平衡记分卡 执行实施模板（18张引导表格）

Balanced Scorecard Project（平衡计分卡）向前 Creating Value through Excellence in Management! 模板 模板可以用来建立做平衡计分卡的工具。 例如，利用模板可以针对每一个战略目标建立战略步骤。 本模板也包含了如何建立一个平衡计分卡的步骤和内容。 本模板可以根据具体的情况加以灵活的改变。 各个模板的次序是根据建立一个平衡计分卡的顺序依次而订的。 模板114用于建立平衡计分卡。 模板1518用于信息流的处理。 模板标题目标 1Process Inputs ChecklistBasic checklist of strategic information you need to collect 2Development TimelineTimeline for Six Step Development Process 3Team Formation ChecklistBasic checklist to follow in forming three team approach 4Core Team ChecklistCritical issues that Core Team must complete 5Establish GoalsBasic template for listing your strategic goals 6Themes ChecklistChecklist to test that you have a good set of strategic themes 7Strategic MapFour layer map for plotting and connecting strategic objectives 8Measurement DefinitionTemplate for defining and testing each measurement 9Measurement SummaryCompile attributes for each measurement in the Scorecard 10Lag Lead ComparisonCompare outcome measures vs. driver measures 11Target ChecklistQuick checklist for determining targets 12Program AttributesCompile selected attributes for programs 13Program Selection GridGrid for evaluating programs against strategic objectives 14O - M - T - P SummarySummary of Objectives / Measurements / Targets / Programs * 15Control vs. StrategicSummarize Control vs. Strategic Management Process 16Generic ModelBasic generic model for building objectives and measurements 17Measurement BasicsSummary of measurement types and examples 18Implementation Plan ExampleRoll out plan for organizational wide implementation of scorecard * 平衡计分卡 平平衡衡计计分分卡卡项项目目 项项目目录录入入清清单单 在准备建立平衡计分卡之前，首先要确定所需要同企业战略相关的信息，准备好企业战略信息的录入清 单是第一步。 同同公公司司经经营营相相关关的的信信息息: 当前的战略计划 当前的财务计划 当前的市场计划 当前的内部运营计划 年度报告 产品研发计划 客户/市场分析 管理层沟通 Other Planning Documents: _ Other Planning Documents: _ Other Planning Documents: _ Other Planning Documents: _ 该该公公司司所所处处的的行行业业内内的的信信息息： 竞争分析 行业趋势分析 技术趋势分析 市场趋势分析 Other Industry Analysis: _ Other Industry Analysis: _ Other Industry Analysis: _ Other Industry Analysis: _ 平平衡衡计计分分卡卡项项目目 项项目目实实施施时时间间控控制制 实实施施步步骤骤 / 星星期期 =123456789101112 步骤1： 建立战略目标 步骤2： 设立35个战略分支目标 步骤3： 构筑战略地图 步骤4： 定义测量矩阵和测量目标 步骤5： 过程评估、检验、修正。 步骤6： 制定实施计划 注： 以上的6个步骤用时约为12个星期。一旦完成后， 下一步就是如何布置在企业内部的实施方案。 在实施的过程中，有三个非常重要的工作组起着关键的作用： 领导小组: 理解并制定企业的战略，使平衡计分卡的内容同企业的发展战略保持高度一致。 核心小组: 收集信息，建立战略地图，形成报表。 绩效考核小组: 负责是每一个相关人员理解平衡计分卡的流程，以及不同部门和员工在其中所起的作用和具体的绩效衡量标准。 平平衡衡计计分分卡卡项项目目 组组织织三三个个工工作作组组的的任任务务清清单单： 组织工作组的任务清单是平衡计分卡在实施阶段的关键一步，高效率的工作团队可以协调各个方面保证 平衡计分卡的顺利实施和公司战略的实现。 领领导导小小组组(决决策策层层): 成员站在决策层的高度，对全局的情况进行思考。 成员对平衡计分卡的项目提供高度支持。 鼓励公司内部的其他成员积极参与平衡计分卡的项目。 成员可以有效的将公司的战略传达给下属。 成员可以作出公司的战略决定。 核核心心小小组组(实实施施层层): 小组的成员对公司的日常运作和公司的发展有深刻的了解。 成员具有很好的沟通能力，并可以理解、配合公司的战略实施。 成员之间具有稳定的、高度信任的合作关系。 成员有能力将平衡计分卡的内容下达到企业内部的各个部门。 成员和上层之间相互信任，沟通渠道通畅。 成员有很强的执行能力，可以完成信息和反馈的收集、整理、编辑、汇报和演示的工作。 绩绩效效考考核核小小组组(实实施施层层): 成员对于该领域工作和考核的细节，有深刻的认识。并且能提出建设型的建议。 成员可以收集、分析问题。并有效的和相关人员沟通。 成员可以将复杂的公司整体战略和自身的工作岗位联系。 成员可以和实施层的成员高度合作。 平平衡衡计计分分卡卡项项目目 核核心心小小组组工工作作清清单单 核心小组是整个平衡计分卡项目的关键。它起着承上启下的作用。 理解平衡计分卡的后台工作和具体流程。 收集和企业战略相关的信息，对企业的发展战略进行初步研究和分析。 对所处决策层的成员逐一进行访谈。 * 将收集的企业信息转化成企业的战略目标或分支目标。 获得管理层的肯定和支持。 对每一个战略目标进行辨别，并且形成战略地图。 向管理层汇报战略地图，并获得肯定和支持。 * 预先了解管理层的成员的意见，以及他们如何作出决定。 典型的问题：企业的财务战略目标是什么？企业的战略目标是如何为顾客服务的？ 为了实现财务增长和提高顾客的满意度，企业的具体工作是什么？ 简简介介: 为企业建立一个平衡计分卡的工作首先是从核心小组开始的。 这个小组将通过和决策层的访谈中收集信息，并加以分析。 一旦完成了信息的收集和整理的工作， 核心小组就会对公司的发展战略有更清晰的认识， 从而为平衡计分卡的后续工作做好准备。 