??? 10-23 ???????? Balanced Scorecard Mountain Associates ????????????? Deer Creek ski resort ??? ??????????????????? Resort ????????????????????????????????????????????????? 1 ??????? ?????? ???????????????????????????????????

1
??? 10-23 ???????? Balanced Scorecard Mountain
Associates ????????????? Deer Creek ski resort
??? ??????????????????? Resort ???????????????????
?????????????????????????????? 1 ??????? ??????
???????????????????????????????????
????????????????????????????????????? Lynx Lair
Lodge ????????????????? Fast food ????????????
Resort ???????????? Lodge ????????????????????
?????????? ???? Hamburgers, hotdogs ???????
??????????????????????????????????????????????????
?? Lodge ????????????????????????? ?????? Ski
??????????????????????????????????????????????????
??????? ?????? Lynx Lair lodge ????
????????????????????? ??????????????????????????
????????????????????????? ????????? Lodge
????????????????????? ????????????????
???????????????????????? ?????????????????????????
??? Menu ????? ???????????????????
????????????? ??????????????????????????????????
????? ???????????????????????????????????????????
????? ??????????????????????????????? ?????????
Mountain Associates ?????????????????????????????
???????????????????????? Ski Resort ?????????
Lodge ???????????????????? Balanced Scorecard
?????? Lodge ???????????????????????????????????
?????? Ski ?????????? ??????????????????????????
????????????????????????????????????
????????????????????????????
??????????????????????? Balanced Scorecard ???
Lynx Lair lodge ( ???????? )- Customer
satisfaction with service, a measured by customer
surveys.- Total Lynx Lair Lodge profit.- Dining
area cleanliness, as rated by a representative
from Mountain Associates management.- Average
time to prepare an order.- Customer satisfaction
with menu choices, as measured by surveys.-
Average time to take an order.- Percentage of
kitchen staff completing institutional cooking
course at the local community college.- Sales.-
Percentage of dining room staff completing
hospitality course at he local community
college.- Number of menu items.
Group 10
2
???????????????? Balanced Scorecard (BSC)
??? ????????????????????????????????????
??????????????????????? ??????????????????
????????? ?????????????????????????? (Vision)
?????????? (Strategy) ????????????????????????????
??????????????????????????????????????????????????
????? (Objectives) ?????? (Measure) ????????
(target) ???????????????????? (Initiators)
?????? Mountain Associates ?????????????????????
????? BSC ??????????????
Group 10
?????????????????
VISION The destination resort
for vacationers staying for a
week or more Strategy Improvement in The
Lynx Lair Lodge
????????????????????????
????????????????
?????????????????????????????
3
???????? 1 ???????? BSC ?????? Lynx Lair
Lodge ?????? Exhibit 10-13 ??????????????????
?????????????????????????????????????????????????
?????????????????????????() ???????? (-)
Group 10
Financial

Total Lynx Lair Lodge profit

Sales
Customer
Customer satisfaction with service, as measured
by customer surveys
Customer satisfaction with menu choices, as
measured by surveys


Internal Business Processes
Dining area cleanliness, as rated by a
representative from Mountain Associates management
Average time to take an order
Average time to prepare an order

Number of menu items

-
-
Learning and Growth
Percentage of dining room staff completing
hospitality course at the local community college
Percentage of kitchen staff completing
institutional cooking course at the local
community college


4
???????? 2 ???????? Hypotheses ?????????? BSC
??? Hypotheses ??????????????????????????????
Hypotheses ?????????? BSC ???????? 1.
???????????????????????? ?????????????????????????
??????????????? ??????????????????
?????????????????????????????????
??????????????????????????????????????????
?????????????????????????????? ???????????????????
?????????? ???????????????????????????????????????
???? ????????????????????????? 2.
??????????????????????????????????????????????????
???????? ?????????????????????????????????????????
??????????????????????????????????????????????????
?????????????????????????????????????????????????
??????????????????????
Hypotheses ?????????????????? ??????????????
??????????????????????????????????????????????????
??????????????????????????????????????????????????
??????????? ????????????????????????????????????
???????????????????????? ?????????????????????????
????????????????? Skie ???????????????????????????
?????????????????????
Group 10
5
???????? 3 ????????????????????????????? BSC
??????? ?????????????????????? BSC
??????? ???????????????????????????????? (Key
Performance Indicators (KPI) ) ????????????????
4 ?????? ??? KPI ????????????????????????????????
????????????????????????? ????
??????????????????????????????????????????????????
??????????????? ????????????????????????????????
???????????????????? ??????????????????????????
????????????????????????????????????????????????
?????????????????? ??????????????? BSC ??
?????? 1. Plan ?????????????????
?????????????? 2. Do ???????????????????????????
3. Check ???????????????? KPI 4. Action
(4.1) ??????????????????? ????????????????????????
????????????????? (4.2) ?????????????????????
???????????????????????????????
Group 10
6
Group 10