绩效考核_计分卡基本概念

BalancedScorecard:BasicConcepts,1990,ResearcharmofKPMG-Studyin“MeasuringPerformanceintheOrganizationoftheFuture”.,BSCHistory,Relyingmainlyonfinancialperformancemeasureswasimpedingtheorganizationsabilitytocreatefuturevalue.Mostcompanieswereimprovingexistingprocessesbutwerenotidentifyingtheonesthatweretrulystrategic.,Whatisit?,Managementprocesstoimplementabusinessstrategy.Translatesacompanysstrategyintoacoherentsetofperformancemeasures.EstablishescauseandeffectrelationshipsbetweenKeyPerformanceIndicators.,BalancedScorecard:,Whatisit?,IManageintothefuturenotinthepast,BalancedScorecard:,Twounderlyingfactors:,Whatisit?,Manageintothefuturenotinthepast,BalancedScorecard:,TheFinancialperspectiveiscriticalbutitonlymeasurespastperformance.,TheBSCintroducesadditionalperspectives,thedriversoffuturefinancialperformance.,Buildingascorecardcanhelpmanagerslinktodaysactionswithtomorrowsgoals=Linklong-termstrategicobjectiveswithshort-termactions,Measuresorganizationalperformanceacrossfourbalancedperspectives:,StrategicPerspectives,StrategicPerspectives,Measuresorganizationalperformanceacrossfourbalancedperspectives:,Whatisit?,IManageintothefuturenotinthepast,BalancedScorecard:,IIImplementingthestrategyrequires4steps,Twounderlyingfactors:,DynamicBSC,ManagingStrategy:FourProcesses,StrategicMeasures,StrategicMeasures,“Balanced”Scorecard,GenericmeasuresLagIndicators.,CoreoutcomemeasuresProfitability,marketshare,customersatisfaction,etc.,PerformancedriversLeadindicators,Designedforcompetitiveexcellence.Uniquetothebusinessstrategy,“Balanced”Scorecard,Genericmeasures,Performancedrivers,LongTermObjectives,Financials,ShortTermObjectives,Otherperspectives,BalancedScorecard,EstablishescauseandeffectrelationshipsbetweenKeyPerformanceIndicators(KPI)”:,EverymeasureintheBSCshouldbeanelementinachainofcause-and-effectrelationshipsthatcommunicatesthestrategy.,KPIs-Cause&EffectRelationships,CauseandeffectrelationshipsbetweenKeyPerformanceIndicators(KPI),KPIs-Cause&EffectRelationships,Fillsthevoidthatexistsinthelackofasystematicprocesstoimplementandobtainfeedbackaboutstrategy.,Itisacommunicationandlearningsystemnotatooltocontrolbehaviorandtoevaluatepastperformance.,BalancedScorecard,SimplicityManageforthefuturenotthepastFocusonCauseandEffectrelationshipsSystemlinkedtothestrategyActionOrientedFlexibility,BSCKeypoints:,BalancedScorecard-BusinessDrivers,BusinessDrivers(1),Companyishavinghardtimemeasuringstrategiceffectiveness,Manycompaniesgothroughtheprocessofcreatingastrategicplanbuthavenowaytomeasureitseffectiveness,Doyouknowhowyouaredoingagainstyourstrategicplan?Doesyourstrategicplanincludetheperspectiveofyourcustomer,internalbusinessprocessesandlearningandgrowth?,BusinessDrivers(2),Companyishavingahardtimecommunicatingstrategicgoalstoorganization,Companiesthathaveastrategicplanoftenhavenowayofdisseminatinginformationtotheirorganizationwithameasurementmechanism,Howdoyoucommunicatethestrategicplantoindividualsinyourorganization?Doyouhaveanyideahoweffective,organizations,individualsare?,BusinessDrivers(3),Companyhasnomechanismtolinkoperationstostrategy,Itisverydifficultforcompaniestolinktheirdaytodayoperationstotheirstrategy,Areyouroperationsinsyncwithyourstrategicplan?,BusinessDrivers(4),Companyisimplementingadatawarehousebutarehavingdifficultydecidingwhattoputin,Companiesoftendecidetocreateadatawarehousebutdonotalwaysknowwhatinformationiscriticaltoexecutives,Doesyourdatawarehouseplanincludeinformationforexecutives?,BusinessDrivers(5),Newmanagementteamorindividualthatwantstogetaquickunderstandingofcompany,Whenanexecutivejoinsacompanyitisoftendifficulttogetarealunderstandingofwhatisgoingoninthebusiness,Isthereatoolthatanexecutivecanusetogetaquickreadingonwhatisgoingoninthecompany?,BusinessDrivers(6),Companyhasshiftedfocusorhasenteredanewindustry,Whencompanieschangetheirfocusorenteranewindustryitisoftendifficulttounderstandwhattheyshouldfocuson.,WithyourrecentchangetoX,doyouknowwhattofocusontomeetyourstrategicobjectives?Ifsomethingisnotworkingdoyouknowthecause?,BusinessDrivers(7),Companyhasjustdecidedonanewstrategy,Acompanymaydecidetochangetheirstrategicdirectionandneedsomehelpknowingwhattofocusonandwhythingshappen,HaveyoufiguredoutalltheKPIsforyournewstrategicdirection?,Oraclesolutionsmap:Requiredproducts,Oraclesolutionsmap:OptionalProducts,Enterprisewidedeployment:OBSCcanbedeployedtomanydesktops.Connected/disconnectedcapability:remoteaccessandsyncupviaOracleLiteversionSetupwizard:veryeasytodesignauniquescorecardMatureproductwithcustomerbase:OBSChasbeensuccessfullyimplementedinmanycompanies,OracleKeyStrenghts:,Companiesareusingthescorecardto:clarifyandupdatestrategy,communicate