如：战略目标，战略地图等。 这项工作的最大的挑战是：将企业的目标和战略融合在平衡计分卡中，并得到公司决策层的认可、支持。 平平衡衡计计分分卡卡项项目目 建建立立战战略略目目标标 标标准准定定义义测测量量目目标标的的方方法法定定义义被被测测目目标标 市场 行业趋势 技术革新 竞争力 历史表现 _ _ _ _ 例如 - 历史表现 营业额过去三年中以每年15的速度递增。 平平衡衡计计分分卡卡项项目目 战战略略目目标标 通过以下几方面的评估，看所选的战略目标是否合适。 不超过5个目标。 这些目标是合理的、可以实现的。 目标同企业的宗旨相一致。 所确定的目标可以在企业内部形成积极的影响。 目标具有一定的重要性。 每一个所订的目标必须是独立的。 长期性。 目标同企业的远景相一致。 最终可以产生一定的经济效应。 日期: _平平衡衡计计分分卡卡项项目目 质量Insert a customer objective in this box Insert a customer objective in this box 服务 价格 时间 产品形象 公共关系 Internal Processes - 生长Insert an internal objective in this boxInsert an internal objective in this box 交货期 市场营销 营运流畅 质量控制 后勤支持Insert an internal objective in this box R & D Learning - 雇员Insert a learning objective in this boxInsert a learning objective in this box 人事经费 培训 技术支持 Instructions: Place each strategic objective within this template, draw lines to connect the objectives within this map. You should have a strategic map for each of your strategic themes. Make sure you have upper level management “buy-in“ on each strategic map before moving forward. Its a good idea to confer with each executive one on one with the strategic maps BEFORE you have your formal Leadership Team meeting. This will go a long way in making the Team Meeting run smoothly. Approval of Strategic Maps is one of the most difficult turning points in the entire process of building a Balanced Scorecard. Dont forget to limit your objectives to no more than 25 since we want to limit our scorecard measurements to no more than 25. 前进 Insert a financial objective in this boxInsert a financial objective in this box Insert a customer objective in this box Insert a customer objective in this box Insert an internal objective in this boxInsert an internal objective in this box Insert an internal objective in this boxInsert an internal objective in this boxInsert an internal objective in this box Insert a learning objective in this boxInsert a learning objective in this box Insert a financial objective in this box Insert a customer objective in this box Insert an internal objective in this box Insert a learning objective in this box Place each strategic objective within this template, draw lines to connect the objectives within this map. You should have a strategic map for each of your strategic themes. Make sure you have upper level management “buy-in“ on each strategic map before moving forward. Its a good idea to confer with each executive one on one with the strategic maps BEFORE you have your formal Leadership Team meeting. This will go a long way in making the Team Meeting run smoothly. Approval of Strategic Maps is one of the most difficult turning points in the entire process of building a Balanced Scorecard. Dont forget to limit your objectives to no more than 25 since we want to limit our scorecard measurements to no more than 25. Insert a financial objective in this box Insert a customer objective in this box Insert a customer objective in this box Insert an internal objective in this boxInsert an internal objective in this box Insert an internal objective in this boxInsert an internal objective in this box Insert a learning objective in this box Insert a customer objective in this box Insert an internal objective in this box Return Home Insert an internal objective in this box FinancialCustomerInternal ProcessesLearning & Growth Return Home