迈阿密大学的平衡计分卡培训PPT课件.ppt

TheBalancedScorecard MichaelL WernerUniversityofMiamiCoralGables Florida WhatisBusinessSuccess Solidfinancialperformance BalancedScorecardRefocusesManagement Financialperspective Customerperspective Internalperspective LearningandGrowthperspective TheBalancedScorecard Developedin1992byRobertKaplanandDavidNorton KaplanandNorton sPremise exclusiverelianceonfinancialmeasuresinamanagementsystemwascausingorganizationstodothewrongthings Popularity EmployedbyhalfofGlobal1000 AccordingtoBain Company Oneofthemostpowerfulmanagementideasever HarvardBusinessReview Mostrequestedand 1insalesatHarvardBusinessPublishing TheBalancedScorecard Originallydevelopedasameasurementtool Alsohelpscompaniesmanageandimplementstrategy TheBalancedScorecard Basedoncorporatestrategy Abalancedplanforbusiness Morethanafinancialplan RobertKaplanandDavidNorton BasicBusinessStrategy FinancialWewillensurethatweuseourresourcesandpeopletomaintainfinancialsuccess CustomerWewillmeetorexceedourcustomers currentandfutureexpectationsandrequirementswithhighqualityproducts reasonablepricesandsuperiorservice InternalWewillprovidehighqualityon timeimagingproductsandservicesandprovideanefficientandeffectivemeanstodelivertheminahighqualityfashion LearningandGrowthWewillattractandretainhighcaliberpeopleandpromoteanenvironmentthatdevelopstheirinterpersonal businessandtechnicalskillsandknowledge Wewillstrivetodevelopandmaintainthebestsourcingforourproducts Wewillstrivetobeawareandonthecuttingedgeofimagingandbusinesstechnology TheTroublewithStrategy Itisunlikelythatapoorstrategyistheproblem Generally theproblemisimplementingstrategy Evenifstrategyiscommunicated employeesmaynotknowwhattodo HowcantheBalancedScorecardhelp FourDistinctPerspectives Financialperspective Customerperspective Internalperspective Learningandgrowthperspective Strategy TranslatingaMissionintoDesiredOutcomes Mission CoreValues Vision Strategy BalancedScorecard Objectives StrategicInitiatives StrategicOutcomes MotivatedandPreparedWorkforce EffectiveProcesses DelightedCustomers SatisfiedShareholders AdaptedfromKaplan Norton ForEachPerspective Objectives Goals Measures Targets Initiatives SimpleFormandRelationships Source Kaplan Norton Objectives Concisestatementsthatarticulatewhattheorganizationhopestoaccomplish Eachtiedtothecompany sstrategy FinancialPerspective Overallobjective Tosucceedfinancially CustomerPerspective Overallobjective Toachieveourvisionofhowthecompanyshouldappeartocustomers InternalPerspective Overallobjective Toexcelathavingsuperiorbusinessprocessestosatisfyshareholdersandcustomers LearningandGrowthPerspective Overallobjective Tosustaintheabilitytochangeandimprove Employeecapabilitiesareakeyingredienttothisobjective Measures Descriptionsofhowsuccessinachievingobjectiveswillbemeasured Eachtiedtothecompany sobjectives CoreFinancialMeasures ROI EVA Profitability Revenuegrowth mix Costreduction CoreCustomerMeasures Marketshare Customeracquisition Customerretention Customerprofitability Customersatisfaction InternalPerspectiveMeasures ProcessqualitymeasuresTimetoprocessanorderNumberofReturnsDefectratesYieldratiosLead timesWaste scrap andrework CoreLearningandGrowthMeasures Employeestrainedpermonth Employeeretention Employeeproductivity Developmentandresearchmeasures Numberoftrainingprograms Targets Levelofperformanceorrateofimprovementdesiredforeachmeasure Eachtiedtooneofthecompany smeasures Initiatives Short termprogramsandactionsthatwillhelpachievetheestablishedtargets Eachtiedtocompanyobjectivesandmeasures ExamplesofInitiatives Newmaintenanceprogram Upgradeselectedequipment Establishperformancebenchmarks Newtrainingprogram