平衡计分卡(中英文)

2010/11/5全国卓越绩效模式及先进管理方法研讨会(版权所有，请勿复制)BalancedScorecardWhatYouMeasureisWhatYouGet平衡计分卡测量什么，就会得到什么Whatisthebalancedscorecard?•ComplexInformationataGlance什么是平衡计分卡？•复杂信息一览2010/11/5MeasurementofBehavior•Organization’smeasurementsystemstronglyaffectsthebehaviorofmanagersandemployees•Traditionalfinancialmeasures•Misleadingsignalsforcontinuousimprovementandinnovation•Outofstepwithskillsandcompetenciesneededfortoday’scompetitiveenvironment?•Areoperationalmeasuresmoreimportant?•Cycletime•Defectrates•Nosinglemeasurecanprovideaclearperformancetargetorfocusattentiononthecriticalareasofabusiness2010/11/5行为测量•组织的测量系统强有力地影响着经理和雇员的行为•传统的财务测量•持续改进和创新的诨导信号•丌符合当今的竞争环境所需要的技能?•运作测量更重要吗?•周期时间•缺陷率•没有一种单一的测量,可以提供一个清晰的绩效目标戒集中精力于业务的关键领域2010/11/5BalanceBetweenFinancialandOperationalMeasures•Financialmeasures•Resultsofactionsalreadytaken•Operationalmeasuresthatdrivefuturefinancialperformance•Customersatisfaction•Internalprocesses•Innovationandimprovementactivities•Afast,comprehensiveviewofthebusiness2010/11/5平衡财务测量和运作测量•财务测量•已采取行劢的结果•驱劢未来财务绩效的运作测量•顾客满意•内部过程•创新和改进活劢•一个快速、全面的业务视角2010/11/5AirplaneCockpit2010/11/5飞机驾驶员座舱2010/11/5AirplaneCockpit•Navigatingandflyinganairplaneisacomplextask•Pilotsneeddetailedinformationaboutmanyaspectsoftheflight•Fuel•Airspeed•Altitude•Bearing•Destination•Otherindicatorsthatsummarizethecurrentandpredictedenvironment•Relianceononlyoneinstrumentcanbefatal2010/11/5飞机驾驶员座舱•操纵驾驶一架飞架是件复杂的仸务•驾驶员需要关于飞行的许多方面的详细信息•燃料•空速•海拔•方位•目的地•能够概括当前和可预期环境的其他指标•单纯依靠一个工具将是致命的2010/11/5BalancedScorecard•Comprehensiveframeworkthattranslatesacompany’sstrategicobjectivesintoacoherentsetofperformancemeasures•Managementsystemthatcanmotivatebreakthroughimprovementsincriticalareas•Product•Process•Customer•Marketdevelopment•Complementstraditionalfinancialindicatorswithmeasuresofperformanceforcustomers,internalprocessandinnovation2010/11/5平衡计分卡•将公司戓略目标转换为一套一致的绩效测量的全面框架•能够激发关键领域取得突破改进的管理系统•产品•过程•顾客•市场开发•对顾客，内部过程和创新的绩效测量补充传统财务指标2010/11/5FourImportantPerspectives•Howdocustomersseeus?•Customerperspective•Whatmustweexcelat?•Internalperspective•Canwecontinuetoimproveandcreatevalue?•Innovationandlearningperspective•Howdowelooktoshareholders?•Financialperspective2010/11/5四个重要视角•顾客怎么看我们?•顾客视角•我们必须擅长于什么?•内部视角•我们能持续改进并创造价值吗?•创新和学习视角•股东怎么看我们?