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TheBalancedScorecard,MichaelL.WernerUniversityofMiamiCoralGables,Florida,WhatisBusinessSuccess?,Solidfinancialperformance?,BalancedScorecardRefocusesManagement,Financialperspective,Customerperspective,Internalperspective,LearningandGrowthperspective,TheBalancedScorecard,Developedin1992byRobertKaplanandDavidNorton,KaplanandNortonsPremise,“exclusiverelianceonfinancialmeasuresinamanagementsystemwascausingorganizationstodothewrongthings.”,Popularity,EmployedbyhalfofGlobal1000(AccordingtoBain&Company),“Oneofthemostpowerfulmanagementideasever”(HarvardBusinessReview),Mostrequestedand#1insalesatHarvardBusinessPublishing,TheBalancedScorecard,Originallydevelopedasameasurementtool,Alsohelpscompaniesmanageandimplementstrategy,TheBalancedScorecard,Basedoncorporatestrategy,Abalancedplanforbusiness,Morethanafinancialplan,(RobertKaplanandDavidNorton),BasicBusinessStrategy,FinancialWewillensurethatweuseourresourcesandpeopletomaintainfinancialsuccess.,CustomerWewillmeetorexceedourcustomerscurrentandfutureexpectationsandrequirementswithhighqualityproducts,reasonablepricesandsuperiorservice.,InternalWewillprovidehighqualityon-timeimagingproductsandservicesandprovideanefficientandeffectivemeanstodelivertheminahighqualityfashion.,LearningandGrowthWewillattractandretainhighcaliberpeopleandpromoteanenvironmentthatdevelopstheirinterpersonal,businessandtechnicalskillsandknowledge.Wewillstrivetodevelopandmaintainthebestsourcingforourproducts.Wewillstrivetobeawareandonthecuttingedgeofimagingandbusinesstechnology.,TheTroublewithStrategy,Itisunlikelythatapoorstrategyistheproblem,Generally,theproblemisimplementingstrategy,Evenifstrategyiscommunicated,employeesmaynotknowwhattodo.,HowcantheBalancedScorecardhelp?,FourDistinctPerspectives,Financialperspective,Customerperspective,Internalperspective,Learningandgrowthperspective,Strategy,TranslatingaMissionintoDesiredOutcomes,Mission,CoreValues,Vision,Strategy,BalancedScorecard,Objectives,StrategicInitiatives,StrategicOutcomes,MotivatedandPreparedWorkforce,EffectiveProcesses,DelightedCustomers,SatisfiedShareholders,AdaptedfromKaplan,Norton,ForEachPerspective,Objectives(Goals),Measures,Targets,Initiatives,SimpleFormandRelationships,Source:Kaplan,Norton,Objectives,Concisestatementsthatarticulatewhattheorganizationhopestoaccomplish,Eachtiedtothecompanysstrategy,FinancialPerspective,Overallobjective:Tosucceedfinancially,CustomerPerspective,Overallobjective:Toachieveourvisionofhowthecompanyshouldappeartocustomers,InternalPerspective,Overallobjective:Toexcelathavingsuperiorbusinessprocessestosatisfyshareholdersandcustomers,LearningandGrowthPerspective,Overallobjective:Tosustaintheabilitytochangeandimprove(Employeecapabilitiesareakeyingredienttothisobjective.),Measures,Descriptionsofhowsuccessinachievingobjectiveswillbemeasured,Eachtiedtothecompanysobjectives,CoreFinancialMeasures,ROI/EVA,Profitability,Revenuegrowth/mix,Costreduction,CoreCustomerMeasures,Marketshare,Customeracquisition,Customerretention,Customerprofitability,Customersatisfaction,InternalPerspectiveMeasures,ProcessqualitymeasuresTimetoprocessanorderNumberofReturnsDefectratesYieldratiosLead-timesWaste,scrap,andrework,CoreLearningandGrowthMeasures,Employeestrainedpermonth,Employeeretention,Employeeproductivity,Developmentandresearchmeasures,Numberoftrainingprograms,Targets,Levelofperformanceorrateofimprovementdesiredforeachmeasure,Eachtiedtooneofthecompanysmeasures,Initiatives,Short-termprogramsandactionsthatwillhelpachievetheestablishedtargets,Eachtiedtocompanyobjectivesandmeasures,ExamplesofInitiatives,Newmaintenanceprogram,Upgradeselectedequipment,Establishperformancebenchmarks,Newtrainingprogram,Establishfrequentpurchaseprogram,Next:AnexampletohelpstudentsunderstandhowtheBalancedScorecardworks,ABalancedScorecardExample,Largecamerastore,25,000squarefeet,$10+millioninsales,Profitsunacceptablylow,Industrychangingduetotechnology,BasicBusinessStrategy,FinancialWewillensurethatweuseourresourcesandpeopletomaintainfinancialsuccess.,CustomerWewillmeetorexceedourcustomerscurrentandfutureexpectationsandrequirementswithhighqualityproducts,reasonablepricesandsuperiorservice.,InternalWewillprovidehighqualityon-timeimagingproductsandservicesandprovideanefficientandeffectivemeanstodelivertheminahighqualityfashion.,LearningandGrowthWewillattractandretainhighcaliberpeopleandpromoteanenvironmentthatdevelopstheirinterpersonal,businessandtechnicalskillsandknowledge.Wewillstrivetodevelopandmaintainthebestsourcingforourproducts.Wewillstrivetobeawareandonthecuttingedgeofimagingandbusinesstechnology.,Achievethestrategy?Howdowegetthere?,Withamap,Astrategymap,StrategyMapObjectives,FinancialSuccess,Customersimpressedwithqualityproductsandservices,Leadingedgeproductioncapabilities,Trainedworkforce,AttractnewcustomersRetaincustomersOn-timeproductsandservices,Wellfunctioningfacilities,Oncuttingedgeoftechnology,Bestproductsourcing,Financial,Customer,Internal,LearningandGrowth,StrategyMapMeasuresandTargets,OperatingincomeIncreasegrossmarginAmountofoperatingexpenses,NumberofnewcustomersNo.ofreturningnewcustomersNumberofcustomercomplaintsNumberofitemsperinvoice,NumberofrejectedprintsPercentoflateordersNewproductsandservices,AmountofemployeetrainingAmountoftechnologytrainingSalesfromnewproductsourcing,TBDIncreaseby20%ZeroIncreaseby30%,1%0%10%Increase,1Sessionpermonth1SessionpermonthIncreaseby30%,Financial,Customer,Internal,LearningandGrowth,$100,000Increaseby5%Maintain,Measures,Targets,StrategyMapInitiatives,NewPriceComparisonReport,MonthlysalespromotionsNewFrequentCustomerSalesProgramEmployeesalesandproducttrainingprogram,OperatorandlabtrainingprogramDailyservicesbacklogreportNewproductsandservicesprogram,EmployeetrainingprogramTechnologytrainingprogramThreepurchasingtrips,Financial,Customer,Internal,LearningandGrowth,Mission,CoreValues,Vision,Strategy,BalancedScorecard,Objectives,StrategicInitiatives,StrategicOutcomes,MotivatedandPreparedWorkforce,EffectiveProcesses,DelightedCustomers,SatisfiedShareholders,AdaptedfromKaplan,Norton,Targets,Measures,EmployeeRewards,Operatingincome,ReturningnewcustomersCustomercomplaintsNumberofitemsperinvoice,RejectedprintsLateordersNewproductsandservices,EmployeetrainingTechnologytrainingSalesfromnewproductsourcing,Increaseby20%ZeroIncreaseby30%,1%0%10%Increase,1permonth1permonthIncrease30%,Financial,Customer,Internal,LearningandGrowth,$100,000,20%ofnetincome,EmployeeRewards$25,000EquallytoFiveManagers,SalesPriceComparisonReport,MonthlysalespromotionsFrequentCustomerSalesProgramReturningnewcustomersCustomercomplaintsNumberofitemsperinvoice,RejectedprintsLateordersNewproductsandservices,EmployeetrainingTechnologytrainingSalesnewprod.sourcingThreepurchasingtrips,1permonthFunctioningIncreaseby20%ZeroIncreaseby30%,1%0%10%Increase,1permonth1permonthIncrease30%3,Financial,Customer,Internal,LearningandGrowth,Monthly,10%,10%05%05%10%10%,00%10%05%,10%10%05%10%,MeasureorInitiative,Target,Weight,EmployeeRewards$25,000EquallytoFiveManagers,SalesPriceComparisonReport,MonthlysalespromotionsFrequentcustomersalesprogramReturningnewcustomersCustomercomplaintsNumberofitemsperinvoice,RejectedprintsLateordersNewproductsandservices,EmployeetrainingTechnologytrainingSalesnewprod.sourcingThreepurchasingtrips,$2,500002,5002,500,$02,5000,$2,5002,50002,500,Financial,Customer,Internal,LearningandGrowth,$0,No,YesNoNoYesYes,YesYesNo,YesYesNoYes,MeasureorInitiative,BonusAmount,Green?,10%,10%05%05%10%10%,00%10%5%,10%10%05%10%,Weight,TotalNumberofmanagersAmountpermanager,$17,5005$3,500,Total,TotalBalancedScorecardEmployeeIncentives(AssumingNetIncomeof$115,000),NetincomeBonuspercentageTotalnetincomebonusNetincomebonuspermanagerNumberofmanagersMeasuresandinitiativesbonusTotalbonuspermanagerNumberofmanagersTotalbonuses,$115,00020%$23,0005$4,600$3,500$8,1005$40,500,Next:MovingBeyondtheCompanysOverallScorecard,DepartmentalandPersonalScorecards,Eachdepartmentdevelopsitsownscorecardbasedonthecompanysoverallscorecard.,Eachemployeedevelopshisorherscorecardbasedonthecompanysanddepartmentsscorecard.,DepartmentalandPersonalScorecards,Scorecardsmustbecloselyalignedwithoverallcompanygoalsandobjectives.,Eachobjectivemustbealigned.,Eachmeasuremustbealigned.,EachPerspectiveMustbeAddressed,Setobjectivesforeachperspective.,Setbasisformeasurementforeachobjective.,Thisallowsmanagersandemployeestofocusonthesuccessofeachperspective.,Italsokeepsthemfromfocusingononeperspectivewhileneglectinganother.,ImplementingtheBalancedScorecard,Thepushtoimplementmustcomefromtopmanagement.,Managersmustbuyin.,Ittakes15to36monthsinlargeorganizations.,PossiblePitfallsoftheBalancedScorecard,Seniormanagementnotcommitted,Oneseniormanagertriestobuildthescorecardalone,Scorecardresponsibilitiesdontfilterdown,Thesolutionisoverdesigned,orscorecardtreatedasaone-timeevent,Thebalancedscorecardistreatedasasystemsproject,AnthonyAtkinson,RobertKaplan,S.MarkYong,SuggestedReading,TheBalancedScorecard,RobertS.KaplanandDavidP.Norton,HBSPress,TheStrategy-FocusedOrganization,KaplanandNorton,HBSPress,TheBalancedScorecardStepbyStepPaulR.Niven,JohnWiley&Sons,SuggestedReading,Justoutthisyear:StrategyMaps:ConvertingIntangibleAssetsintoTangibleOutcomes,RobertS.KaplanandDavidP.Norton,HBSPress,SuggestedInternetSurfing,TheBalancedScorecardC,TheBalancedScorecardI,FreebasiconlinepresentationbyPaulN,SuggestedInternetSurfing,FreenetconferencesarealsoavailableatTheBalancedScorecardC,Questions?Comments?,ThankYou,BeyondtheScope,Theslidesthatfollowprovideadditionalinsightintothebalancedscorecard.,HandlingInitiatives,Inventorycurrentinitiatives,MapthemtoBCSObjectives,Eliminatenonstrategicinitiatives,Addnewinitiatives,Prioritizeremaininginitiatives,FivePrinciplesofStrategy-FocusedOrganizations,Principle1:Translatethestrategytooperationalterms,Principle2:Aligntheorganizationtothestrategy,Principle3:Makestrategyeveryonesjob,Principle4:Makestrategyacontinualprocess,Principle5:Mobilizeleadershipforchange,AnthonyAtkinson,RobertKaplan,S.MarkYong,ImplementingtheBalancedScorecard,Selectanarchitectandformataskforce.,Developbusinessstrategies,Determinewherebusinessunitsfitintothebigpicture.,Holdmeetings,workshops,andsynthesissessions.,ImplementingtheBalancedScorecard,Selectanddesignmeasures.,Establishtargets,Establishinitiatives,Buildaconsensusaroundstrategicobjectives.,TheBalancedScorecardandaNewManagementProcesses,Newmanagementprocessesmayresultfromimplementingthebalancedscorecard.,NewManagementProcesses,1.Translatingthevision,2.Communicatingandlinking,3.Businessplanning,4.Feedbackandlearning,1.TranslatingTheVision,Tobuildaconsensusaroundtheorganizationsvisionandstrategy,Toexpressthevisionintermsofanintegratedsetofobjectives,measuresandinitiatives,Mustbeagreeduponbyallseniorexecutives,2.CommunicatingandLinking,Communicatesthestrategyupanddownintheorganization,Linksstrategytodepartmentalobjectives,Linksstrategytoindividualobjectives,Expandsonperformancemeasuresthatfocusonlyonfinancialperformance,2.CommunicatingandLinking,Awaytoensurethatalllevelsoftheorganizationunderstandthestrategy,Awaytoensurethatdepartmentandind
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