同时本篇essay也认为业务经理通常使用不同类型的绩效指标来判断生产水平、需求、运营效率和结果，以确定他们的业务运营情况以及是否需要改进。
在这篇essay中，作者被要求讨论设计和实施有效绩效衡量标准的挑战，并用基于研究的证据支持作者的讨论，参考作者选择的一个或多个组织或例子。以下就是这篇关于实施有效绩效措施的挑战的Management Essay高分范文，供参考。
Business managers usually use different types of performance measures to judge the production levels, demand, operating efficiency and results in order to determine how well their business is operating and whether anything needs to be improved.
In this essay I have been asked to, discuss the challenges of designing and implementing effective performance measures and support my discussion with research-based evidence, referring to one or more organisations or examples of my choice.
When it comes to measuring something the first perception that comes to mind is that things that are measures should be tangible. But how would you go about measuring something that is intangible, such as organisations. Organisations are measured by checking how well they are performing.
当谈到衡量某件事时，首先想到的是，作为衡量标准的东西应该是有形的。但是，你会如何衡量无形的东西，比如组织。衡量组织的标准是检查他们的表现。
However, you cannot just say that an organisations performance is doing well, or some part of operations is not very good, in order to determine how well an operation in an organisation is doing, they need to use some sort of methods that have been used before to prove that it is doing well.
然而，你不能仅仅说一个组织的表现很好，或者某一部分运营不太好，为了确定一个组织中的运营做得有多好，他们需要使用一些以前使用过的方法来证明它做得很好。
One detailed measure that an organisation can use is the balanced scorecard method. This is a performance measurement framework that adds strategic non-financial performance measures to traditional financial metrics to give managers and executives a more balanced view of organisational performance.
一个组织可以使用的一个详细衡量标准是平衡记分卡方法。这是一个绩效衡量框架，将战略性非财务绩效衡量标准添加到传统的财务指标中，使经理和高管对组织绩效有一个更平衡的看法。
To take the balanced scorecard route, an organisation needs to know their mission statement, the strategic plans and vision, the financial status of the organisation, how the organisation is currently structured and operating, the level of expertise of their employees and the customer satisfaction level.
要采取平衡记分卡路线，组织需要了解其使命宣言、战略计划和愿景、组织的财务状况、组织当前的结构和运营方式、员工的专业知识水平和客户满意度。
Once an organisation has analysed the specific and quantifiable results, the balanced scorecard approach can be used to improve the areas where they are deficient.
一旦一个组织分析了具体和可量化的结果，就可以使用平衡记分卡方法来改进它们不足的地方。
One company that took the balanced score card approach was, Rockwater, a global engineering and construction company who are a worldwide leader in underwater engineering and construction. In the late 1980’s the industry started changing and Rockwater had to respond to this. Many leading oil companies wanted to develop long-term partnerships with their suppliers rather than choose suppliers based on their low-price competition.
ockwater是一家采用平衡记分卡方法的公司，这是一家全球工程和建筑公司，在水下工程和建筑领域处于全球领先地位。20世纪80年代末，该行业开始发生变化，Rockwater不得不对此做出回应。许多领先的石油公司希望与供应商建立长期合作伙伴关系，而不是根据低价竞争来选择供应商。
The senior management team decided to develop a vision, ‘as their customers preferred provider, they shall be the industry leader in providing the highest standards of safety and quality to their clients.’
高级管理团队决定制定一个愿景，“作为客户首选的供应商，他们将成为为客户提供最高标准安全和质量的行业领导者。”
With this vision they also created a strategy which they transformed into the balanced scorecard’s four sets of performance measures, which can be seen below.
有了这一愿景，他们还制定了一项战略，并将其转化为平衡记分卡的四套绩效指标，如下所示。
For short term financial results Rockwater wanted to implement return on capital employed and cash flow, while profit forecast reliability showed the desire to reduce the historical uncertainty caused by unexpected variations in performance. Project profitability will provide focus on the project as the basic unit for planning and control, while sales backlog h