Financial Customer Internal Processes Grow the Business: Learning & Growth Form new partnerships Develop new services Research & Development Market / Customer Driven Skills Market / Customer Driven Skills Example of a Strategic Map Maximize return on Assets Financial Customer Service:Optimize Core Business: Profitable Growth Leverage Assets Control Operating Costs Innovative Solutions Stable / Quality Suppliers Reliable Service CrossDelivery of Services Optimal Asset Utilization Seamless customer processing Activity Based Costing Improved Asset Allocation High Levels of Employee Satisfaction Effective Leadership in Management Customer Internal Processes Grow the Business: Learning & Growth Form new partnerships Develop new services Research & Development Market / Customer Driven Skills Maximize return on Assets Market / Customer Driven Skills Improved Asset Allocation Effective Leadership in Management 平平衡衡计计分分卡卡项项目目 测测量量方方式式定定义义 Step 1: 对对于于每每一一个个战战略略目目标标定定义义测测量量方方法法。 战略目标 = 测量手段 = 测量方法的描述 = 测量的单位 ($,%,etc) 测量周期 =_ 月 _ 季度 _ 年 _ 其它 Step 2: 调调查查测测量量方方法法的的原原始始资资料料: 内部资料和文件 外部资料和文件 调查研究 调查程序 数据库 其他_ Step 3: 定定义义测测量量方方法法的的产产生生和和报报告告方方式式 需求量的估算: _ 假设条件: _ 已知数据: 现有数据 仍需要调研 需要深入调研 Not Available 重重要要程程度度 更新的频率 可靠性 目标特性 能力标准 职责范围 配合程度 支持程度 平平衡衡计计分分卡卡项项目目 测测量量方方式式的的总总结结 平衡计分卡的各种绩效测量的总结 财财务务 F1 F2 F3 F4 客客户户 C1 C2 C3 C4 C5 内内部部运运营营 I1 I2 I3 I4 I5 I6 学学习习和和增增长长 L1 L2 L3 L4 平平衡衡计计分分卡卡项项目目 测测量量的的时时效效滞滞后后比比较较 战战略略目目标标结结果果滞滞后后未未来来的的发发展展趋趋势势 财财务务 Most of your financial measures are outcomes 客客户户 Most of your customer measures are outcomes 内内部部运运营营 Mix of outcomesand drivers 学学习习和和增增长长 Most of your Learning and Growth measures will be drivers Comments: A good balanced scorecard should consist of both outcome and driver type measurements. The two upper perspectives ( Financial and Customer) will have mostly outcome type measurements. The lower two perspectives (Internal Processes and Learning & Growth) will include some driver type measurements. The Learning & Growth perspective may include several driver type measurements. This worksheet categorizes your measurements and compares the two types of measurements 未未来来的的发发展展趋趋势势 and drivers Most of your Learning and Growth measures will be drivers A good balanced scorecard should consist of both outcome and driver type measurements. The two upper perspectives ( Financial and Customer) will have mostly outcome type measurements. The lower two perspectives (Internal Processes and Learning & Growth) will include some driver type measurements. The Learning & Growth perspective may include several driver type measurements. This worksheet categorizes your measurements and 平平衡衡计计分分卡卡项项目目 目目标标清清单单 引导完成目标的清单 目标与测量手段一一对应 目标建立在不断提高现有的经营管理水平上。 目标制定的不要太高，有可操作性，可以实现。 可以测量。 35年的长期目标要与企业的长期战略一直。 长期目标要首先于短期目标建立。 财务指标要优先于其他的指标。 决决定定目目标标的的基基础础： 战略目标 行业表现，市场的领导者 提高目前的表现 新的挑战和成就 Other _ Other _ * Identify performance gaps, areas where the organization must reach a higher level: TargetCurrent YrRevenues TrendGap 110100 220128 3301416 4401624 5501832 Longterm Gap in Performance 12345 $0 $50 $100 Time Frame (5 years) Target Revenues Current Trend 平平衡衡计计分分卡卡项项目目 基基本本的的特特点点 名称:起始日期: 结束日期: 任务说明:负责人: 所需的资源支持: (人员, 资金, 财物) 任务明细: 项目受益总得益一年受益二年受益三年受益 营业额 成本 效率 生产率 _ _ _ 对战略目标的影响: 标注 Comments: The selection of programs should be based on a well established process so as to ensure objectivity and