平衡的计分卡：基本概念课件

BalancedScorecard:BasicConcepts​BalancedScorecard:​11990,ResearcharmofKPMG-Studyin“MeasuringPerformanceintheOrganizationoftheFuture”.BSCHistoryRelyingmainlyonfinancialperformancemeasureswasimpedingtheorganizations’abilitytocreatefuturevalue.Mostcompanieswereimprovingexistingprocessesbutwerenotidentifyingtheonesthatweretrulystrategic.​1990,ResearcharmofKPMG-2Whatisit?Managementprocesstoimplementabusinessstrategy.Translatesacompany’sstrategyintoacoherentsetofperformancemeasures.EstablishescauseandeffectrelationshipsbetweenKeyPerformanceIndicators.BalancedScorecard:​Managementprocesstoimplemen3Whatisit?I ManageintothefuturenotinthepastBalancedScorecard:Twounderlyingfactors:​I Manageintothefuturenoti4Whatisit?ManageintothefuturenotinthepastBalancedScorecard:TheFinancialperspectiveiscriticalbutitonlymeasurespastperformance.TheBSCintroducesadditionalperspectives,thedriversoffuturefinancialperformance.​Manageintothefuturenotin5Buildingascorecardcanhelpmanagerslinktoday’sactionswithtomorrow’sgoals=Linklong-termstrategicobjectiveswithshort-termactions​Buildingascorecardcanhelp6Measuresorganizationalperformanceacrossfourbalancedperspectives:FinancialCustomerLearningandGrowthInternal

ProcessStrategicPerspectives​Measuresorganizationalperfor7FinancialCustomerLearningandGrowthInternal

ProcessStrategicPerspectivesResultsthatthebusinessprovidestoits

shareholdersIdentifiesCustomer,marketsegmentsandvaluepropositionstobedeliveredInfrastructure,people,systemsandprocedures.KeyinternalprocesseswhichdrivethebusinessMeasuresorganizationalperformanceacrossfourbalancedperspectives:​FinancialCustomerLearningandI8Whatisit?I ManageintothefuturenotinthepastBalancedScorecard:II Implementingthestrategyrequires4stepsTwounderlyingfactors:​I Manageintothefuturenoti9DynamicBSCTranslatingtheVision

CommunicatingandLinking

BusinessPlanningFeedbackandLearning

ClarifyingthevisionGainingconcensusCommunicatingandeducatingSettingGoalsLinkingrewardstoperformancemeasuresSettingTargetsAligningstrategicinitiativesAllocatingresourcesEstablishingmilestonesArticulatingthesharedvisionSupplyingstrategicfeedbackFacilitatingstrategyreviewandlearningManagingStrategy:FourProcesses​DynamicTranslatingCommunicatin10PerformanceMeasuresDiagnosticmeasures.

MonitorifthebusinessremainsincontrolStrategicmeasures.

Defineastrategydesignedforcompetitiveexcellence.BSC​PerformanceDiagnosticmeasures11StrategicMeasures“Balanced?”Scorecard

Generic

measures.LagIndicators.

CoreoutcomemeasuresProfitability,marketshare,customersatisfaction,etc..PerformancedriversLeadindicatorsDesignedforcompetitiveexcellence.Uniquetothebusinessstrategy​“Balanced?”Scorecard

Generic12StrategicMeasures“Balanced”Scorecard

Generic

measuresLagIndicators.

CoreoutcomemeasuresProfitability,marketshare,customersatisfaction,etc.PerformancedriversLeadindicatorsDesignedforcompetitiveexcellence.Uniquetothebusinessstrategy​“Balanced”Scorecard

Genericm13“Balanced”ScorecardGeneric

measuresPerformancedriversLongTermObjectivesFinancialsShortTermObjectivesOtherperspectives

​“Balanced”ScorecardGenericme14BalancedScorecardEstablishescauseandeffectrelationshipsbetweenKeyPerformanceIndicators(KPI)”:Strategy=

