The strategic map was put forward by Robert S. Kaplan and David Naughton. They are the founders of the balanced scorecard. In the process of long-term guidance and research on the enterprises implementing the balanced scorecard, the two masters found that they could not reach a * * * understanding of the strategy because they could not fully describe the strategy, and could not communicate between enterprises and between managers and employees. The "balanced scorecard" only establishes a strategic framework, but lacks a specific, systematic and comprehensive description of the strategy. June 5438 +2004 10, the third book of the two founders, Strategic Map-Turning Intangible Assets into Tangible Achievements, was published. The strategic map is developed on the basis of the balanced scorecard. Compared with the balanced scorecard, it adds two levels: one is the granularity level, which can be decomposed into many elements under each level; Second, the dynamic level is added, that is, the strategic map is dynamic and can be drawn in combination with the strategic planning process. Strategic map is a causal relationship diagram of enterprise strategy based on the four levels of balanced scorecard (financial level, customer level, internal level, learning and growth level), which is formed by analyzing the relationship between the goals of the four levels.
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