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Tata商用车商会(简称CVBU)是 印度最大的机器制造商,其业务范 围包括卡车、拖拉机拖车、巴士等, 也是全球十大成功经营商用车的制造商之 一,业务范围覆盖全球70多个国家。但是 2000年,Tata商用车商会有了第一次亏损 记录。执行董事拉菲尔·肯特(Ravi Kant) 提出了一项富有侵略性的计划,以扭转不 利局面。这项计划需要降低个体间的经营 成本,需要有更加有效的决策计划及实施。 于是,公司决定导入平衡计分卡,作为达到 此效果的重要工具。“我们公司讲求的是安 全、素质、成本和士气,强调各种观点的因 果联系,因此,平衡计分卡就能大大地帮助 我们实现这种理念,取得更好的业绩。”
Tata Commercial Vehicle Association (CVBU) is India’s largest machine manufacturer, its business scope includes trucks, tractors, trailers, buses, etc., is also one of the world’s top ten successful commercial vehicle manufacturers, business covers more than 70 countries around the world . However, in 2000, Tata Commercial Vehicle Association had its first loss record. Executive Director Ravi Kant has put forward an aggressive plan to reverse the unfavorable situation. This program needs to reduce the operating costs of individuals, the need for more effective decision-making plan and implementation. As a result, the company decided to import a balanced scorecard as an important tool for this effect. “Our company focuses on safety, quality, cost and morale and emphasizes the causal link from all perspectives. Therefore, a balanced scorecard can greatly help us achieve this concept and achieve better performance.”