“Setofhypothesesaboutcauseandeffect”EverymeasureintheBSCshouldbeanelementinachainofcause-and-effectrelationshipsthatcommunicatesthestrategy.KPI’s-Cause&EffectRelationships​BalancedScorecardEstablishes15LearningandGrowthInternalBusinessProcessCustomerFinancialMaximizeProfitabilityImproveCustomerServiceTechnologyInfrastructureNewProducts&ServiceDevelopmentReduceCreditApprovalTimeMinimizeCustomerTurnoverCrossSellingMaximizeProfitabilityImproveCustomerServiceTechnologyInfrastructureNewProducts&ServiceDevelopmentReduceCreditApprovalTimeMinimizeCustomerTurnoverCrossSellingCauseandeffectrelationshipsbetweenKeyPerformanceIndicators(KPI)KPI’s-Cause&EffectRelationships​LearningInternalBusinessCus16Fillsthevoidthatexistsinthelackofasystematicprocesstoimplementandobtainfeedbackaboutstrategy.Itisacommunicationandlearningsystemnotatooltocontrolbehaviorandtoevaluatepastperformance.BalancedScorecard​Fillsthevoidthatexistsin17SimplicityManageforthefuturenotthepastFocusonCauseandEffectrelationshipsSystemlinkedtothestrategyActionOrientedFlexibilityBSCKeypoints:​Simplicity​18BalancedScorecard-BusinessDrivers​BalancedScorecard​19BusinessDrivers(1)CompanyishavinghardtimemeasuringstrategiceffectivenessManycompaniesgothroughtheprocessofcreatingastrategicplanbuthavenowaytomeasureit’seffectiveness‘Doyouknowhowyouaredoingagainstyourstrategicplan?’‘Doesyourstrategicplanincludetheperspectiveofyourcustomer,internalbusinessprocessesandlearningandgrowth?’​Manycompaniesgothroughthe20BusinessDrivers(2)CompanyishavingahardtimecommunicatingstrategicgoalstoorganizationCompaniesthathaveastrategicplanoftenhavenowayofdisseminatinginformationtotheirorganizationwithameasurementmechanism‘Howdoyoucommunicatethestrategicplantoindividualsinyourorganization?’‘Doyouhaveanyideahoweffective,organizations,individualsare?’​Companiesthathaveastrategi21BusinessDrivers(3)CompanyhasnomechanismtolinkoperationstostrategyItisverydifficultforcompaniestolinktheirdaytodayoperationstotheirstrategy‘Areyouroperationsinsyncwithyourstrategicplan?’​Itisverydifficultforcompa22BusinessDrivers(4)CompanyisimplementingadatawarehousebutarehavingdifficultydecidingwhattoputinCompaniesoftendecidetocreateadatawarehousebutdonotalwaysknowwhatinformationiscriticaltoexecutives‘Doesyourdatawarehouseplanincludeinformationforexecutives?’​Companiesoftendecidetocrea23BusinessDrivers(5)NewmanagementteamorindividualthatwantstogetaquickunderstandingofcompanyWhenanexecutivejoinsacompanyitisoftendifficulttogetarealunderstandingofwhatisgoingoninthebusiness‘Isthereatoolthatanexecutivecanusetogetaquickreadingonwhatisgoingoninthecompany?’​Whenanexecutivejoinsacomp24BusinessDrivers(6)CompanyhasshiftedfocusorhasenteredanewindustryWhencompanieschangetheirfocusorenteranewindustryitisoftendifficulttounderstandwhattheyshouldfocuson.‘WithyourrecentchangetoX,doyouknowwhattofocusontomeetyourstrategicobjectives?’‘Ifsomethingisnotworkingdoyouknowthecause?’​Whencompanieschangetheirfo25BusinessDrivers(7)CompanyhasjustdecidedonanewstrategyAcompanymaydecidetochangetheirstrategicdirectionandneedsomehelpknowingwhattofocusonandwhythingshappen‘HaveyoufiguredoutalltheKPI’sforyournewstrategicdirection?’