Balance Score Card 平衡记分卡.ppt

,OverviewoftheBalancedScorecardDevelopmentProcess,WhatIsaBalancedScorecard?,Atthehighestlevel,theBalancedScorecardisAframeworkthathelpsorganizationstranslatestrategyintooperationalobjectivesthatdrivebothbehaviorandperformance.,BalancedScorecardHistory,MeasurementandReporting,AlignmentandCommunication,Enterprise-wideStrategicManagement,ThePremiseBehindtheBalancedScorecardIsthatMeasurementMotivatesBehavior,InternalProcessPerspective,FinancialPerspective,Learning&GrowthPerspective,CustomerPerspective,ReturnonInvestment,Price,Quality,Time,Function,Image,Relatio-ship,ValueProposition,SourcesofGrowth,SourcesofProductivity,TechnologyInfrastructure,ClimateforAction,+,+,“BuildtheBrand”,“MaketheSale”,“DelivertheProduct”,“ServiceExceptionally”,RevenueStrategy,ProductivityStrategy,1.Theeconomicmodelofkeyleversdrivingfinancialperformance,2.Thevaluepropositionoftargetcustomers,3.Thevaluechainofcorebusinessprocesses,4.Thecriticalenablersofperformanceimprovement,changeandlearning,TheBalancedScorecardIsBasedonanUnderstandingoftheBasicBuildingBlocksoftheStrategy,StaffCompetencies,Knowledge,Skills,Systems,andTools,FinancialResults,ToBuildtheStrategicCapabilities.,NeededtoDeliverUniqueSetsofBenefitstoCustomers.,ToDriveFinancialSuccess.,AndRealizetheVision,EquipourPeople.,CustomerBenefits,WeUsetheScorecardtoArticulateStrategicHypothesesinCause-effectTerms,BSCTerminology,%Groundcrewtrained%Groundcrewstockholders,Objectives,Measurement,MarketValueSeatRevenuePlaneLeaseCost,FAAOnTimeArrivalRatingCustomerRanking(MarketSurvey),OnGroundTimeOn-TimeDeparture,StrategicTheme:OperatingEfficiency,Initiative,Cycletimeoptimizationprogram,ESOPGroundcrewtraining,QualitymanagementCustomerloyaltyprogram,Target,30%CAGR20%CAGR5%CAGR,#1#1,30Minutes90%,yr.170%yr.390%yr.5100%,Profitability,Financial,Learning,MoreCustomers,GroundCrewAlignment,LowestPrices,FewerPlanes,Customer,Internal,FastGroundTurnaround,FlightIsonTime,ProfitabilityMoreCustomersFewerplanes,Flightison-timeLowestprices,Fastgroundturnaround,Groundcrewalignment,BalancedScorecardExample,SomeoftheIndicatorsofGoodBalancedScorecard,4.FinancialLinkageEveryobjectivecanultimatelyberelatedtofinancialresults,1.ExecutiveInvolvementStrategicdecisionmakersmustvalidateandownthestrategyandrelatedmeasures,2.Cause-and-EffectRelationshipsEveryobjectiveselectedshouldbepartofachainofcauseandeffectlinkagesthatrepresentthestrategy,3.BalancebetweenoutcomeandleadingmeasuresThereshouldbeabalanceofoutcomemeasuresandleadingmeasurestofacilitateanticipatorymanagement,5.LinkageofInitiativesandMeasures:Eachinitiativeshouldbebasedonagapbetweenbaselineandtarget.,AgoodBalancedScorecardwill“tellthestory”ofyourstrategyinactionableterms.,SomeGoalsoftheBalancedScorecard,ProvideagenericframeworktotranslatestrategyintooperationaltermsCreateasystemsapproachtoformanintegratedStrategicManagementProcessProvideaclearlineofsighttothevisionandstrategyofthecompanyProvideatoolforcommunicatingthe:strategy,andprocessesandsystemsrequiredforimplementingthestrategyDrawacauseandeffectroadmaptostakeholdervalueshareholder,customer,andemployee.,HowDoestheScorecardBenefitYourOrganization?,ImprovesmanagementeffectivenessbyhavingasharedandactionableviewofthestrategyOptimizesandensuresstrategicoutcomesforagivensetofresourcesEnablesemployeestoworkinacoordinated,collaborativefashiontowardsorganizationalgoalsSpeedstimetovaluethroughfastermoreinformeddecision-makingontimeandresourceallocationAcceleratestheapproach,anditsaccuracytothestrategicdestination,1993$275loss1998TopQuartile1999$3bspin-off,Brown&RootEngineering(Rockwater),ZenecaAgricultural,SouthernCitrus,CIGNAProperty&Casualty,ATTCanada,1993Losingmoney1996#1inNiche(growth&profits),1994BSCintroduced1998Salesgrowth2XindustryProfitscompetitors,1995,1998,1995$300Mloss1998Customerbasedoubles1999$7bspin-off,ShipmentsonSpecOnTimeDeliveryReworkAbsenteeismEmployeeTurnoverCostperPound(),70%89%6%10%10028.8,97%98%2%1%3118.9,SomeResultsofBalancedScorecardUsers,ChemicalBank,Profits1993X199820X,MobilUSM&R,1993#6inProfitability1995#1inProfitability#1inProfitability-AcquiredbyExxon,Typically8-12Weeks,Step1DevelopaProjectPlan,Step2BuildaStrategicArchitecture,Step3DraftaStrategyMapWithLinkagesAndThemes,Step4DetermineMeasuresandTargets,Step5SelectStrategicInitiatives,Step6PlanforimplementationoftheSFO,BalancedScorecardSixStepDevelopmentProcess,TypicalBalancedScorecardProjectSchedule,Work/InputsStrategyDocumentsDraftthemesandlinkagesbasedonStrategicDestination,Outputs:AgreeduponstretchtargetsFinalizedtheme(s)Strategymap,Steps1to3AretheBasisfortheBSC,Work/InputsRefinedstrategyExistingmeasuresassignedtoobjectivesDraftmeasuresdeveloped,Outputs:90%completelinkagesCompletemeasuresMeasuresdevelopmentplaninplace,Step4:MeasuresDevelopment,Work/Inputs:RefinedlinkagesandmeasuresInventoryofexistinginitiativesProposednewinitiatives,Outputs:“Lockedin”onobjectivesandlinkagesMeasuresdefinedInitiativesdefinedPlanforinitiativesreviewestablishedPlanforimplementation,Steps5&6:InitiativePrioritizationandImplementationPlanning,Review/Summary,TheBalancedScorecardisaframeworkthathelpsorganizationstranslatestrategyintooperationalobjectivesthatdrivebothbehaviorandperformanceTheBalancedScorecardisbasedonthepremisethatmeasurementmotivatesThescorecardisbrokendownintofourper