fairness. This requires a combination of gap analysis, scaling analysis, and prioritization ( weighting, ranking, scoring, etc.). Additionally, you do not have to map every single program against strategic objectives. Map those programs that have a business case to support strategic objectives. Gap analysis looks for gaps, such as programs that dont impact any strategic objective or strategic objectives that have no programs. The next worksheet helps plot these gaps. Program Program Name Program Name Program Name Program Name Program Name Program Name Program Name Program Name Program Name Program Name Program Name Program Name Program Name Program Name Program Name Program Name Program Name 平平衡衡计计分分卡卡项项目目 任任务务对对战战略略目目标标的的影影响响 Instructions 远远景景战战略略目目标标 财务 Most programs are usually not related to supporting financial results Therefore, you may not have any marks at the top Financial perspective level. 客户 内部运营 Date: _平平衡衡计计分分卡卡项项目目 Footnote战战略略、测测量量、目目标标和和任任务务的的总总结结 目目标标期期限限 战战略略目目标标衡衡量量指指标标Year 1Year 2Year 3注注解解 财财务务 Insert financial objectiveInsert financial measurementTargetTargetTargetSince financial is the final outcome, there may not be any formal programs directly related to the Financial Perspective. Insert financial objectiveInsert financial measurementTargetTargetTarget Insert financial objectiveInsert financial measurementTargetTargetTarget Insert financial objectiveInsert financial measurementTargetTargetTarget Insert financial objectiveInsert financial measurementTargetTargetTarget Insert financial objectiveInsert financial measurementTargetTargetTarget Insert financial objectiveInsert financial measurementTargetTargetTarget 客客户户 Insert customer objectiveInsert customer measurementTargetTargetTargetBriefly describe the programs that will address your customer related objectives. Insert customer objectiveInsert customer measurementTargetTargetTarget Insert customer objectiveInsert customer measurementTargetTargetTarget Insert customer objectiveInsert customer measurementTargetTargetTarget Insert customer objectiveInsert customer measurementTargetTargetTarget Insert customer objectiveInsert customer measurementTargetTargetTarget Insert customer objectiveInsert customer measurementTargetTargetTarget 流流程程 Insert internal process objectiveInsert internal process measurementTargetTargetTargetBriefly describe the programs that will address your internal process related objectives. Insert internal process objectiveInsert internal process measurementTargetTargetTarget Insert internal process objectiveInsert internal process measurementTargetTargetTarget Insert internal process objectiveInsert internal process measurementTargetTargetTarget Insert internal process objectiveInsert internal process measurementTargetTargetTarget Insert internal process objectiveInsert internal process measurementTargetTargetTarget Insert internal process objectiveInsert internal process measurementTargetTargetTarget Insert internal process objectiveInsert internal process measurementTargetTargetTarget Insert internal process objectiveInsert internal process measurementTargetTargetTarget Insert internal process objectiveInsert internal process measurementTargetTargetTarget 学学习习成成长长 Insert learning & growth objectiveInsert learning & growth measurementTargetTargetTargetBriefly describe the programs that will