Establishfrequentpurchaseprogram Next AnexampletohelpstudentsunderstandhowtheBalancedScorecardworks ABalancedScorecardExample Largecamerastore 25 000squarefeet 10 millioninsales Profitsunacceptablylow Industrychangingduetotechnology BasicBusinessStrategy FinancialWewillensurethatweuseourresourcesandpeopletomaintainfinancialsuccess CustomerWewillmeetorexceedourcustomers currentandfutureexpectationsandrequirementswithhighqualityproducts reasonablepricesandsuperiorservice InternalWewillprovidehighqualityon timeimagingproductsandservicesandprovideanefficientandeffectivemeanstodelivertheminahighqualityfashion LearningandGrowthWewillattractandretainhighcaliberpeopleandpromoteanenvironmentthatdevelopstheirinterpersonal businessandtechnicalskillsandknowledge Wewillstrivetodevelopandmaintainthebestsourcingforourproducts Wewillstrivetobeawareandonthecuttingedgeofimagingandbusinesstechnology Achievethestrategy Howdowegetthere Withamap Astrategymap StrategyMap Objectives FinancialSuccess Customersimpressedwithqualityproductsandservices Leadingedgeproductioncapabilities Trainedworkforce AttractnewcustomersRetaincustomersOn timeproductsandservices Wellfunctioningfacilities Oncuttingedgeoftechnology Bestproductsourcing Financial Customer Internal LearningandGrowth StrategyMap MeasuresandTargets OperatingincomeIncreasegrossmarginAmountofoperatingexpenses NumberofnewcustomersNo ofreturningnewcustomersNumberofcustomercomplaintsNumberofitemsperinvoice NumberofrejectedprintsPercentoflateordersNewproductsandservices AmountofemployeetrainingAmountoftechnologytrainingSalesfromnewproductsourcing TBDIncreaseby20 ZeroIncreaseby30 1 0 10 Increase 1Sessionpermonth1SessionpermonthIncreaseby30 Financial Customer Internal LearningandGrowth 100 000Increaseby5 Maintain Measures Targets StrategyMap Initiatives NewPriceComparisonReport MonthlysalespromotionsNewFrequentCustomerSalesProgramEmployeesalesandproducttrainingprogram OperatorandlabtrainingprogramDailyservicesbacklogreportNewproductsandservicesprogram EmployeetrainingprogramTechnologytrainingprogramThreepurchasingtrips Financial Customer Internal LearningandGrowth Mission CoreValues Vision Strategy BalancedScorecard Objectives StrategicInitiatives StrategicOutcomes MotivatedandPreparedWorkforce EffectiveProcesses DelightedCustomers SatisfiedShareholders AdaptedfromKaplan Norton Targets Measures EmployeeRewards Operatingincome ReturningnewcustomersCustomercomplaintsNumberofitemsperinvoice RejectedprintsLateordersNewproductsandservices EmployeetrainingTechnologytrainingSalesfromnewproductsourcing Increaseby20 ZeroIncreaseby30 1 0 10 Increase 1permonth1permonthIncrease30 Financial Customer Internal LearningandGrowth 100 000 20 ofnetincome EmployeeRewards 25 000EquallytoFiveManagers SalesPriceComparisonReport MonthlysalespromotionsFrequentCustomerSalesProgramReturningnewcustomersCustomercomplaintsNumberofitemsperinvoice RejectedprintsLateordersNewproductsandservices EmployeetrainingTechnologytrainingSalesnewprod sourcingThreepurchasingtrips 1permonthFunctioningIncreaseby20 ZeroIncreaseby30 1 0 10 Increase 1permonth1permonthIncrease30 3 Financial Customer Internal LearningandGrowth Monthly 10 10 05 05 10 10 00 10 05 10 10 05 10 MeasureorInitiative Target Weight EmployeeRewards 25 000EquallytoFiveManagers SalesPriceComparisonReport MonthlysalespromotionsFrequentcustomersalesprogramReturningnewcustomersCustomercomplaintsNumberofitemsperinvoice RejectedprintsLateordersNewproductsandservices EmployeetrainingTechnologytrainingSalesnewprod sourcingThreepurchasingtrips 2 500002 5002 500 02 5000 2 5002 50002 500 Financial Customer Internal LearningandGrowth 0 No YesNoNoYesYes YesYesNo YesYesNoYes