Balanced-ScoreCardPPT课件.pptx

平衡计分卡TheBalancedScorecard 为组织的长久成功制定规划PlanningforLong RunOrganizationalSuccess 1 管理挑战ManagementChallenge 2 伟大往往是各种对立品质自然平衡的结果Greatnessisoftentheresultofthebalanceofopposites 最好的产品bestproduct 最低的成本lowcostproducer 最好的关系bestcustomerrelationship 产品领先ProductLeadership最革新的Theyarethemostinnovative不断更新和创造的Constantlyrenewingandcreative永远前沿的Alwaysontheleadingedge 优秀运营OperationalExcellence合算的生意Agreatdeal 有吸引力的价格Excellent attractiveprice最低的购置成本Minimalacquisitioncost最低的总拥有成本Lowestoverallcostofownership不麻烦的Ano hasslesfirm方便 快捷Convenienceandspeed可靠的产品和服务Reliableproductandservice 客户亲密CustomerIntimacy这就是我需要的ExactlywhatIneed订制化产品Customizedproducts个性化传播Personalizedcommunications迅速响应They reveryresponsive优先 灵活的服务Preferentialserviceandflexibility推荐我所需要的产品RecommendswhatIneed忠实粉丝I mveryloyaltothem帮助我们获得成功Helpsustobeasuccess 我们的战略是什么 Whatisourstrategy 3 平衡计分卡将战略和行动联系起来ScorecardLinksStrategytoEverydayActions 4 什么是平衡计分卡 WhatisBalancedScorecard战略管理 平衡计分卡是一个将组织战略和愿景转化成为运营目标 衡量指标 目标值和行动方案的框架StrategyManagement Itisaframeworkthathastheoverarchinggoaloftransforminganorganization sstrategyandvisionintooperationalobjectives measures targetsandinitiatives绩效评估 平衡计分卡能够改善组织的内 外部沟通 并衡量其战略目标的绩效表现PerformanceMeasures Itcanimproveinternalandexternalcommunications andmonitororganizationperformanceagainststrategicgoals 平衡计分卡BalancedScorecard 5 可编辑 平衡计分卡的四个维度PerspectivesoftheBalancedScorecard 3 20 2020 6 财务维度FinancialPerspective 股东对公司财务业绩的期望是什么 Whatareourshareholdersexpectationsforfinancialperformance 及时和准确的数据是重点Timelyandaccuratedatawillbeapriority可能的绩效评估指标 PossiblePerformanceMeasures资本回报率Returnofcapitalemployed经济增加值Economicvalueadded销售增长Salesgrowth现金流Cashflow资金周转率Capitalturnover 7 客户维度CustomerPerspective 我们的目标客户是谁 他们需要什么 Whoareprofitablecustomersandwhatdotheyneed 可能的绩效评估指标PossiblePerformanceMeasures市场份额Marketshare客户收益率Customerprofitability客户满意度Customersatisfaction客户保持率Customerretention客户获得率Customeracquisition 8 内部流程维度InternalProcessPerspective 什么流程我们必须表现卓越以满足客户和股东 Whatprocessesmustweexcelattosatisfyourcustomersandshareholders创新流程Innovationprocess确认客户未来的需求Identifythecustomerfutureneeds运营流程Operationprocess质量 成本和周转时间Quality costs cycletime售后服务流程Postsalesservicesprocess保修 修理和退换货Warranty repairandreturn 9 学习和发展维度LearningandGrowthPerspective 我们能否持续提高并创造价值 Canwecontinuetoimproveandcreatevalue 如何协调我们的无形资产 人员 系统和企业文化 以提高关键的流程Howdowealignourintangibleassets people systemsandculture toimprovethecriticalprocesses 可能的绩效评估指标PossiblePerformanceMeasures员工满意度EmployeeSatisfaction保持率和流失率RetentionandTurnover培训时间和资源TrainingHoursandResources技术投资TechnologyInvestment 10 战略STRATEGY 人力资源HUMANRESOURCES 