Balance Score Card 平衡记分卡课件

OverviewoftheBalancedScorecardDevelopmentProcess

WhatIsaBalancedScorecard?Atthehighestlevel,theBalancedScorecardisAframeworkthathelpsorganizationstranslatestrategyintooperationalobjectives

thatdrivebothbehaviorandperformance.199219962000BalancedScorecardHistoryMeasurementandReportingAlignmentandCommunicationEnterprise-wideStrategicManagementArticlesinHarvardBusinessReview:“TheBalancedScorecard—MeasuresthatDrivePerformance”January-February1992“PuttingtheBalancedScorecardtoWork”September-October1993“UsingtheBalancedScorecardas

aStrategicManagementSystem”January-February199619962000AcceptanceandAcclaim:“TheBalancedScorecard”istranslatedinto18languagesSelectedbyHarvardBusinessReviewasoneofthe“mostimportantmanagementpracticesofthepast75years.“TheConclusionMeasurementMustBeLinkedToStrategyStrategyBalanced

ScorecardMeasurementToCommunicate,NotToControlMeasurementCommunicatesValues,PrioritiesAndDirectionThePremiseThePremiseBehindtheBalancedScorecardIsthatMeasurementMotivatesBehaviorInternalProcessPerspectiveFinancialPerspectiveLearning&GrowthPerspectiveCustomerPerspectiveReturnonInvestmentPriceQualityTimeFunctionImageRelatio-shipValuePropositionSourcesofGrowthSourcesofProductivityTechnologyInfrastructureClimateforAction++“BuildtheBrand”“MaketheSale”“DelivertheProduct”“ServiceExceptionally”RevenueStrategyProductivityStrategy1. Theeconomicmodelofkeyleversdrivingfinancialperformance2. Thevaluepropositionoftargetcustomers3. Thevaluechainofcorebusinessprocesses4.Thecriticalenablersofperformanceimprovement,changeandlearningTheBalancedScorecardIsBasedonanUnderstandingoftheBasicBuildingBlocksoftheStrategyStaffCompetenciesKnowledge,Skills,Systems,andToolsFinancialResultsToBuildtheStrategicCapabilities..NeededtoDeliverUniqueSetsofBenefitstoCustomers...ToDriveFinancialSuccess...AndRealizetheVisionEquipourPeople...InternalCapabilitiesCustomerBenefitsWeUsetheScorecardtoArticulateStrategicHypothesesinCause-effectTermsObjectivesFastgroundturnaroundStatementofwhatstrategymustachieveandwhat’scriticaltoitssuccessTarget30Minutes90%ThelevelofperformanceorrateofimprovementneededCycletimeoptimizationKeyactionprogramsrequiredtoachieveobjectivesInitiativeMeasurementOnGroundTimeOn-TimeDepartureHowsuccessinachievingthestrategywillbemeasuredandtrackedStrategicTheme:

OperatingEfficiencyProfitabilityFinancialLearningMorecustomersGroundcrewalignmentLowestpricesFewerplanesCustomerInternalFastgroundturnaroundStrategyMap:Diagramofthecause-and-effectrelationshipsbetweenstrategicobjectivesFlightIsontimeBSCTerminology%Groundcrewtrained%GroundcrewstockholdersObjectivesMeasurementMarketValueSeatRevenuePlaneLeaseCostFAAOnTimeArrivalRatingCustomerRanking(MarketSurvey)OnGroundTimeOn-TimeDepartureStrategicTheme:

OperatingEfficiencyInitiativeCycletimeoptimizationprogramESOPGroundcrewtrainingQualitymanagementCustomerloyaltyprogramTarget30%CAGR20%CAGR5%CAGR#1#130Minutes90%yr.170%

yr.390%

yr.5100%ProfitabilityFinancialLearningMoreCustomersGroundCrewAlignmentLowestPricesFewerPlanesCustomerInternalFastGroundTurnaroundFlightIsonTimeProfitabilityMoreCustomersFewerplanesFlightison-timeLowestpricesFastgroundturnaroundGroundcrewalignmentBalancedScorecardExampleSomeoftheIndicatorsofGoodBalancedScorecard4. FinancialLinkage

Everyobjectivecanultimatelyberelatedtofinancialresults1. ExecutiveInvolvement

Strategicdecisionmakersmustvalidateandownthestrategyandrelatedmeasures

2. Cause-and-EffectRelationships

Everyobjectiveselectedshouldbepartofachainofcauseandeffectlinkagesthatrepresentthestrategy3.Balancebetweenoutcomeandleadingmeasures

