平衡的计分卡：基本概念

BalancedScorecard:BasicConcepts1990,ResearcharmofKPMG-Studyin“MeasuringPerformanceintheOrganizationoftheFuture”.BSCHistory•Relyingmainlyonfinancialperformancemeasureswasimpedingtheorganizations’abilitytocreatefuturevalue.•Mostcompanieswereimprovingexistingprocessesbutwerenotidentifyingtheonesthatweretrulystrategic.Whatisit?Managementprocesstoimplementabusinessstrategy.Translatesacompany’sstrategyintoacoherentsetofperformancemeasures.EstablishescauseandeffectrelationshipsbetweenKeyPerformanceIndicators.BalancedScorecard:Whatisit?IManageintothefuturenotinthepastBalancedScorecard:Twounderlyingfactors:Whatisit?IManageintothefuturenotinthepastBalancedScorecard:TheFinancialperspectiveiscriticalbutitonlymeasurespastperformance.TheBSCintroducesadditionalperspectives,thedriversoffuturefinancialperformance.Buildingascorecardcanhelpmanagerslinktoday’sactionswithtomorrow’sgoals=Linklong-termstrategicobjectiveswithshort-termactionsMeasuresorganizationalperformanceacrossfourbalancedperspectives:FinancialCustomerLearningandGrowthInternalProcessStrategicPerspectivesFinancialCustomerLearningandGrowthInternalProcessStrategicPerspectivesResultsthatthebusinessprovidestoitsshareholdersIdentifiesCustomer,marketsegmentsandvaluepropositionstobedeliveredInfrastructure,people,systemsandprocedures.KeyinternalprocesseswhichdrivethebusinessMeasuresorganizationalperformanceacrossfourbalancedperspectives:Whatisit?IManageintothefuturenotinthepastBalancedScorecard:IIImplementingthestrategyrequires4stepsTwounderlyingfactors:DynamicBSCTranslatingtheVisionCommunicatingandLinkingBusinessPlanningFeedbackandLearningClarifyingthevisionGainingconcensusCommunicatingandeducatingSettingGoalsLinkingrewardstoperformancemeasuresSettingTargetsAligningstrategicinitiativesAllocatingresourcesEstablishingmilestonesArticulatingthesharedvisionSupplyingstrategicfeedbackFacilitatingstrategyreviewandlearningManagingStrategy:FourProcessesPerformanceMeasuresDiagnosticmeasures.MonitorifthebusinessremainsincontrolStrategicmeasures.Defineastrategydesignedforcompetitiveexcellence.BSCStrategicMeasures“Balanced?”ScorecardGenericmeasures.LagIndicators.CoreoutcomemeasuresProfitability,marketshare,customersatisfaction,etc..PerformancedriversLeadindicatorsDesignedforcompetitiveexcellence.UniquetothebusinessstrategyStrategicMeasures“Balanced”ScorecardGenericmeasuresLagIndicators.CoreoutcomemeasuresProfitability,marketshare,customersatisfaction,etc.PerformancedriversLeadindicatorsDesignedforcompetitiveexcellence.Uniquetothebusinessstrategy“Balanced”ScorecardGenericmeasuresPerformancedriversLongTermObjectivesFinancialsShortTermObjectivesOtherperspectivesBalancedScorecardEstablishescauseandeffectrelationshipsbetweenKeyPerformanceIndicators(KPI)”:Strategy=“Setofhypothesesaboutcauseandeffect”EverymeasureintheBSCshouldbeanelementinachainofcause-and-effectrelationshipsthatcommunicatesthestrategy.KPI’s-Cause&EffectRelationshipsLearningandGrowthInternalBusinessProcessCustomerFinancialMaximizeProfitabilityImproveCustomerServiceTechnologyInfrastructureNewProducts&ServiceDevelopmentReduceCreditApprovalTimeMinimizeCustomerTurnoverCrossSellingMaximizeProfitabilityImproveCustomerServiceTechnologyInfrastructureNewProducts&ServiceDevelopmentReduceCreditApprovalTimeMinimizeCustomerTurnoverCrossSellingCauseandeffectrelationshipsbetweenKeyPerformanceIndicators(KPI)KPI’s-Cause&EffectRelationshipsFillsthevoidthatexistsinthelackofasystematicprocesstoimplementandobtainfeedbackaboutstrategy.Itisacommunicationandlearningsystemnotatooltocontrolbehaviorandtoevaluatepastperformance.BalancedScorecardSimplicityManageforthefuturenotthepastFocusonCauseandEffectrelationshipsSystemlinkedtothestrategyActionOrientedFlexibilityBSCKeypoints:BalancedScorecard-BusinessDriversBusinessDrivers(1)CompanyishavinghardtimemeasuringstrategiceffectivenessManycompaniesgothroughtheprocessofcreatingastrategicplanbuthavenowaytomeasureit’seffectiveness‘Doyouknowhowyouaredoingagainstyourstrategicplan?’‘Doesyourstrategicplanincludetheperspectiveofyourcustomer,internalbusinessprocessesandlearningandgrowth?’BusinessDrivers(2)CompanyishavingahardtimecommunicatingstrategicgoalstoorganizationCompaniesthathaveastrategicplanoftenhavenowayofdisseminatinginformationtotheirorganizationwithameasurementmechanism‘Howdoyoucommunicatethestrategicplantoindividualsinyourorganization?’‘Doyouhaveanyideahoweffective,organizations,individualsare?’BusinessDrivers(3)CompanyhasnomechanismtolinkoperationstostrategyItisverydifficultforcompaniestolinktheirdaytodayoperationstotheirstrategy‘Areyouroperationsinsyncwithyourstrategicplan?’BusinessDrivers(4)CompanyisimplementingadatawarehousebutarehavingdifficultydecidingwhattoputinCompaniesoftendecidetocreateadatawarehousebutdonotalwaysknowwhatinformationiscriticaltoexecutives‘Doesyourdatawarehouseplanincludeinformationforexecutives?’BusinessDrivers(5)NewmanagementteamorindividualthatwantstogetaquickunderstandingofcompanyWhenanexecutivejoinsacompanyitisoftendifficulttogetarealunderstandin