MeasureorInitiative BonusAmount Green 10 10 05 05 10 10 00 10 5 10 10 05 10 Weight TotalNumberofmanagersAmountpermanager 17 5005 3 500 Total TotalBalancedScorecardEmployeeIncentives AssumingNetIncomeof 115 000 NetincomeBonuspercentageTotalnetincomebonusNetincomebonuspermanagerNumberofmanagersMeasuresandinitiativesbonusTotalbonuspermanagerNumberofmanagersTotalbonuses 115 00020 23 0005 4 600 3 500 8 1005 40 500 Next MovingBeyondtheCompany sOverallScorecard DepartmentalandPersonalScorecards Eachdepartmentdevelopsitsownscorecardbasedonthecompany soverallscorecard Eachemployeedevelopshisorherscorecardbasedonthecompany sanddepartment sscorecard DepartmentalandPersonalScorecards Scorecardsmustbecloselyalignedwithoverallcompanygoalsandobjectives Eachobjectivemustbealigned Eachmeasuremustbealigned EachPerspectiveMustbeAddressed Setobjectivesforeachperspective Setbasisformeasurementforeachobjective Thisallowsmanagersandemployeestofocusonthesuccessofeachperspective Italsokeepsthemfromfocusingononeperspectivewhileneglectinganother ImplementingtheBalancedScorecard Thepushtoimplementmustcomefromtopmanagement Managersmustbuyin Ittakes15to36monthsinlargeorganizations PossiblePitfallsoftheBalancedScorecard Seniormanagementnotcommitted Oneseniormanagertriestobuildthescorecardalone Scorecardresponsibilitiesdon tfilterdown Thesolutionisoverdesigned orscorecardtreatedasaone timeevent Thebalancedscorecardistreatedasasystemsproject AnthonyAtkinson RobertKaplan S MarkYong SuggestedReading TheBalancedScorecard RobertS KaplanandDavidP Norton HBSPress TheStrategy FocusedOrganization KaplanandNorton HBSPress TheBalancedScorecardStepbyStepPaulR Niven JohnWiley Sons SuggestedReading Justoutthisyear StrategyMaps ConvertingIntangibleAssetsintoTangibleOutcomes RobertS KaplanandDavidP Norton HBSPress SuggestedInternetSurfing TheBalancedScorecardC TheBalancedScorecardInstituteatwww balancedscorecard org FreebasiconlinepresentationbyPaulN SuggestedInternetSurfing FreenetconferencesarealsoavailableatTheBalancedScorecardC Questions Comments ThankYou BeyondtheScope Theslidesthatfollowprovideadditionalinsightintothebalancedscorecard HandlingInitiatives Inventorycurrentinitiatives MapthemtoBCSObjectives Eliminatenonstrategicinitiatives Addnewinitiatives Prioritizeremaininginitiatives FivePrinciplesofStrategy FocusedOrganizations Principle1 Translatethestrategytooperationalterms Principle2 Aligntheorganizationtothestrategy Principle3 Makestrategyeveryone sjob Principle4 Makestrategyacontinualprocess Principle5 Mobilizeleadershipforchange AnthonyAtkinson RobertKaplan S MarkYong ImplementingtheBalancedScorecard Selectanarchitectandformataskforce Developbusinessstrategies Determinewherebusinessunitsfitintothebigpicture Holdmeetings workshops andsynthesissessions ImplementingtheBalancedScorecard Selectanddesignmeasures Establishtargets Establishinitiatives Buildaconsensusaroundstrategicobjectives TheBalancedScorecardandaNewManagementProcesses Newmanagementprocessesmayresultfromimplementingthebalancedscorecard NewManagementProcesses 1 Translatingthevision 2 Communicatingandlinking 3 Businessplanning 4 Feedbackandlearning 1 TranslatingTheVision Tobuildaconsensusaroundtheorganization svisionandstrategy Toexpressthevisionintermsofanintegratedsetofobjectives measuresandinitiatives Mustbeagreeduponbyallseniorexecutives 2 CommunicatingandLinking Communicatesthestrategyupanddownintheorganization Linksstrategytodepartmentalobjectives Linksstrategytoindividualobjectives Expandsonperformancemeasuresthatfocusonlyonfinancialperformance 2 CommunicatingandLinking Awaytoensurethatalllevelsoftheorganizationunderstandthestrategy Awaytoensurethatdepartmentandind