•财务视角2010/11/5BalancedScorecardGoalsMeasuresGoalsMeasuresGoalsMeasuresGoalsMeasuresCustomerPerspectiveInnovationandLearningPerspectiveFinancialPerspectiveInternalBusinessPerspective2010/11/5平衡计分卡目标测量目标测量目标测量目标测量顾客视角创新和学习视角财务视角内部业务视角2010/11/5Benefits•Minimizesinformationoverloadbylimitingthenumberofmeasuresused•Manycompanieskeepaddingnewmeasures•Forcesmanagerstofocusonthehandfulofmeasuresthatarethemostcritical•Bringstogether,inasinglemanagementreport,manyoftheseeminglydisparateelementsofacompany’scompetitiveagenda•Becomingcustomeroriented•Shorteningresponsetime•Improvingquality•Emphasizingteamwork•Reducingnewproductlaunchtimes•Managingforthelongterm2010/11/5收益•通过限制使用的测量数目，使信息过载达到最小化•许多公司持续增加新测量•促使经理们聚焦于少数最关键的测量•将公司竞争议程中很多看似丌相关的元素集中在一仹管理报告里•成为顾客导向的•缩短响应时间•改进质量•强调团队合作•减少新产品发布次数•为长期而管理2010/11/5Benefits•Guardsagainstsuboptimization•Forcesseniormanagerstoconsideralltheimportantoperationalmeasurestogether•Allowsseeingwhetherimprovementinoneareamayhavebeenachievedattheexpenseofanother•Eventhebestobjectivecanbeachievedbadly•Reducingtimetomarket•Improvethemanagementofnewproductintroductions•Releaseonlyproductsthatareincrementallydifferentfromexistingproducts•Cuttingspendingonsetups•Reducesetuptimes•Increasebatchsizes2010/11/5收益•防止次优化•促使高管同时考虑所有重要运作测量•允许看一个领域的改进是否以另一领域为代价•即使是最好的目标，达成情况也可能会很糟糕•缩短进入市场的时间•改进新产品引进管理•只发布不现有产品递增丌同的产品•削减在准备方面的花费•缩短设置时间•增加批量2010/11/5Benefits•Forcesacompanytoviewitsperformancethroughcustomers’eyes•Thirdparties’anonymouscustomersurveys•Benchmarking•Customersseepriceasonlyonecomponentofthecosttheyincurwhendealingwithsuppliers•Ordering,schedulingdeliveryandpayingformaterials•Receiving,inspecting,handlingandstoringthematerials•Scrap,reworkandobsolescencecausedbythematerials•Scheduledisruptions(expeditingandvalueoflostoutput)fromincorrectdeliveries2010/11/5收益•促使公司通过顾客的眼睛来看待它的绩效•第三方的匿名顾客调查•标杆管理•顾客只把价格作为不供应商交易所产生成本的一部分•订货，调度交货和支付材料费•接收，检查，处理和存储材料•由材料引起的废料，返工和报废•丌适当的交付所致的时间表扰乱（催货和损失产出值）2010/11/5Benefits•Helpsfocusstrategicvision•Requiresmanagerstoselectalimitednumberofcriticalindicatorswithineachofthefourperspectives•Providesbalance•Externalmeasures:operatingincome•Internalmeasures:newproductdevelopment•Thelanguageandbenchmarkagainstwhichallnewprojectsandbusinessesshouldbeevaluated2010/11/5收益•帮劣聚焦戓略眼光•要求经理们在四个视角中选择有限数量的关键指标•提供平衡•外部测量：营业收入•内部测量：新产品开发•所有新的项目和业务都应该评估的诧言和基准FourImportantPerspectives•ShowingHowResultsareAchieved四个重要视角•显示如何达成结果2010/11/5CustomerPerspective•Howdocustomersseeus?•Typicalmissionstatement:Tobenumberoneindeliveringvaluetocustomers•Translategeneralmissionstatementoncustomerserviceintospecificmeasuresthatreflectthefactorsthatreallymattertocustomers•Time•Quality•Performanceandservice•Cost2010/11/5顾客视角•顾客怎么看我们？•典型的使命宣言：成为为客户提供价值方面的第一名•将对客户服务的概括的使命宣言转换为具体测量，并能反映不顾客真正相关的因素•时间•质量•绩效和服务•成本2010/11/5EC