Balance-Score-Card-平衡记分卡PPT课件.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 andprocessesandsystemsrequiredforimplementingthestrategyDrawacauseandeffectroadmaptostakeholdervalue shareholder customer andemployee HowDoestheScorecardBenefitYourOrganization ImprovesmanagementeffectivenessbyhavingasharedandactionableviewofthestrategyOptimizesandensuresstrategicoutcomesforagivensetofresourcesEnablesemployeestoworkinacoordinated collaborativefashiontowardsorganizationalgoalsSpeedstimetovaluethroughfastermoreinformeddecision makingontimeandresourceallocationAcceleratestheapproach anditsaccuracytothestrategicdestination 1993 275loss1998 TopQuartile1999 3bspin off Brown RootEngineering Rockwater ZenecaAgricultural SouthernCitrus CIGNAProperty Casualty ATTCanada 1993 Losingmoney1996 1inNiche growth profits 1994 BSCintroduced1998 Salesgrowth2XindustryProfits competitors 1995 1998 1995 300Mloss1998 Customerbasedoubles1999 7bspin off ShipmentsonSpecOnTimeDeliveryReworkAbsenteeismEmployeeTurnoverCostperPound 70 89 6 10 10028 8 97 98 2 1 3118 9 SomeResultsofBalancedScorecardUsers ChemicalBank Profits1993 X1998 20X 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