​Acompanymaydecidetochange26Oraclesolutionsmap:Requiredproducts​​27Oraclesolutionsmap:OptionalProducts​​28Enterprisewidedeployment:OBSCcanbedeployedtomanydesktops.Connected/disconnectedcapability:remoteaccessandsyncupviaOracleLiteversionSetupwizard:veryeasytodesignauniquescorecardMatureproductwithcustomerbase:OBSChasbeensuccessfullyimplementedinmanycompaniesOracleKeyStrenghts:​Enterprisewidedeployment:O29Companiesareusingthescorecardto:clarifyandupdatestrategy,communicatestrategythroughoutthecompany,alignunitandindividualgoalswiththestrategy,linkstrategicobjectivestolong-termtargetsandannualbudgets,identifyandalignstrategicinitiatives,andconductperiodicperformancereviewstolearnaboutandimprovestrategy.Summary​​30每一次的加油，每一次的努力都是为了下一次更好的自己。12月-2212月-22Wednesday,December28,2022天生我材必有用，千金散尽还复来。12:52:5412:52:5412:5212/28/202212:52:54PM安全象只弓，不拉它就松，要想保安全，常把弓弦绷。12月-2212:52:5412:52Dec-2228-Dec-22得道多助失道寡助，掌控人心方位上。12:52:5412:52:5412:52Wednesday,December28,2022安全在于心细，事故出在麻痹。12月-2212月-2212:52:5412:52:54December28,2022加强自身建设，增强个人的休养。2022年12月28日12:52下午12月-2212月-22扩展市场，开发未来，实现现在。28十二月202212:52:54下午12:52:5412月-22做专业的企业，做专业的事情，让自己专业起来。十二月2212:52下午12月-2212:52December28,2022时间是人类发展的空间。2022/12/2812:52:5412:52:5428December2022科学，你是国力的灵魂；同时又是社会发展的标志。12:52:54下午12:52下午12:52:5412月-22每天都是美好的一天，新的一天开启。12月-2212月-2212:5212:52:5412:52:54Dec-22人生不是自发的自我发展，而是一长串机缘。事件和决定，这些机缘、事件和决定在它们实现的当时是取决于我们的意志的。2022/12/2812:52:54Wednesday,December28,2022感情上的亲密，发展友谊；钱财上的亲密，破坏友谊。12月-222022/12/2812:52:5412月-22谢谢大家！每一次的加油，每一次的努力都是为了下一次更好的自己。12月-31每一次的加油，每一次的努力都是为了下一次更好的自己。12月-2212月-22Wednesday,December28,2022天生我材必有用，千金散尽还复来。12:52:5412:52:5412:5212/28/202212:52:54PM安全象只弓，不拉它就松，要想保安全，常把弓弦绷。12月-2212:52:5412:52Dec-2228-Dec-22得道多助失道寡助，掌控人心方位上。12:52:5412:52:5412:52Wednesday,December28,2022安全在于心细，事故出在麻痹。12月-2212月-2212:52:5412:52:54December28,2022加强自身建设，增强个人的休养。2022年12月28日12:52下午12月-2212月-22扩展市场，开发未来，实现现在。28十二月202212:52:54下午12:52:5412月-22做专业的企业，做专业的事情，让自己专业起来。十二月2212:52下午12月-2212:52December28,2022时间是人类发展的空间。2022/12/2812:52:5412:52:5428December2022科学，你是国力的灵魂；同时又是社会发展的标志。12:52:54下午12:52下午12:52:5412月-22每天都是美好的一天，新的一天开启。12月-2212月-2212:5212:52:5412:52:54Dec-22人生不是自发的自我发展，而是一长串机缘。事件和决定，这些机缘、事件和决定在它们实现的当时是取决于我们的意志的。2022/12/2812:52:54Wednesday,December28,2022感情上的亲密，发展友谊；钱财上的亲密，破坏友谊。12月-222022/12/2812:52:5412月-22谢谢大家！每一次的加油，每一次的努力都是为了下一次更好的自己。12月-32BalancedScorecard:BasicConcepts​BalancedScorecard:​331990,ResearcharmofKPMG-Studyin“MeasuringPerformanceintheOrganizationoftheFuture”.BSCHistoryRelyingmainlyonfinancialperformancemeasureswasimpedingtheorganizations’abilitytocreatefuturevalue.Mostcompanieswereimprovingexistingprocessesbutwerenotidentifyingtheonesthatweretrulystrategic.​1990,ResearcharmofKPMG-34Whatisit?Managementprocesstoimplementabusinessstrategy.Translatesacompany’sstrategyintoacoherentsetofperformancemeasures.EstablishescauseandeffectrelationshipsbetweenKeyPerformanceIndicators.BalancedScorecard:​Managementprocesstoimplemen35Whatisit?I ManageintothefuturenotinthepastBalancedScorecard:Twounderlyingfactors:​I Manageintothefuturenoti36Whatisit?ManageintothefuturenotinthepastBalancedScorecard:TheFinancialperspectiveiscriticalbutitonlymeasurespastperformance.TheBSCintroducesadditionalperspectives,thedriversoffuturefinancialperformance.​Manageintothefuturenotin37Buildingascorecardcanhelpmanagerslinktoday’sactionswithtomorrow’sgoals=Linklong-termstrategicobjectiveswithshort-termactions​Buildingascorecardcanhelp38Measuresorganizationalperformanceacrossfourbalancedperspectives:FinancialCustomerLearningandGrowthInternal

