迈阿密大学的平衡计分卡培训(1)

1TheBalancedScorecardMichaelL.WernerUniversityofMiamiCoralGables,FloridaUSST2004▪MichaelL.Werner▪UniversityofMiami2WhatisBusinessSuccess?Solidfinancialperformance?USST2004▪MichaelL.Werner▪UniversityofMiami3BalancedScorecardRefocusesManagementFinancialperspectiveCustomerperspectiveInternalperspectiveLearningandGrowthperspectiveUSST2004▪MichaelL.Werner▪UniversityofMiami4TheBalancedScorecardDevelopedin1992byRobertKaplanandDavidNortonUSST2004▪MichaelL.Werner▪UniversityofMiami5KaplanandNorton’sPremise“…exclusiverelianceonfinancialmeasuresinamanagementsystemwascausingorganizationstodothewrongthings.”USST2004▪MichaelL.Werner▪UniversityofMiami6PopularityEmployedbyhalfofGlobal1000(AccordingtoBain&Company)“Oneofthemostpowerfulmanagementideasever”(HarvardBusinessReview)Mostrequestedand#1insalesatHarvardBusinessPublishingUSST2004▪MichaelL.Werner▪UniversityofMiami7TheBalancedScorecardOriginallydevelopedasameasurementtoolAlsohelpscompaniesmanageandimplementstrategyUSST2004▪MichaelL.Werner▪UniversityofMiami8TheBalancedScorecardBasedoncorporatestrategyAbalancedplanforbusinessMorethanafinancialplan(RobertKaplanandDavidNorton)USST2004▪MichaelL.Werner▪UniversityofMiami9BasicBusinessStrategyFinancialWewillensurethatweuseourresourcesandpeopletomaintainfinancialsuccess.CustomerWewillmeetorexceedourcustomers’currentandfutureexpectationsandrequirementswithhighqualityproducts,reasonablepricesandsuperiorservice.InternalWewillprovidehighqualityon-timeimagingproductsandservicesandprovideanefficientandeffectivemeanstodelivertheminahighqualityfashion.LearningandGrowthWewillattractandretainhighcaliberpeopleandpromoteanenvironmentthatdevelopstheirinterpersonal,businessandtechnicalskillsandknowledge.Wewillstrivetodevelopandmaintainthebestsourcingforourproducts.Wewillstrivetobeawareandonthecuttingedgeofimagingandbusinesstechnology.USST2004▪MichaelL.Werner▪UniversityofMiami10TheTroublewithStrategyItisunlikelythatapoorstrategyistheproblemGenerally,theproblemisimplementingstrategyEvenifstrategyiscommunicated,employeesmaynotknowwhattodo.USST2004▪MichaelL.Werner▪UniversityofMiami11HowcantheBalancedScorecardhelp?USST2004▪MichaelL.Werner▪UniversityofMiami12FourDistinctPerspectivesFinancialperspectiveCustomerperspectiveInternalperspectiveLearningandgrowthperspectiveStrategyUSST2004▪MichaelL.Werner▪UniversityofMiami13TranslatingaMissionintoDesiredOutcomesMissionCoreValuesVisionStrategyBalancedScorecardObjectivesStrategicInitiativesStrategicOutcomesMotivatedandPreparedWorkforceEffectiveProcessesDelightedCustomersSatisfiedShareholdersAdaptedfromKaplan,NortonUSST2004▪MichaelL.Werner▪UniversityofMiami14ForEachPerspectiveObjectives(Goals)MeasuresTargetsInitiativesUSST2004▪MichaelL.Werner▪UniversityofMiami15SimpleFormandRelationshipsSource:Kaplan,NortonUSST2004▪MichaelL.Werner▪UniversityofMiami16ObjectivesConcisestatementsthatarticulatewhattheorganizationhopestoaccomplishEachtiedtothecompany’sstrategyUSST2004▪MichaelL.Werner▪UniversityofMiami17FinancialPerspectiveOverallobjective:TosucceedfinanciallyUSST2004▪MichaelL.Werner▪UniversityofMiami18CustomerPerspectiveOverallobjective:ToachieveourvisionofhowthecompanyshouldappeartocustomersUSST2004▪MichaelL.Werner▪UniversityofMiami19InternalPerspectiveOverallobjective:ToexcelathavingsuperiorbusinessprocessestosatisfyshareholdersandcustomersUSST2004▪MichaelL.Werner▪UniversityofMiami20LearningandGrowthPerspectiveOverallobjective:Tosustaintheabilitytochangeandimprove(Employeecapabilitiesareakeyingredienttothisobjective.)USST2004▪MichaelL.Werner▪UniversityofMiami21MeasuresDescriptionsofhowsuccessinachievingobjectiveswillbemeasuredEachtiedtothecompany’sobjectivesUSST2004▪MichaelL.Werner▪UniversityofMiami22CoreFinancialMeasuresROI/EVAProfitabilityRevenuegrowth/mixCostreductionUSST2004▪MichaelL.Werner▪UniversityofMiami23CoreCustomerMeasuresMarketshareCustomeracquisitionCustomerretentionCustomerprofitabilityCustomersatisfactionUSST2004▪MichaelL.Werner▪UniversityofMiami24InternalPerspectiveMeasuresProcessqualitymeasuresTimetoprocessanorderNumberofReturnsDefectratesYieldratiosLead-timesWaste,scrap,andreworkUSST2004▪MichaelL.Werner▪UniversityofMiami25CoreLearningandGrowthMeasuresEmployeestrainedpermonthEmployeeretentionEmployeeproductivityDevelopmentandresearchmeasuresNumberoftrainingprogramsUSST2004▪MichaelL.Werner▪UniversityofMiami26TargetsLevelofperformanceorrateofimprovementdesiredforeachmeasureEachtiedtooneofthecompany’smeasuresUSST2004▪MichaelL.Werner▪UniversityofMiami27InitiativesShort-termprogramsandactionsthatwillhelpachievetheestablishedtargetsEachtiedtocompanyobjectivesandmeasuresUSST2004▪MichaelL.Werner▪UniversityofMiami28ExamplesofInitiativesNewmaintenanceprogramUpgradeselectedequipmentEstablishperformancebenchmarksNewtrainingprogramEstablishfrequentpurchaseprogramUSST2004▪MichaelL.Werner▪UniversityofMiami29Next:AnexampletohelpstudentsunderstandhowtheBalancedScorecardworksUSST2004▪MichaelL.Werner▪UniversityofMiami30ABalancedScorecardExampleLargecamerastore25,000squarefeet$10+millioninsalesProfitsunacceptablylo