address your learning & growth related objectives. Insert learning & growth objectiveInsert learning & growth measurementTargetTargetTarget Insert learning & growth objectiveInsert learning & growth measurementTargetTargetTarget Insert learning & growth objectiveInsert learning & growth measurementTargetTargetTarget Insert learning & growth objectiveInsert learning & growth measurementTargetTargetTarget Insert learning & growth objectiveInsert learning & growth measurementTargetTargetTarget Insert learning & growth objectiveInsert learning & growth measurementTargetTargetTarget 平平衡衡计计分分卡卡项项目目 控控制制和和战战略略流流程程总总结结 传传统统控控制制管管理理流流程程 战略 预算 管理激励计划和决策复查和调整 重重点点战战略略管管理理流流程程 战略 平衡计分卡 Align organization to strategy Translate strategy into operating terms Mobilize change starting at the top Make strategy a continuous process Make strategy everyones job 控控制制和和战战略略报报告告 控制报告战略报告 预算控制回馈和学习 强调职责强调团队(共享案例) 孤立测量综合衡量(原因和效果) 挑选有用信息删选有用信息 平平衡衡计计分分卡卡 Strategy Vision - Goals - Themes Financial PerspectiveObjectives What financial results are required for meeting the expectation of our shareholders Measures Targets Programs Customer PerspectiveObjectives What customer needs must we satisfy for meeting shareholder expectations Measures Targets Programs Internal PerspectiveObjectives What processes must we deliver on for meeting customer and shareholder expectations Measures Targets Programs Learning PerspectiveObjectives What organizational values are critical for meeting our strategic goals and objectives Measures Targets Programs Double Loop Learning with the Balanced Scorecard: Strategic Learning and Operational Learning Update and revise the strategy Strategic Decisions Feedback from scorecard Vision - Goals - Themes Balanced Scorecards Objectives - Measures - Targets - Programs Major input into decision making Compare actual results Operating Decision Making Vision - Goals - Themes 平平衡衡计计分分卡卡项项目目 一一般般案案例例 Defined The Generic Model can be used to help jump start your process for setting objectives and measurements. Financial Perspective - Select measurements based on one of three stages: Early Stage Company (High Growth) Sustainable Stage Company (Modest Growth) Mature Stage Company (Slow Growth) Revenue GrowthOperating IncomeCash Flows Positive EarningsReturn on CapitalEconomic Value Added Sales Growth RateGross MarginsCash Value Added _ _ Customer Perspective - Select objectives based on values provided to customers: ImageRelationships QualityPriceTime Function Internal Processes Perspective - Select objectives from three categories: Innovation ProcessOperating ProcessService Process - New products and services- Efficient production- Service after the sale - New features existing products - Timely delivery- Resolve problems first time - Unique solutions- Quality products - Proactive & Timely Followup - Fast turnaround to market- Cost management- Flexibility / Personal Touch _ Learning & Growth Perspective - Select objectives from three categories: Employee CompetenciesKnowledge & TechnologyCompany Culture - Improve employee satisfaction - Leverage technologies- Empower the workforce - Retain key personnel- Implement best practices- Set accountability standards - High employee productivity- Protect critical assets- Align employees to objectives - Continuous training- Easy access to information- High morale & mo