微软平衡计分卡架构(1)

1、微軟技術顧問服務部微軟技術顧問服務部Laura Huang 黃淑翠黃淑翠Vision andStrategyObjectivesMeasuresTargetsInitiatives財務財務“To succeed financially, how should we appear to our share-holders?”ObjectivesMeasuresTargetsInitiatives學習與成長學習與成長“To achieve our vision, how will we sustain our ability to change and improve?”ObjectivesMea

2、suresTargetsInitiatives顧顧客客“To achieve our vision, how should we appear to our customers?”ObjectivesMeasuresTargetsInitiatives內部內部流程流程“To satisfy our shareholders and customers, what business processes must we excel at?”Source: The Balanced Scorecard Collaborative股東與顧客的股東與顧客的外界外界衡量衡量有關重大企業流程有關重大企業流程

3、, , 創新能力創新能力, , 學習及成長的學習及成長的內部內部衡量衡量衡量衡量過去過去努力成果努力成果驅動驅動未來未來績效績效規劃並建構規劃並建構系統環境系統環境 經營環境經營環境 設計平衡計分卡設計平衡計分卡釐清策略釐清策略願景與使命願景與使命營運方針目標營運方針目標業務策略業務策略經營模式經營模式財務構面策略目標財務構面策略目標各構面各構面KPIKPI所需資料來源所需資料來源策略地圖策略地圖 & 因果關係圖因果關係圖客客戶戶構面策略目標構面策略目標流程構面策略目標流程構面策略目標學習構面策略目標學習構面策略目標指定資料提供者指定資料提供者現有系統支援程度現有系統支援程度資料更新時

4、間資料更新時間規劃系統運作功能規劃系統運作功能KPI 清單清單開發系統運作環境開發系統運作環境Step 1. overall strategiesStep 2. SBU BSC consistent with the corporate strategiesStep 4. Dept, team, individuals BSCDept, Team, IndividualsStep 3. Support Unit BSC support the internal customersKPIs 資料收集與衡量績效管理BSC管理系統KPI, 策略, 目標設定企業規劃流程計分卡擁有者計分卡擁有者之支援幕

5、僚其他人員績效管理教育訓練與獎酬結合文化改變與結果溝通目標值目標值BSC預算規劃與模擬預測定期討論與回饋The Vision BarrierOnly 5% of the workforce understandsthe strategyThe PeopleBarrierOnly 25% of managers have incentives linked to strategyThe ManagementBarrier85% of executive teams spend less than one hour per month discussing strategyThe ResourceBarrier60% of organizationsDont