关于平衡计分卡在延锋伟世通汽车电子集团运用的研究

上海交通大学硕士学位论文关于平衡计分卡在延锋伟世通汽车电子集团运用的研究姓名：倪东晟申请学位级别：硕士专业：工商管理指导教师：金铭20090111THERESEARCHOFBALANCEDSCORECARDAPPLICATIONINYFVESABSTRACTThebalancedscorecardwascreatedasaperformancemeasurementframeworkin1992byDrs.RobertKaplan(HarvardBusinessSchool)andDavidNorton.Itintegratesthestrategicnon-financialperformancemeasuresintotraditionalfinancialmetricswithaviewtoprovidemanagersandexecutiveswithamore'balanced'viewoforganizationalperformance.Itisoftenusedtoalignbusinessactivitiestothevisionandstrategyoftheorganizationtoimproveinternalandexternalcommunications,andtomonitororganizationalperformanceagainststrategicgoals.Asastrategicplanningandmanagementsystem,thebalancedscorecardsuggeststhatweshallviewtheorganizationmainlyfromfourperspectives-FinancialPerspective,theCustomerPerspective,theBusinessProcessPerspective,andtheLearning&GrowthPerspective-todevelopmetrics,collectdataandanalyzetheentireperformanceofoneorganization.YanfengVisteonAutomotiveElectronicsCo.,Ltd(YFVES)isajoined-venturewhichisinvestedbySAIC&VisteonGlobal,anditsmajorproductisautomotiveelectronicsspareparts.YFVESwasfoundedjustasamanufactoryplantinSongjiang,Shanghai14yearsago,andnowevolvedintoagroupcompany,with5plantsaffiliatedindifferentlocations.Inconsiderationofthefastdevelopmentofthecompany,thetopmanagementrealizedthatthecurrentperformancemeasurementframeworkwasfarbehindtoday’srequirements.Thenthecompanydecidedtoapplybalancedscorecardinallplantsfromfiscalyear2008.Inthearticle,theauthorintroducesthebalancedscorecardapplicationinYFVES,analyzesthemerits&defectsoftheapplication,andprovidessuggestionsonhowtoimproveit.Further,theauthormakesageneralresearchonhowtoapplythebalancedscorecardinChina’senterpriseinthelastchapter.Aftercomparingwithothercommonlyusedperformancemeasurementframeworks,thesuggestiononhowtoapplybalancedscorecardinacompanysuccessfullyisgiveninthispaper.Basingonmanyyears’workexperienceinfinancialfield,usingtheknowledgeofmanagementofbusinessandadministrationandeffectiveanalyzingtools,theauthorexplains,throughtheintroductionofbalancedscorecardandtheexampleoftheactualapplicationinYFVES,howthebalancedscorecardexertsitsefficacyandhowitisinteractingwiththeoperationalactivitiesandbusinesscontrols.KEYWORDS:BalancedScorecard,PerformanceManagement,Stratagem,YanfengVisteonAutomotiveElectronics(YFVES)MBAMBAFigure1BaseFrameofBalancedScorecardMBAMBAMBAMBAMBASPMBAMBAMBAMBAMBAMBAMBAMBAFigure2YearlyRevenueHistogram-YFVES2007MBAMBAMBATable4BalancedScorecardSample-YFVESYFVES2008BalancedScorecardCompany20081……122008GYRStatusKPIUnit2008Obj.Jan……DecFullYearB/WAct.……FcstForc.HumanResources1.LostTimeCases2.KeyStaffTurns%3.Trainingrate%Quality4.PPMCustomerPPMPPM5.QualityLossRate%6.WrittenConcerns7.WarrantyCost10kRMBMP&L8.InventoryTurnsProgramManagement9.RedProgram%%MBA10.TotalProgram11.RedProgram12.LaunchedProgramSales13.SalesRevenue10kRMB14.NewBusinessWon10kRMB15.QuoteWinRate(%)%16.YoungTigersSales10kRMB17.J-OEMSales10kRMB18.ARTurns19.PastDueAR%%Finance20.ProfitsBeforeTax10kRMB21.Profit%ofsale%22.FreeCashFlow10kRMB23.CapitalExpenditures10kRMB10kRMB25.DebttoEquityRatio%26.Fixcost%ofsale%MBA9Table5BalancedScorecard–SongjiangPlant–Sep’08(Partial)YanfengVisteon2008BalanceScorecardCompany20082008GYRStatusKPIUnit2008Obj.FullYearB/WForc.HumanResources……Quality……MP&L8.InventoryTurns2117RedProgramManagement……Sales13.SalesRevenue10kRMB115,91170,514Red……16.YoungTigersSales10kRMB3,9992,219RedMBA17.J-OEMSales10kRMB12,10114,549Green18.ARTurns4.24.5Green19.PastDueAR%%9.06.8GreenFinance20.ProfitsBeforeTax10kRMB22,85811,122Red21.Profit%ofsale%21.715.8Red22.FreeCashFlow10kRMB5,8846,285Green23.CapitalExpenditures10kRMB4,2992,410Green……25.DebttoEquityRatio%75.247.4Red26.Fixcost%ofsale%13.318.3RedMBATable6RevenueAnalysis–SongjiangPlantRevenueForecast(9+3)of2008Revenue($'000)byProductsCustomerForecastBudgetB/(W)RockFordDPSAMPFordUS8733,513(2,640)FORDB2YYMFDFordUS1,9773,692(1,715)IslandFront1BzlFordUS11,84913,393(1,545)MA185SWAMFordUS7462,183(1,437)C420AMPFordUS3981,083(685)G245SWAMFordUS10,95411,606(651)DCXAMPCryslerUS7,61724,072(16,455)LH260SWAMCryslerUS6791,915(1,235)MazdaRKEMazdaJapan9,7265,7653,961SuzukiYT4ClusterSuzukiJapan3,8182,892926OtherOverseaBusinessOther12,26312,511(248)SGMClockSGM2,0452,736(691)SGMBCM/DIC/CCHSGM8,6519,127(476)SGMCDR/MP3SGM5,5005,596(97)SGMClusterSGM8,9248,527397CAFMCCHCAFM1,7453,933(2,188)CAFMMFD/HCMCAFM172866(694)CAFMPCMCAFM11,73312,358(625)CAFMClusterCAFM20,46518,5061,959BBDC300CAMP/Navi&RadioBBDC-3,886(3,886)BBDCJ1AMPBBDC3162,014(1,699)ChangAnCB10PCMChangAn3085,554(5,246)OtherDomesticBusinessOther4,7975,259(463)GrandTotal125,554160,988(35,434)YFVESYFVESYFVESMBAChart2-6BridgeChartofProfitAnalysis–SongjiangPlantYFVESYFVESMBAMBAMBAMBAMBAMBAMBAMBAMBAMBAMBAMBAMBAMBASP200420042005S199920032003200364554200377893200218616220021360632003467702003782922001124650RobertS.Kaplan&DavidP.NortonTheBalancedScorecardmeasuresthatDrivePerformance”HarvardBusinessReviewJanuary-February,1992,pp71-79RobertS.Kaplan&DavidP.NortonStrategyMaps:ConvertingIntangibleAssetsintoTangibleOut