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http://.(企管培训资料下载)BalancedScorecard:BasicConceptshttp://.(企管培训资料下载)1990,ResearcharmofKPMG-Studyin“MeasuringPerformanceintheOrganizationoftheFuture”.BSCHistory•Relyingmainlyonfinancialperformancemeasureswasimpedingtheorganizations’abilitytocreatefuturevalue.•Mostcompanieswereimprovingexistingprocessesbutwerenotidentifyingtheonesthatweretrulystrategic.http://.(企管培训资料下载)Whatisit?Managementprocesstoimplementabusinessstrategy.Translatesacompany’sstrategyintoacoherentsetofperformancemeasures.EstablishescauseandeffectrelationshipsbetweenKeyPerformanceIndicators.BalancedScorecard:http://.(企管培训资料下载)Whatisit?IManageintothefuturenotinthepastBalancedScorecard:Twounderlyingfactors:http://.(企管培训资料下载)Whatisit?IManageintothefuturenotinthepastBalancedScorecard:TheFinancialperspectiveiscriticalbutitonlymeasurespastperformance.TheBSCintroducesadditionalperspectives,thedriversoffuturefinancialperformance.http://.(企管培训资料下载)Buildingascorecardcanhelpmanagerslinktoday’sactionswithtomorrow’sgoals=Linklong-termstrategicobjectiveswithshort-termactionshttp://.(企管培训资料下载)Measuresorganizationalperformanceacrossfourbalancedperspectives:FinancialCustomerLearningandGrowthInternalProcessStrategicPerspectiveshttp://.(企管培训资料下载)FinancialCustomerLearningandGrowthInternalProcessStrategicPerspectivesResultsthatthebusinessprovidestoitsshareholdersIdentifiesCustomer,marketsegmentsandvaluepropositionstobedeliveredInfrastructure,people,systemsandprocedures.KeyinternalprocesseswhichdrivethebusinessMeasuresorganizationalperformanceacrossfourbalancedperspectives:http://.(企管培训资料下载)Whatisit?IManageintothefuturenotinthepastBalancedScorecard:IIImplementingthestrategyrequires4stepsTwounderlyingfactors:http://.(企管培训资料下载)DynamicBSCTranslatingtheVisionCommunicatingandLinkingBusinessPlanningFeedbackandLearningClarifyingthevisionGainingconcensusCommunicatingandeducatingSettingGoalsLinkingrewardstoperformancemeasuresSettingTargetsAligningstrategicinitiativesAllocatingresourcesEstablishingmilestonesArticulatingthesharedvisionSupplyingstrategicfeedbackFacilitatingstrategyreviewandlearningManagingStrategy:FourProcesseshttp://.(企管培训资料下载)PerformanceMeasuresDiagnosticmeasures.MonitorifthebusinessremainsincontrolStrategicmeasures.Defineastrategydesignedforcompetitiveexcellence.BSChttp://.(企管培训资料下载)StrategicMeasures“Balanced?”ScorecardGenericmeasures.LagIndicators.CoreoutcomemeasuresProfitability,marketshare,customersatisfaction,etc..PerformancedriversLeadindicatorsDesignedforcompetitiveexcellence.Uniquetothebusinessstrategyhttp://.(企管培训资料下载)StrategicMeasures“Balanced”ScorecardGenericmeasuresLagIndicators.CoreoutcomemeasuresProfitability,marketshare,customersatisfaction,etc.PerformancedriversLeadindicatorsDesignedforcompetitiveexcellence.Uniquetothebusinessstrategyhttp://.(企管培训资料下载)“Balanced”ScorecardGenericmeasuresPerformancedriversLongTermObjectivesFinancialsShortTermObjectivesOtherperspectiveshttp://.(企管培训资料下载)BalancedScorecardEstablishescauseandeffectrelationshipsbetweenKeyPerformanceIndicators(KPI)”:Strategy=“Setofhypothesesaboutcauseandeffect”EverymeasureintheBSCshouldbeanelementinachainofcause-and-effectrelationshipsthatcommunicatesthestrategy.KPI’s-Cause&EffectRelationshipshttp://.(企管培训资料下载)LearningandGrowthInternalBusinessProcessCustomerFinancialMaximizeProfitabilityImproveCustomerServiceTechnologyInfrastructureNewProducts&ServiceDevelopmentReduceCreditApprovalTimeMinimizeCustomerTurnoverCrossSellingMaximizeProfitabilityImproveCustomerServiceTechnologyInfrastructureNewProducts&ServiceDevelopmentReduceCreditApprovalTimeMinimizeCustomerTurnoverCrossSellingCauseandeffectrelationshipsbetweenKeyPerformanceIndicators(KPI)KPI’s-Cause&EffectRelationshipshttp://.(企管培训资料下载)Fillsthevoidthatexistsinthelackofasystematicprocesstoimplementandobtainfeedbackaboutstrategy.Itisacommunicationandlearningsystemnotatooltocontrolbehaviorandtoevaluatepastperformance.BalancedScorecardhttp://.(企管培训资料下载)SimplicityManageforthefuturenotthepastFocusonCauseandEffectrelationshipsSystemlinkedtothestrategyActionOrientedFlexibilityBSCKeypoints:http://.(企管培训资料下载)BalancedScorecard-BusinessDrivershttp://.(企管培训资料下载)BusinessDrivers(1)CompanyishavinghardtimemeasuringstrategiceffectivenessManycompaniesgothroughtheprocessofcreatingastrategicplanbuthavenowaytomeasureit’seffectiveness‘Doyouknowhowyouaredoingagainstyourstrategicplan?’‘Doesyourstrategicplanincludetheperspectiveofyourcustomer,internalbusinessprocessesandlearningandgrowth?’http://.(企管培训资料下载)BusinessDrivers(2)CompanyishavingahardtimecommunicatingstrategicgoalstoorganizationCompaniesthathaveastrategicplanoftenhavenowayofdisseminatinginformationtotheirorganizationwithameasurementmechanism‘Howdoyoucommunicatethestrategicplantoindividualsinyourorganization?’‘Doyouhaveanyideahoweffective,organizations,individualsare?’http://.(企管培训资料下载)BusinessDrivers(3)CompanyhasnomechanismtolinkoperationstostrategyItisverydifficultforcompaniestolinktheirdaytodayoperationstotheirstrategy‘Areyouroperationsinsyncwithyourstrategicplan?’http://.(企管
本文标题:平衡计分卡的基本概念
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