ProcessStrategicPerspectives​Measuresorganizationalperfor39FinancialCustomerLearningandGrowthInternal

ProcessStrategicPerspectivesResultsthatthebusinessprovidestoits

shareholdersIdentifiesCustomer,marketsegmentsandvaluepropositionstobedeliveredInfrastructure,people,systemsandprocedures.KeyinternalprocesseswhichdrivethebusinessMeasuresorganizationalperformanceacrossfourbalancedperspectives:​FinancialCustomerLearningandI40Whatisit?I ManageintothefuturenotinthepastBalancedScorecard:II Implementingthestrategyrequires4stepsTwounderlyingfactors:​I Manageintothefuturenoti41DynamicBSCTranslatingtheVision

CommunicatingandLinking

BusinessPlanningFeedbackandLearning

ClarifyingthevisionGainingconcensusCommunicatingandeducatingSettingGoalsLinkingrewardstoperformancemeasuresSettingTargetsAligningstrategicinitiativesAllocatingresourcesEstablishingmilestonesArticulatingthesharedvisionSupplyingstrategicfeedbackFacilitatingstrategyreviewandlearningManagingStrategy:FourProcesses​DynamicTranslatingCommunicatin42PerformanceMeasuresDiagnosticmeasures.

MonitorifthebusinessremainsincontrolStrategicmeasures.

Defineastrategydesignedforcompetitiveexcellence.BSC​PerformanceDiagnosticmeasures43StrategicMeasures“Balanced?”Scorecard

Generic

measures.LagIndicators.

CoreoutcomemeasuresProfitability,marketshare,customersatisfaction,etc..PerformancedriversLeadindicatorsDesignedforcompetitiveexcellence.Uniquetothebusinessstrategy​“Balanced?”Scorecard

Generic44StrategicMeasures“Balanced”Scorecard

Generic

measuresLagIndicators.

CoreoutcomemeasuresProfitability,marketshare,customersatisfaction,etc.PerformancedriversLeadindicatorsDesignedforcompetitiveexcellence.Uniquetothebusinessstrategy​“Balanced”Scorecard

Genericm45“Balanced”ScorecardGeneric

measuresPerformancedriversLongTermObjectivesFinancialsShortTermObjectivesOtherperspectives

​“Balanced”ScorecardGenericme46BalancedScorecardEstablishescauseandeffectrelationshipsbetweenKeyPerformanceIndicators(KPI)”:Strategy=

