平衡记分卡：业绩评估,战略管理和企业风险管理-成ppt课件

1、The Balanced Scorecard: Performance Evaluation, Strategic Management and Enterprise Risk Management 平衡记分卡：业绩评价, 战略管理和企业风险管理Presented by:Bernard Wong-On-Wing, Ph.D., CPAWashington State UniversitySouthwest University of Finance & Economics.Agenda 议程Traditional Performance Measurement Systems (PMS) 传统

2、的业绩评价体系Balanced Scorecard (BSC) 平衡记分卡Basic Characteristics of BSC 平衡记分卡的根本特性A BSC Example 案例Break 休憩Exercise 练习 Break 休憩BSC and Strategic Management 平衡记分卡和战略管理BSC and Enterprise Risk Management 平衡记分卡和企业风险管理Some Challenges in Implementing the BSC 实施平衡记分卡所面临的一些挑战.Traditional Performance Measurement Sy

3、stems (PMS) 传统的业绩评价体系Emphasize Financial Measures (e.g., sales, profits, Return on Investment (ROI) 强调财务目的 比如销售，利润，投资报答等目的Measures Tend to Be: 这些目的通常是：Objective 客观的Short-term oriented 短期导向的Outcome related 结果导向的.Balanced Scorecard (BSC) 平衡记分卡BSC aims to address the limitations of traditional PMS 平衡记分

4、卡旨在抑制传统业绩评价体系的局限性;BSC was elected by Harvard Business School as one of the ten most influencing management philosophies in the past 80 years 平衡计分卡被哈佛商学院评为过去80年里最具影响力的十大管理思想之一;By year 2004, almost 60% of global companies adopted or were considering adopting the BSC 截至2004年，接近60%的跨国公司运用了或正思索运用平衡记分卡;.B

5、alanced Scorecard (BSC) (Cont.)平衡记分卡续BSC translates strategy into linked multiple objectives and measures 平衡记分卡将战略转化成因果相连的多个目的和目的The Strategy Map (see handout) 战略图 见讲义Objectives and Measures 目的和目的.Four Perspectives of BSC平衡记分卡的四个维度BSC is typically organized into four perspectives 平衡记分卡通常由四个维度组成：1. F

6、inancial Perspective 财务维度2. Customer Perspective 客户维度3. Internal Business Process Perspective 内部流程维度4. Learning and Growth Perspective 学习和生长维度.Four Perspectives of BSC 平衡记分卡的四个维度 1. Financial Perspective 财务维度Retains the traditional financial measures 保管传统的财务目的 e.g., operating income, ROI, sales grow

7、th rate 比如主营业务利润，投资报答率， 销售增长率.Four Perspectives of BSC 平衡记分卡的四个维度 2. Customer Perspective 客户维度Products / services attributes (e.g., quality and price) 产品/效力的属性比如产质量量和价钱Customer relationship (e.g., loyalty) 客户关系比如客户忠实度Image and reputation (e.g., reputation for quality and price) 笼统和声誉比如在产质量量和价钱方面的声誉.

8、Four Perspectives of BSC 平衡记分卡的四个维度 3. Internal Business Process Perspective 内部流程维度Innovation (e.g., research and development expenditures) 创新比如研发开支Operations (e.g., effectiveness and efficiency) 运营比如运营的效果和效率.Four Perspectives of BSC 平衡记分卡的四个维度 4. Learning and Growth Perspective 学习和生长维度People (e.g.,

9、 employee training) 人比如员工培训Systems (e.g., computerization) 系统比如计算机化程度Organizational procedures (e.g., hiring practices) 组织程序比如聘用政策.Basic Characteristics of BSC平衡记分卡的根本特性BSC enables BALANCE between: 平衡记分卡使得以下的平衡得以实现：Objective and Subjective measures 客观目的和客观目的Short-term and Long-term measures 短期目的和长期目

10、的Strategic outcome and Driver of those outcomes 战略结果和战略“驱动要素BSC emphasizes cause and effect links among measures 平衡记分卡强调各目的间的因果链条.A BSC Example 案例See Handout 见讲义.Exercise 练习See Handout 见讲义.BSC and Strategic Management平衡记分卡和战略管理The BSC Can Be Used To 平衡记分卡可用于:Translate vision and strategy into approp

11、riate actions to provide guidance at the operational level 将“战略愿景vision) 转化成详细的行为，以便在运营层面为员工提供指南；Communicate the strategy to employees at all levels, and linking it to departmental objectives to ensure alignment 将战略传到达公司各层, 并将各部门的目的与公司战略相联络，以确保各部门的行为与公司战略协调一致；.BSC and Strategic Management (Cont.)平衡记

12、分卡和战略管理 续The BSC Can Be Used To平衡记分卡可用于:Align financial plans (e.g., budgets) with strategic plans 整合财务方案(比如预算),使之与公司战略协调一致Obtain feedback for strategic learning 获取反响信息以改良战略.BSC and Enterprise Risk Management平衡记分卡和企业风险管理The BSC can be used to ensure that strategic objectives are aligned with the com

13、panys risk appetite (e.g., we do not accept erosion of product/service quality) 平衡记分卡可用于保证战略目的与公司的接受风险的才干相匹配比如，我们不接受产品/效力质量的下滑；The BSC can be used to facilitate even application of enterprise risk management across business units or departments 平衡记分卡可协助公司将风险管理平衡地执行到各单元和部门；.BSC and Enterprise Risk Ma

14、nagement (Cont.)平衡记分卡和企业风险管理续The BSC can be used to identify events that may have an impact on the companys ability to achieve its strategic objectives. Events may not be as immediately evident (e.g., change in customer preferences) 平衡记分卡可用来协助识别影响公司实现战略目的才干的事件；这些事件一开场也许不是那么显然 比如，客户品味的转变The BSC provi

15、des a basis for risk assessment. What is the likelihood that an event will occur that may affect the companys ability to achieve its objectives? What would be the impact? 平衡记分卡提供了一个评价风险的根底。对于能够影响公司实现战略目的才干的事件，其发生的概率有多大？假设发生了，其影响又是什么？.The BSC provides a basis for risk response. How should the company

16、 respond to the assessed risk? (e.g., avoid risk by exiting activities giving rise to risk) 平衡记分卡提供了一个对风险做出反响的根底。公司应如何对识别的风险做出反响？ 比如，经过退出那些导致风险的行为来防止风险。BSC and Enterprise Risk Management (Cont.)平衡记分卡和企业风险管理续.Some Challenges in Implementing BSC 实施平衡记分卡所面临的一些挑战High cost in designing and maintaining th

17、e BSC 设计和维护平衡记分卡的高本钱Balancing comprehensiveness and conciseness in selecting measures 在选择目的时，如何做到既完好又简约；Ensuring reliability of measures (e.g., employee satisfaction) 如何保证目的计量的可靠性比如员工称心度目的)；Assigning appropriate relative weight to different measures 如何确定各个目的间的分配权重；.Weight Assigned to Four Perspectives in Performance Evaluation业绩评价过程中四个纬度间