平衡记分卡：业绩评估,战略管理和企业风险管理ppt-成

TheBalancedScorecard:PerformanceEvaluation,StrategicManagementandEnterpriseRiskManagement平衡记分卡：业绩评估,战略管理和企业风险管理Presentedby:BernardWong-On-Wing,Ph.D.,CPAWashingtonStateUniversitySouthwestUniversityofFinance&EconomicsAgenda议程TraditionalPerformanceMeasurementSystems(PMS)传统的业绩评估体系BalancedScorecard(BSC)平衡记分卡BasicCharacteristicsofBSC平衡记分卡的基本特性ABSCExample案例Break休息Exercise练习Break休息BSCandStrategicManagement平衡记分卡和战略管理BSCandEnterpriseRiskManagement平衡记分卡和企业风险管理SomeChallengesinImplementingtheBSC实施平衡记分卡所面临的一些挑战TraditionalPerformanceMeasurementSystems(PMS)传统的业绩评估体系EmphasizeFinancialMeasures(e.g.,sales,profits,ReturnonInvestment(ROI))强调财务指标（比如销售，利润，投资回报等指标）MeasuresTendtoBe:这些指标通常是：Objective客观的Short-termoriented短期导向的Outcomerelated结果导向的BalancedScorecard(BSC)平衡记分卡BSCaimstoaddressthelimitationsoftraditionalPMS平衡记分卡旨在克服传统业绩评估体系的局限性;BSCwaselectedbyHarvardBusinessSchoolasoneofthetenmostinfluencingmanagementphilosophiesinthepast80years平衡计分卡被哈佛商学院评为过去80年里最具影响力的十大管理思想之一;Byyear2004,almost60%ofglobalcompaniesadoptedorwereconsideringadoptingtheBSC截至2004年，接近60%的跨国公司使用了或正考虑使用平衡记分卡;BalancedScorecard(BSC)(Cont.)平衡记分卡（续）BSCtranslatesstrategyintolinkedmultipleobjectivesandmeasures平衡记分卡将战略转化成因果相连的多个目标和指标TheStrategyMap(seehandout)战略图（见讲义）ObjectivesandMeasures目标和指标FourPerspectivesofBSC平衡记分卡的四个维度BSCistypicallyorganizedintofourperspectives平衡记分卡通常由四个维度组成：1.FinancialPerspective财务维度2.CustomerPerspective客户维度3.InternalBusinessProcessPerspective内部流程维度4.LearningandGrowthPerspective学习和成长维度FourPerspectivesofBSC平衡记分卡的四个维度1.FinancialPerspective财务维度Retainsthetraditionalfinancialmeasures保留传统的财务指标e.g.,operatingincome,ROI,salesgrowthrate比如主营业务利润，投资回报率，销售增长率FourPerspectivesofBSC平衡记分卡的四个维度2.CustomerPerspective客户维度Products/servicesattributes(e.g.,qualityandprice)产品/服务的属性（比如产品质量和价格）Customerrelationship(e.g.,loyalty)客户关系（比如客户忠诚度）Imageandreputation(e.g.,reputationforqualityandprice)形象和声誉（比如在产品质量和价格方面的声誉）FourPerspectivesofBSC平衡记分卡的四个维度3.InternalBusinessProcessPerspective内部流程维度Innovation(e.g.,researchanddevelopmentexpenditures)创新（比如研发开支）Operations(e.g.,effectivenessandefficiency)运营（比如运营的效果和效率）FourPerspectivesofBSC平衡记分卡的四个维度4.LearningandGrowthPerspective学习和成长维度People(e.g.,employeetraining)人（比如员工培训）Systems(e.g.,computerization)系统（比如计算机化程度）Organizationalprocedures(e.g.,hiringpractices)组织程序（比如聘用政策）BasicCharacteristicsofBSC平衡记分卡的基本特性BSCenablesBALANCEbetween:平衡记分卡使得以下的平衡得以实现：ObjectiveandSubjectivemeasures客观指标和主观指标Short-termandLong-termmeasures短期指标和长期指标StrategicoutcomeandDriverofthoseoutcomes战略结果和战略“驱动因素”BSCemphasizescauseandeffectlinksamongmeasures平衡记分卡强调各指标间的因果链条ABSCExample案例SeeHandout见讲义Exercise练习SeeHandout见讲义BSCandStrategicManagement平衡记分卡和战略管理TheBSCCanBeUsedTo平衡记分卡可用于:Translatevisionandstrategyintoappropriateactionstoprovideguidanceattheoperationallevel将“战略愿景（vision)”转化成具体的行为，以便在经营层面为员工提供指南；Communicatethestrategytoemployeesatalllevels,andlinkingittodepartmentalobjectivestoensurealignment将战略传达到公司各层,并将各部门的目标与公司战略相联系，以确保各部门的行为与公司战略协调一致；BSCandStrategicManagement(Cont.)平衡记分卡和战略管理（续）TheBSCCanBeUsedTo平衡记分卡可用于:Alignfinancialplans(e.g.,budgets)withstrategicplans整合财务计划(比如预算),使之与公司战略协调一致Obtainfeedbackforstrategiclearning获取反馈信息以改进战略BSCandEnterpriseRiskManagement平衡记分卡和企业风险管理TheBSCcanbeusedtoensurethatstrategicobjectivesarealignedwiththecompany’sriskappetite(e.g.,wedonotaccepterosionofproduct/servicequality)平衡记分卡可用于保证战略目标与公司的承受风险的能力相匹配（比如，我们不接受产品/服务质量的下滑）；TheBSCcanbeusedtofacilitateevenapplicationofenterpriseriskmanagementacrossbusinessunitsordepartments平衡记分卡可帮助公司将风险管理均衡地执行到各单元和部门；BSCandEnterpriseRiskManagement(Cont.)平衡记分卡和企业风险管理（续）TheBSCcanbeusedtoidentifyeventsthatmayhaveanimpactonthecompany’sabilitytoachieveitsstrategicobjectives.Eventsmaynotbeasimmediatelyevident(e.g.,changeincustomerpreferences)平衡记分卡可用来帮助识别影响公司实现战略目标能力的事件；这些事件一开始也许不是那么显然（比如，客户品味的转变）TheBSCprovidesabasisforriskassessment.Whatisthelikelihoodthataneventwilloccurthatmayaffectthecompany’sabilitytoachieveitsobjectives?Whatwouldbetheimpact?平衡记分卡提供了一个评价风险的基础。对于可能影响公司实现战略目标能力的事件，其发生的概率有多大？如果发生了，其影响又是什么？TheBSCprovidesabasisforriskresponse.Howshouldthecompanyrespondtotheassessedrisk?(e.g.,avoidriskbyexitingactivitiesgivingrisetorisk)平衡记分卡提供了一个对风险做出反应的基础。公司应如何对识别的风险做出反应？（比如，通过退出那些导致风险的行为来避免风险）。BSCandEnterpriseRiskManagement(Cont.)平衡记分卡和企业风险管理（续）SomeChallengesinImplementingBSC实施平衡记分卡所面临的一些挑战HighcostindesigningandmaintainingtheBSC设计和维护平衡记分卡的高成本Balancingcomprehensivenessandconcisenessinselectingmeasures在选择指标时，如何做到既完整又简洁；Ensuringreliabilityofmeasures(e.g.,employeesatisfaction)如何保证指标计量的可靠性（比如员工满意度指标)；Assigningappropriaterelativeweighttodifferentmeasures如何确定各个指标间的分配权重；WeightAssignedtoFourPerspectivesinPerformanceEvaluation业绩评估过程中四个纬度间的权重分配PerformanceMeasureCategory业绩指标类别AverageRelativeWeight平均权重Financialperspective财务指标55%Customerperspective客户指标19%Internal-business-processperspective内部流程指标12%Learning-and-growthperspective学习和成长指标14%Source:Horngren,DatarandFoster(2006).QUESTIONS欢迎提问