GG JJ们帮小妹翻译下面的东西吧,谢谢!4

GG JJ们帮小妹翻译下面的东西吧,谢谢!4
From the point of view of paper P6, it is important to stress the forward-looking nature of this process, because the measures will evolve over time. Non-financial measures feature in the paper P3 syllabus as part of the control process of an organisation. Performance targets will be set in a number of areas with the aim of motivating employees to achieve these targets. This should mean that individuals will take action if it appears that they will fail to meet their targets, thereby placing employees firmly in the feedback loop. This is particularly true if the achievement of these targets is linked to the organisation's reward scheme.
The balanced scorecard stresses how these targets should be linked to the mission of the company. Many organisations have targets that have evolved over a long time and may have little to do with current strategy. Some organisations will even undermine their own strategy by continuing to measure areas that do not support it. A basic example of this would be for an organisation to pursue a strategy of product differentiation while operating a range of targets and rewards that emphasise cost control.
Students may be aware of the saying "what gets measured gets performed". It is vital, therefore, that the organisation is measuring the right things.The balanced scorecard can be of enormous assistance in ensuring this.
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SAMPLE QUESTION ON THE BALANCED SCORECARD
The Royal Botanical Gardens has been established for more than 120 years and has the following mission statement: "The Royal Botanical Gardens belongs to the nation. Our mission is to increase knowledge and appreciation of plants, their importance and their conservation, by managing and displaying living and preserved collections and through botanical and horticultural research."
Located towards the edge of the city, the gardens are visited regularly throughout the year by many local families and are an internationally wellknown tourist attraction. Despite charging admission, it is one the top five visitor attractions in the country. Every year it answers many thousands of inquiries from universities and research establishments, including pharmaceutical companies from all over the world, and charges for advice and access to its collection. Inquiries include requests for access to the plant collection for horticultural work, seeds for propagation or samples for chemical analysis to seek novel pharmaceutical compounds for commercial exploitation. It receives an annual grant in aid from central government, which is fixed once every five years. The grant is due for review in three years' time.
The finance director has decided that, in order to strengthen its case when meeting the government representatives to negotiate the grant, the management board should be able to present a balanced scorecard demonstrating the performance of the gardens. He has asked you, the senior management accountant, to help him.

从纸P6 观点,它是重要注重这个过程的向前看的本质,因为措施将演变在时间期间.非财务措施特点在本文P3 教学大纲作为组织一部分的控制过程.业绩指标将被设置在一定数量的区域以刺激的雇员的目标达到这些目标.这应该意味,个体将采取行动如果看起来他们将未能会见他们的目标,牢固地因此安置雇员在反馈环路.这是特别真实的如果这些目标的成就与organisation's 奖励计划连接.平衡的计分卡重音怎么这些目标应该与公司的使命连接.许多组织有演变了在久时光,也许有少许做以当前的战略的目标.一些组织甚而破坏他们自己的战略将由继续测量不支持它的区域.这的一个基本的例子会是使组织寻求产品差别化战略当操作强调成本控制目标和奖励的范围.学生也许意识到说法"what 得到测量得到performed" .它是重要的,因此,组织测量正确的things.The 平衡的计分卡可能是极大的协助在保证这.[ Sidebar ] 抽样对皇家植物园建立了超过120 年和有以下任务供述的平衡的计分卡的问题:"The 皇家植物园属于国家.我们的使命是增加知识和欣赏植物、他们的重要和他们的保护,由处理和显示生存和被保存的收藏和通过植物和园艺research." 位于往城市的边缘,庭院由许多地方家庭整年通常参观和国际上是一个wellknown 旅游胜地.尽管充电的入场,它是一个名列前茅五种访客吸引力在国家.每年它回答许多数以万计询问从大学和研究创立,包括制药公司从全世界,和收费对于对它的汇集的忠告和通入.询问包括要求对植物汇集为园艺工作,种子为传播或样品的通入使化学分析寻找新颖的配药化合物为商业开发.它接受每年财政补贴从中央政府,是固定的一次每五年.津贴是适当为回顾在三years' 时间.财务主任决定,为了加强它的情况当遇见政府代表谈判津贴,管理理事会应该能提出一张平衡的计分卡展示庭院的表现.他要求您,高级管理会计,帮助他.