英语教学课件 Balanced ScorecardPPT

1、1990, Research arm of KPMG - Study in “Measuring Performance in the Organization of the Future”. BSC History Relying mainly on financial performance measures was impeding the organizations ability to create future value. Most companies were improving existing processes but were not identifying the o

2、nes that were truly strategic.What is it?What is it?What is it?The Financial perspective is critical but it only measures past performance.The BSC introduces additional perspectives, the drivers of future financial performance.Building a scorecard can help managers link todays actions with tomorrows

3、 goals=Link long-term strategic objectives with short-term actions Measures organizational performance across four balanced perspectives:FinancialCustomerLearning andGrowthInternalProcessStrategic PerspectivesFinancialCustomerLearning andGrowthInternalProcessStrategic PerspectivesResults that the bu

4、sinessprovides to its shareholdersIdentifies Customer, market segments and value propositions to be delivered Infrastructure, people, systems and procedures.Key internal processes whichdrive the businessMeasures organizational performance across four balanced perspectives:What is it?TranslatingtheVi

5、sion CommunicatingandLinking BusinessPlanningFeedbackandLearning 4Clarifying the vision4Gaining concensus4Communicating and educating4Setting Goals4Linking rewards to performance measures4Setting Targets4Aligning strategic initiatives4Allocating resources4Establishing milestones4Articulating the sha

6、red vision4Supplying strategic feedback4Facilitating strategy review and learningManaging Strategy : Four ProcessesPerformanceMeasuresDiagnostic measures.Monitor if the business remains in controlStrategic measures.Define a strategy designed for competitive excellence.BSCStrategic Measures“Balanced?

7、” ScorecardGeneric measures.Lag Indicators. Core outcome measuresProfitability, market share, customer satisfaction, etc.Performance driversLead indicatorsDesigned for competitive excellence.Unique to the business strategyStrategic Measures“Balanced” ScorecardGeneric measuresLag Indicators. Core out

8、come measuresProfitability, market share, customer satisfaction, etc.Performance driversLead indicatorsDesigned for competitive excellence.Unique to the business strategy“Balanced” ScorecardGeneric measuresPerformance driversLong Term ObjectivesFinancialsShort Term ObjectivesOther perspectives Balan

9、ced ScorecardEstablishes cause and effect relationships between Key Performance Indicators (KPI)”:Strategy = “Set of hypotheses about cause and effect”Every measure in the BSC should be an element in a chain of cause-and-effect relationships that communicates the strategy.KPIs - Cause & Effect R

10、elationshipsMaximizeProfitabilityImprove Customer ServiceTechnologyInfrastructureNew Products & Service DevelopmentReduceCreditApprovalTimeMinimizeCustomerTurnoverCrossSellingMaximizeProfitabilityImprove Customer ServiceTechnologyInfrastructureNew Products & Service DevelopmentReduceCreditAp

11、provalTimeMinimizeCustomerTurnoverCrossSellingCause and effect relationships between Key Performance Indicators (KPI)KPIs - Cause & Effect Relationships* Fills the void that exists in the lack of a systematic process to implement and obtain feedback about strategy.* It is a communication and lea

12、rning system not a tool to control behavior and to evaluate past performance.Balanced Scorecard/ Simplicity/ Manage for the future not the past/ Focus on Cause and Effect relationships/ System linked to the strategy/ Action Oriented/ FlexibilityBSC Key points:Balanced Scorecard-Business DriversBusin

13、ess Drivers (1)Company is having hard time measuring strategic effectivenessDo you know how you are doing against your strategic plan? Does your strategic plan include the perspective of your customer, internal business processes and learning and growth?Business Drivers (2)Company is having a hard t

14、ime communicating strategic goals to organizationHow do you communicate the strategic plan to individuals in your organization?Do you have any idea how effective, organizations, individuals are?Business Drivers (3)Company has no mechanism to link operations to strategyAre your operations in sync wit

15、h your strategic plan?Business Drivers (4)Company is implementing a datawarehouse but are having difficulty deciding what to put inDoes your datawarehouse plan include information for executives?Business Drivers (5)New management team or individual that wants to get a quick understanding of companyI

16、s there a tool that an executive can use to get a quick reading on what is going on in the company?Business Drivers (6)Company has shifted focus or has entered a new industryWith your recent change to X, do you know what to focus on to meet your strategic objectives?If something is not working do yo

17、u know the cause?Business Drivers (7)Company has just decided on a new strategyHave you figured out all the KPIs for your new strategic direction?Oracle solutions map : Required productsProductDescriptionAvailableOracleBalancedScorecardOBSC is product acquiredfrom Graphical InformationInc., written

18、in VB but willbe rewritten in Java by endof calendar yearNOWOracle 8Oracle 8 is the centraldatabase for OBSCNOWOracle solutions map : Optional ProductsProductDescriptionAvailabilityPersonal Oracle8 This can be used to configure theOBSC offline. Also great fordemonstrationsNOWPersonal LiteOBSCThis wi

19、ll enable disconnected useand take advantage of replicationfeatures within the database tosync the client up with the shareddatabaseFutureReleaseCollection Packs These will extract data fromOracle and non-Oracle AppsEnd ofcalendar yearWarehouseBuilderPre built Apps Datawarehouseusing Collection Packs for Oracleand non-Oracle AppsEnd ofcalendar year/ Enterprise wide deployment : OBSC can be