Thereshouldbeabalanceofoutcomemeasuresandleadingmeasurestofacilitateanticipatorymanagement5. LinkageofInitiativesandMeasures:Eachinitiativeshouldbebasedonagapbetweenbaselineandtarget.AgoodBalancedScorecardwill“tellthestory”ofyourstrategyinactionableterms.SomeGoalsoftheBalancedScorecardProvideagenericframeworktotranslatestrategyintooperationaltermsCreateasystemsapproachtoformanintegratedStrategicManagementProcessProvideaclearlineofsighttothevisionandstrategyofthecompanyProvideatoolforcommunicatingthe:strategy,andprocessesandsystemsrequiredforimplementingthestrategyDrawacauseandeffectroadmaptostakeholdervalue–shareholder,customer,andemployee.HowDoestheScorecardBenefitYourOrganization?ImprovesmanagementeffectivenessbyhavingasharedandactionableviewofthestrategyOptimizesandensuresstrategicoutcomesforagivensetofresourcesEnablesemployeestoworkinacoordinated,collaborativefashiontowardsorganizationalgoalsSpeedstimetovaluethroughfastermoreinformeddecision-makingontimeandresourceallocationAcceleratestheapproach,anditsaccuracytothestrategicdestination1993 – $275loss1998 – TopQuartile1999– $3bspin-offBrown&RootEngineering(Rockwater)ZenecaAgriculturalSouthernCitrusCIGNAProperty&CasualtyATTCanada1993 – Losingmoney1996 – #1inNiche (growth&profits)1994 – BSCintroduced1998 – Salesgrowth2Xindustry Profits>competitors199519981995 – $300Mloss1998 – Customerbasedoubles1999 – $7bspin-offShipmentsonSpecOnTimeDeliveryReworkAbsenteeismEmployeeTurnoverCostperPound(¢)70%89%6%10%10028.897%98%2%1%3118.9SomeResultsofBalancedScorecardUsersChemicalBank

Profits1993 – X1998 – 20XMobilUSM&R1993 – #6inProfitability1995 – #1inProfitability– #1inProfitability-- AcquiredbyExxonTypically8-12WeeksStep1DevelopaProjectPlanStep2BuildaStrategicArchitectureStep3DraftaStrategyMapWithLinkagesAndThemesStep4DetermineMeasuresandTargetsStep5SelectStrategicInitiativesStep6PlanforimplementationoftheSFOBalancedScorecardSixStepDevelopmentProcessStep1: DevelopaprojectplanStep2: BuildastrategicarchitectureStep3: UncoverstrategiclinkagesandkeythemesStep4: DetermineMeasuresandTargetsStep5: SelectStrategicInitiativesStep6: PlanforImplementationWeek1 2 3 4 5 6 7 89 10 11 12TypicalBalancedScorecardProjectScheduleSteps1DevelopaProjectPlanStep2BuildaStrategicArchitectureStep3UncoverStrategicLinkagesandKeyThemesStep4DetermineMeasuresandTargetsStep5SelectPriorityInitiativesStep6PlanforSFOImplementationWork/Inputs

StrategyDocumentsDraftthemesandlinkagesbasedonStrategicDestinationOutputs:AgreeduponstretchtargetsFinalizedtheme(s)StrategymapAgreeuponstretchtargetsReviewandrefinethemesRefineandreworkdraftlinkagesDiscussnextstepsSteps1to3AretheBasisfortheBSCRefineandvalidatelinkagesReviewdraftmeasuresDesignnewmeasuresBegintargetsdiscussionPlanformeasuresdevelopmentWork/InputsRefinedstrategyExistingmeasuresassignedtoobjectivesDraftmeasuresdevelopedOutputs:90%completelinkagesCompletemeasuresMeasuresdevelopmentplaninplaceSteps1DefineStrategicDestinationStep3BuildtheStrategicLinkagesStep4DetermineMeasuresandTargetsStep5SelectPriorityInitiativesStep6PlanforSFOImplementationStep2IdentifyKeyThemesDrivingtheStrategyStep4:MeasuresDevelopmentReviewandvalidatelinkagesandmeasuresReviewexistinginitiativesBrainstormnewinitiativesAlign/rationalizeinitiativestothemesWork/Inputs:RefinedlinkagesandmeasuresInventoryofexistinginitiativesProposednewinitiativesOutputs:“Lockedin”onobjectivesandlinkagesMeasuresdefinedInitiativesdefinedPlanforinitiativesreviewestablishedPlanfori