
,
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.
, .
. , , . , .

, ,
, , ,
. : , - . , e-ee
.
, , ,
, . , , ,
, .

J. W. Lorsch. Empowering the Board //Harvard Business Review, 1995, January/February, P-107, 115, 116.
Skandia , Skandia Navigator,
, , , .
2

10. , ,
. 9
. .
.
, .
, (. . 10.1):
1. . , ,
,
. - ,
, , , .
2. () . , ,
, . ,
, , .
3. .
, - .
4. . ( ) ().
-
.


. ,
, . () -. , ,
. 150% .
.

10.1.

154
. 10
, , , . , General Electric, , : , ,
,
. , 1.
, . : , , . ,
, .

,
, . , , .
, , .
. ( ) - : , . ,
. , -
,
, .
. , - ,
, .
, , , , . , , . ,
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,
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. , . .
.
, ( , , , -

, ,
155
) ,
. , -, , , , ,
, .
,
. 10.2 , Kenyon Stores
,
, .
1 . . , . , - (.
7). ,
.
, :
;
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.
: .
, .
50% . , ,
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.
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, . ,
.



, ,
. ,
, , , , .
, . , , , ,
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. , :
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2) , ;
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. 10

156
.

10.2. , -
Kenyon Stores



, , , 20% . -

, ,
157
6, . . : . ,
, .
, National Insurance , , ;
Metro Bank , ,
, ; Pioneer
Petroleum , ,
.
, , .
, Metro Bank , ,
.
, . Metro Bank . National Insurance
, , . ,
. Pioneer Petroleum , . ,
.
.
, , , -. .

,
, :
, , , .

, , (, , , , ,
, ). ,
,
-. ,
.
, , ,
.
, Analog Devices (. 6), , 50%. , ( 50- ).
, , -

158
. 10
, ,
.
. -, :
;
;
;
;
.
,
.
, .

,

, - , - . , . , . -, , , . , ,
.
,
. ,
.
, , , ,
.
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7), ,
.
, -.
10.3 , ,
, .
,
, . , : (), , ,
, .
Desktop ( )
(. . 10.4). , , ,
, , .

, ,

159

10.3. National Insurance,


-

160

. 10

10.4.

, ,

National Insurance

161

. 10
, ,
, . , ,
Metro Bank, 70 , ,
-.
, . ,
, , ,
. . , .
. ,
2. ,
,

, , , 3.
, - , .
,
. ,
, ,
4. , . .
.
,
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, .
162

, ,

163

10.5.
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. , ,
.
, , , . Chem-Pro ,
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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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: R.S. Kaplan, D.Norton. Using the Balanced Scorecard as a Strategic Management System // Harvard Business Review, 1996, January/February, p. 83. .
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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:
Jossey-Bass,
1982;
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New
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Harper & Row, 1985; Teaching Smart People How to Learn // Harvard Business Review,
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3
H. Mintzberg. Crafting Strategy // Harvard Business Review, 1987, July/August, p. 6675; The
Design
School:
Reconsidering
the
Basic
Premises
of
Strategic
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//
Strategic
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171195;
R.
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4
D. Garvin. Building a Learning Organization // Harvard Business Review, 1993, July/August,
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5
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.
7
J.R.
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D.K.
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The
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Creating
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3
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