平衡记分卡：业绩评估,战略管理和企业风险管理ppt-成.ppt

1、The Balanced Scorecard: Performance Evaluation, Strategic Management and Enterprise Risk Management 平衡记分卡：业绩评估, 战略管理和企业风险管理,Presented by: Bernard Wong-On-Wing, Ph.D., CPA Washington State University Southwest University of Finance BSC was elected by Harvard Business School as one of the ten most inf

2、luencing 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%的跨国公司使用了或正考虑使用平衡记分卡;,Balanced Scorecard (BSC) (Cont.)平衡记分卡（续）,BSC translates strategy into linked multiple o

3、bjectives and measures 平衡记分卡将战略转化成因果相连的多个目标和指标 The Strategy Map (see handout) 战略图 （见讲义） Objectives and Measures 目标和指标,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. Financial Perspective 财务维度 2. Customer Perspective 客户维度 3. Internal Business P

4、rocess Perspective 内部流程维度 4. Learning and Growth Perspective 学习和成长维度,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 保留传统的财务指标 e.g., operating income, ROI, sales growth rate 比如主营业务利润，投资回报率， 销售增长率,Four Perspectives of BSC 平衡记分卡的四个维度,2. Cust

5、omer Perspective 客户维度 Products / services attributes (e.g., quality and price) 产品/服务的属性（比如产品质量和价格） Customer relationship (e.g., loyalty) 客户关系（比如客户忠诚度） Image and reputation (e.g., reputation for quality and price) 形象和声誉（比如在产品质量和价格方面的声誉）,Four Perspectives of BSC 平衡记分卡的四个维度,3. Internal Business Process

6、 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 学习和成长维度 People (e.g., employee training) 人（比如员工培训） Systems (e.g., computerizat

7、ion) 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平衡记分卡的基本特性,BSC enables BALANCE between: 平衡记分卡使得以下的平衡得以实现： Objective and Subjective measures 客观指标和主观指标 Short-term and Long-term measures 短期指标和长期指标 Strategic outcome and Driver of those outcom

8、es 战略结果和战略“驱动因素” BSC emphasizes cause and effect links among measures 平衡记分卡强调各指标间的因果链条,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 appropriate actions to provide guidance at th

9、e operational level 将“战略愿景（vision)” 转化成具体的行为，以便在经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 将战略传达到公司各层, 并将各部门的目标与公司战略相联系，以确保各部门的行为与公司战略协调一致；,BSC and Strategic Management (Cont.)平衡记分卡和战略管理 （续）,The BSC Can Be Used To平衡

10、记分卡可用于: Align financial plans (e.g., budgets) with strategic plans 整合财务计划(比如预算),使之与公司战略协调一致 Obtain feedback for strategic learning 获取反馈信息以改进战略,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 companys risk appetite (e.g., we

11、do not accept erosion of product/service quality) 平衡记分卡可用于保证战略目标与公司的承受风险的能力相匹配（比如，我们不接受产品/服务质量的下滑）； The BSC can be used to facilitate even application of enterprise risk management across business units or departments 平衡记分卡可帮助公司将风险管理均衡地执行到各单元和部门；,BSC and Enterprise Risk Management (Cont.)平衡记分卡和企业风险管

12、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) 平衡记分卡可用来帮助识别影响公司实现战略目标能力的事件；这些事件一开始也许不是那么显然 （比如，客户品味的转变） The BSC provides a basis for risk

13、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基础。对于可能影响公司实现战略目标能力的事件，其发生的概率有多大？如果发生了，其影响又是什么？,The BSC provides a basis for risk response. How should the company respond to the asses

14、sed 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应的基础。公司应如何对识别的风险做出反应？ （比如，通过退出那些导致风险的行为来避免风险）。,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 the BSC 设计和维护平衡记分卡的高成本 Balancing comprehensiveness and conciseness in selecting measures 在选择指标时，如何做到既完整又简洁； Ensuring reliability of measures (e.g., employee satisfaction) 如何保证指标计量的可