A sort of cost is tangible, which can be controlled such as time, human resource, expense, etc. On the other hand, BSC application is management change, which is involved in change cost.

• 同时,企业导入平衡记分卡作为一项管理变革活动,会引发业务流程改进、文化变革、企业信息化以及学习与培训等方面的管理变革成本,这类成本具有隐蔽性,对于企业来说是难以控制,难以预期的。