业务单位BUSINESSUNITS 执行团队EXECUTIVETEAM 信息技术INFORMATIONTECHNOLOGY 预算与资本投资BUDGETSANDCAPITALINVESTMENTS 平衡计分卡帮助组织协调资源并聚焦到战略TheBalancedScorecardprocessallowsanorganizationtoalignandfocusallitsresourcesonitsstrategy 平衡计分卡 战略与资源协调一致AlignallresourcesontheStrategy 11 计分卡各维度相互关联PerspectivesareInterrelated 因果关系causeandeffect 12 平衡计分卡中的平衡 Balance inBalancedScorecard 平衡财务和非财务指标Balancebetweenfinancialandnon financialmeasures平衡短期和长期目标Balancebetweenshorttermgoalsandlongtermgoals 平衡业绩驱动因素和结果指标 落后指标 Balancebetweenperformancedrivers leadingindicators andoutcomemeasures laggingindicators 平衡组织内部和外部的利益群体Balancebetweenthegroupsinorganizationandgroupsoutsidetheorganization 3 20 2020 ConvertingyourbusinessfromGoodtoGreat 13 计分卡的业务视角BusinessView 如果想要影响结果必须聚焦在人员和流程Ifyouwanttoinfluenceoutcomes thefocusneedstobeon 聚焦业务中人员和流程的实时衡量和管理FOCUSISONMEASURINGANDMANAGINGTHEPEOPLEANDPROCESSESWITHINTHEBUSINESSINREALTIME企业的盈利能力依赖于员工持续做好特定工作的能力Yourfirm sprofitabilitydependsonhowwellyourpeopleconsistentlyperformspecificactivities 员工理解游戏规则和得分模式就会做得更好Peopleperformbestwhentheyunderstandthe rulesofplay andthescoringmethodisclear 在关键领域的微小改进会极大影响利润水平Smallincrementalchangesinkeyareas activities canhaveaprofoundeffectonyourbottomline 业务驱动因素BusinessDrivers领先指标Leadingindicators 人员X流程 利润PeopleXProcess Profit 14 使用平衡计分卡的好处BenefitsofAdoptingBSC 3 20 2020 ConvertingyourbusinessfromGoodtoGreat 15 阐明远景和战略ClarifyingandTranslatingtheVisionandStrategy 战略反馈和学习StrategicFeedbackandLearning 计划和目标设置PlanningandTargetSetting 沟通和连接CommunicationandLinking 反馈系统用来检验战略所依据的假设Feedbacksystemusedtotestthehypothesesonwhichstrategyisbased 战略发展是一个持续的过程Strategydevelopmentisacontinuousprocess 同意挑战性目标Stretchtargetsareagreed 战略决定投资Investmentsaredeterminedbythestrategy 年度预算和长期规划相联系Annualbudgetsarelinkedtolong rangeplans 自上而下目标统一Goalalignmentexistsfromtoptobottom 坦诚的战略沟通是员工授权的基础Opencommunicationofstrategyisbasisforemployeeempowerment 平衡计分卡BalancedScoreboard 为行动创建战略框架Createastrategicframeworkforaction 战略是整个管理流程的参照点Thestrategyisthereferencepointfortheentiremanagementprocess共同远景是战略学习的基础Thesharedvisionisthefoundationforstrategiclearning 16 平衡计分卡实施框架ImplementationFramework 我们曾经眼望过去现在我们面对未来We velookedatthepast nowlet slookatthefuture 17 战略Strategy 建立平衡计分卡BuildingtheScorecard 3 20 2020 ConvertingyourbusinessfromGoodtoGreat 18 战略聚焦组织的原则PrinciplesofStrategy FocusedOrganizations 19 衡量是平衡计分卡的核心MeasurementiscoreoftheBalancedScorecard 多数企业是数据丰富而信息贫乏 mostbusinessesaredatarichandinformationpoor 20 平衡计分卡样本ExampleoftheBalancedScorecard 21 总结Conclusions 领导力 平衡计分卡必须由最高管理层推动Leadership Balancedscorecardmustbedrivenbytopmanagement战略计划 平衡计分卡需要组织有一个清晰的战略Strate