平衡计分卡的基本概念（英文版）

BalancedScorecard:BasicConcepts1990,ResearcharmofKPMG-Studyin“MeasuringPerformanceintheOrganizationoftheFuture”.BSCHistoryRelyingmainlyonfinancialperformancemeasureswasimpedingtheorganizations’abilitytocreatefuturevalue.Mostcompanieswereimprovingexistingprocessesbutwerenotidentifyingtheonesthatweretrulystrategic.Whatisit?Managementprocesstoimplementabusinessstrategy.Translatesacompany’sstrategyintoacoherentsetofperformancemeasures.EstablishescauseandeffectrelationshipsbetweenKeyPerformanceIndicators.BalancedScorecard:Whatisit?I ManageintothefuturenotinthepastBalancedScorecard:Twounderlyingfactors:Whatisit?ManageintothefuturenotinthepastBalancedScorecard:TheFinancialperspectiveiscriticalbutitonlymeasurespastperformance.TheBSCintroducesadditionalperspectives,thedriversoffuturefinancialperformance.Buildingascorecardcanhelpmanagerslinktoday’sactionswithtomorrow’sgoals=Linklong-termstrategicobjectiveswithshort-termactionsMeasuresorganizationalperformanceacrossfourbalancedperspectives:FinancialCustomerLearningandGrowthInternal

ProcessStrategicPerspectivesFinancialCustomerLearningandGrowthInternal

ProcessStrategicPerspectivesResultsthatthebusinessprovidestoits

shareholdersIdentifiesCustomer,marketsegmentsandvaluepropositionstobedeliveredInfrastructure,people,systemsandprocedures.KeyinternalprocesseswhichdrivethebusinessMeasuresorganizationalperformanceacrossfourbalancedperspectives:Whatisit?I ManageintothefuturenotinthepastBalancedScorecard:II Implementingthestrategyrequires4stepsTwounderlyingfactors:DynamicBSCTranslatingtheVision

CommunicatingandLinking

BusinessPlanningFeedbackandLearning

ClarifyingthevisionGainingconcensusCommunicatingandeducatingSettingGoalsLinkingrewardstoperformancemeasuresSettingTargetsAligningstrategicinitiativesAllocatingresourcesEstablishingmilestonesArticulatingthesharedvisionSupplyingstrategicfeedbackFacilitatingstrategyreviewandlearningManagingStrategy:FourProcessesPerformanceMeasuresDiagnosticmeasures.

MonitorifthebusinessremainsincontrolStrategicmeasures.

Defineastrategydesignedforcompetitiveexcellence.BSCStrategicMeasures“Balanced?”Scorecard

Generic

measures.LagIndicators.

CoreoutcomemeasuresProfitability,marketshare,customersatisfaction,etc..PerformancedriversLeadindicatorsDesignedforcompetitiveexcellence.UniquetothebusinessstrategyStrategicMeasures“Balanced”Scorecard

GenericmeasuresLagIndicators.

CoreoutcomemeasuresProfitability,marketshare,customersatisfaction,etc.PerformancedriversLeadindicatorsDesignedforcompetitiveexcellence.Uniquetothebusinessstrategy“Balanced”ScorecardGenericmeasuresPerformancedriversLongTermObjectivesFinancialsShortTermObjectivesOtherperspectives

BalancedScorecardEstablishescauseandeffectrelationshipsbetweenKeyPerformanceIndicators(KPI)”:Strategy=

“Setofhypothesesaboutcauseandeffect”EverymeasureintheBSCshouldbeanelementinachainofcause-and-effectrelationshipsthatcommunicatesthestrategy.KPI’s-Cause&EffectRelationshipsLearningandGrowthInternalBusinessProcessCustomerFinancialMaximizeProfitabilityImproveCustomerServiceTechnologyInfrastructureNewProducts&ServiceDevelopmentReduceCreditApprovalTimeMinimizeCustomerTurnoverCrossSellingMaximizeProfitabilityImproveCustomerServiceTechnologyInfrastructureNewProducts&ServiceDevelopmentReduceCreditApprovalTimeMinimizeCustomerTurnoverCrossSellingCauseandeffectrelationshipsbetweenKeyPerformanceIndicators(KPI)KPI’s-Cause&EffectRelationshipsFillsthevoidthatexistsinthelackofasystematicprocesstoimplementandobtainfeedbackaboutstrategy.Itisacommunicationandlearningsystemnotatooltocontrolbehaviorandtoevaluatepastperformance.BalancedScorecardSimplicityManageforthefuturenotthepastFocusonCauseandEffectrelationshipsSystemlinkedtothestrategyActionOrientedFlexibilityBSCKeypoints:BalancedScorecard-BusinessDriversBusinessDrivers(1)CompanyishavinghardtimemeasuringstrategiceffectivenessManycompaniesgothroughtheprocessofcreatingastrategicplanbuthavenowaytomeasureit’seffectiveness‘Doyouknowhowyouaredoingagainstyourstrategicplan?’‘Doesyourstrategicplanincludetheperspectiveofyourcustomer,internalbusinessprocessesandlearningandgrowth?’BusinessDrivers(2)CompanyishavingahardtimecommunicatingstrategicgoalstoorganizationCompaniesthathaveastrategicplanoftenhavenowayofdisseminatinginformationtotheirorganizationwithameasurementmechanism‘Howdoyoucommunicatethestrategicplantoindividualsinyourorganization?’‘Doyouhaveanyideahoweffective,organizations,individualsare?’BusinessDrivers(3)CompanyhasnomechanismtolinkoperationstostrategyItisverydifficultforcompaniestolinktheirdaytodayoperationstotheirstrategy‘Areyouroperationsinsyncwithyourstrategicplan?’BusinessDrivers(4)CompanyisimplementingadatawarehousebutarehavingdifficultydecidingwhattoputinCompaniesoftendecidetocreateadatawarehousebutdonotalwaysknowwhatinformationiscriticaltoexecutives‘Doesyourdatawarehouseplanincludeinformationforexecutives?’BusinessDrivers(5)NewmanagementteamorindividualthatwantstogetaquickunderstandingofcompanyWhenanexecutivejoinsacompanyitisoftendifficulttogetarealunderstandingofwhatisgoingoninthebusiness‘Isthereatoolthatanexecutivecanusetogetaquickreadingonwhatisgoingoninthecompany?’BusinessDrivers(6)CompanyhasshiftedfocusorhasenteredanewindustryWhencompanieschangetheirfocusorenteranewindustryitisoftendifficulttounderstandwhattheyshouldfocuson.‘WithyourrecentchangetoX,doyouknowwhattofocusontomeetyourstrategicobjectives?’‘Ifsomethingisnotworkingdoyouknowthecause?’BusinessDrivers(7)CompanyhasjustdecidedonanewstrategyAcompanymaydecidetochangetheirstrategicdirectionandneedsomehelpknowingwhattofocusonandwhythingshappen‘HaveyoufiguredoutalltheKPI’sforyournewstrategicdirection?’Oraclesolutionsmap:RequiredproductsOraclesolutionsmap:OptionalProductsEnterprisewidedeployment:OBSCcanbede