“Setofhypothesesaboutcauseandeffect”EverymeasureintheBSCshouldbeanelementinachainofcause-and-effectrelationshipsthatcommunicatesthestrategy.KPI’s-Cause&EffectRelationships​BalancedScorecardEstablishes47LearningandGrowthInternalBusinessProcessCustomerFinancialMaximizeProfitabilityImproveCustomerServiceTechnologyInfrastructureNewProducts&ServiceDevelopmentReduceCreditApprovalTimeMinimizeCustomerTurnoverCrossSellingMaximizeProfitabilityImproveCustomerServiceTechnologyInfrastructureNewProducts&ServiceDevelopmentReduceCreditApprovalTimeMinimizeCustomerTurnoverCrossSellingCauseandeffectrelationshipsbetweenKeyPerformanceIndicators(KPI)KPI’s-Cause&EffectRelationships​LearningInternalBusinessCus48Fillsthevoidthatexistsinthelackofasystematicprocesstoimplementandobtainfeedbackaboutstrategy.Itisacommunicationandlearningsystemnotatooltocontrolbehaviorandtoevaluatepastperformance.BalancedScorecard​Fillsthevoidthatexistsin49SimplicityManageforthefuturenotthepastFocusonCauseandEffectrelationshipsSystemlinkedtothestrategyActionOrientedFlexibilityBSCKeypoints:​Simplicity​50BalancedScorecard-BusinessDrivers​BalancedScorecard​51BusinessDrivers(1)CompanyishavinghardtimemeasuringstrategiceffectivenessManycompaniesgothroughtheprocessofcreatingastrategicplanbuthavenowaytomeasureit’seffectiveness‘Doyouknowhowyouaredoingagainstyourstrategicplan?’‘Doesyourstrategicplanincludetheperspectiveofyourcustomer,internalbusinessprocessesandlearningandgrowth?’​Manycompaniesgothroughthe52BusinessDrivers(2)CompanyishavingahardtimecommunicatingstrategicgoalstoorganizationCompaniesthathaveastrategicplanoftenhavenowayofdisseminatinginformationtotheirorganizationwithameasurementmechanism‘Howdoyoucommunicatethestrategicplantoindividualsinyourorganization?’‘Doyouhaveanyideahoweffective,organizations,individualsare?’​Companiesthathaveastrategi53BusinessDrivers(3)CompanyhasnomechanismtolinkoperationstostrategyItisverydifficultforcompaniestolinktheirdaytodayoperationstotheirstrategy‘Areyouroperationsinsyncwithyourstrategicplan?’​Itisverydifficultforcompa54BusinessDrivers(4)CompanyisimplementingadatawarehousebutarehavingdifficultydecidingwhattoputinCompaniesoftendecidetocreateadatawarehousebutdonotalwaysknowwhatinformationiscriticaltoexecutives‘Doesyourdatawarehouseplanincludeinformationforexecutives?’​Companiesoftendecidetocrea55BusinessDrivers(5)NewmanagementteamorindividualthatwantstogetaquickunderstandingofcompanyWhenanexecutivejoinsacompanyitisoftendifficulttogetarealunderstandingofwhatisgoingoninthebusiness‘Isthereatoolthatanexecutivecanusetogetaquickreadingonwhatisgoingoninthecompany?’​Whenanexecutivejoinsacomp56BusinessDrivers(6)CompanyhasshiftedfocusorhasenteredanewindustryWhencompanieschangetheirfocusorenteranewindustryitisoftendifficulttounderstandwhattheyshouldfocuson.‘WithyourrecentchangetoX,doyouknowwhattofocusontomeetyourstrategicobjectives?’‘Ifsomethingisnotworkingdoyouknowthecause?’​Whencompanieschangetheirfo57BusinessDrivers(7)CompanyhasjustdecidedonanewstrategyAcompanymaydecidetochangetheirstrategicdirectionandneedsomehelpknowingwhattofocusonandwhythingshappen‘HaveyoufiguredoutalltheKPI’sforyournewstrategicdirection?’​Acompanymaydecidetochange58Oraclesolutionsmap:Requiredproducts​​59Oraclesolutionsmap:OptionalProducts​​60Enterprisewidedeployment:OBSCcanbedeployedtomanydesktops.Connected/disconnectedcapability:remoteaccessandsyncupviaOracleLiteversionSetupwizard:veryeasytodesignauniquescorecardMatureproductwithcustomerbase:OBSChasbeensuccessfullyimplementedinmanycompaniesOracleKeyStrenghts:​Enterprisewidedeployment:O61Companiesareusingthescorecardto:clarifyandupdatestrategy,communicatestrategythroughoutthecompany,alignunitandindividua