BSC绩效管理方法指引(1)

GuidetoaBalancedScorecard:PerformanceManagementMethodologyMovingfromPerformanceMeasurementtoPerformanceManagementGuidetoaBalancedScorecardPerformanceManagementMethodologyRichardH.HopfDeputyAssistantSecretaryforProcurementandAssistanceManagementDepartmentofEnergyLloydW.PratschProcurementExecutiveDepartmentofStateRobertA.WelchDirectorforAcquisitionManagementandProcurementExecutiveDepartmentofCommercePaukA.DenettDirectorofAdministration/SeniorProcurementExecutiveDepartmentofInteriorDavidJ.LitmanDirector,OfficeofAcquisitionandGrantsManagementDepartmentofTransportationIdaM.UstadDeputyAssociateAdministratorforAcquisitionPolicyGeneralServicesAdministrationTerrenceJ.TychanDeputyAssistantSecretaryforGrantsandAcquisitionManagementDepartmentofHealthandHumanServicesPMMBOOK10/20/987:59PMPagea1PrefaceThemembersoftheProcurementExecutives’Association(PEA)-aninformalassociationofcivilianprocurementexecutives-haveredesignedtheirprogramsforperformanceevaluationandmanagementofacquisitionsystems.Theyhavemovedfromheadquarters-based,process-orientedoversightprogramstooneswhichrelymoreonselforlocalassessmentofperformanceagainstdepartmentaloragencyexpectations.ThroughtheuseofassessmentapproachesbasedonperformancemeasurementmodelsdevelopedbyafederalinteragencyteamcharteredbythisAssociation,theparticipatingprocurementorganizationshavefundamentallyredesignedperformanceassessment.Fromtheverybeginningofthetransitionfromthetraditionalpurchasingsystemreviewstotheredesignedassessmentapproachthatreplacedthem,itwasunderstoodthatfurtherrefinementandcontinuousimprovementwasplanned.Consistentwiththatlong-termstrategy,andbuildingontheoriginallyredesignedfederalpurchasingassessments,thebusinesssystemassessmentmodelsofthePEAmembershaveevolvedtobemorealignedwiththeBalancedScorecard(BSC)approachtoperformancemeasurementandmanagement,whichiscurrentlyinusebymany“worldclass”privatecorporations.ThisGuidedescribesthePEAbusinesssystemassessmentprogram,implementationprocedures,evaluationstandards,andreportingprocess.ItalsoestablishestheconceptualframeworkforperformancemanagementforPEAagencyacquisitionsystemassessments,aswellasconsistenttechniquesusefulinperformingtheperformancemanagementadministrationandsystemoversightfunctions.Inaccordancewiththisframework,eachPEAmemberwillintegrateintohis/heragency’sordepartment’ssystemabalancedscorecardassessmentmethodologyutilizingthecoreobjectivesandmeasuresidentifiedinthisGuide,andanyadditionalmeasuresthatcontributetotheaccomplishmentoftheindividualagency’sstrategicgoalsandobjectives.ThisGuideisnotregulatory.Nevertheless,withitsidentifiedcoremeasuresandobjectives,theprogramoutlinedinthisGuiderepresentsanassessmentapproachwithinwhichthePEAintendstoachieveconsistencyanduniformity,tothegreatestextentpracticable.iGuidetoaBalancedScorecard:PerformanceManagementMethodologyMovingfromPerformanceMeasurementtoPerformanceManagementPMMBOOK10/20/987:59PMPageiiiiGuidetoaBalancedScorecard:PerformanceManagementMethodologyMovingfromPerformanceMeasurementtoPerformanceManagementTableofContentsPreface..............................................................................................................................iTableofContents.............................................................................................................iiiAcronyms.........................................................................................................................vExecutiveSummary...................................................................................viiChapterOne:AssessmentofthePerformanceChallenge.....................1ChapterTwo:PerformanceManagementStrategy................................51.WhatisPerfomanceManagement?.......................................................................52.PerformanceManagementSystemGoals..............................................................63.TheBalancedScorecardMethodology..................................................................64.TheFourPerspectivesoftheBalancedScorecard................................................75.ImplementingaBalancedScorecard.....................................................................9Chapter3:HowtoEstablishPerformanceMeasures............................151.DefineOrganizationalVision.Mission,Startegy..................................................152.DevelopPerformanceObjectives,Measures,andGoals......................................153.EvolvewithExperience.........................................................................................17Chapter4:EstablishingMeasuresforanAcquisitionSystem..............231.CustomerPerspective............................................................................................242.FinancePerspective...............................................................................................253.InternalBusinessProcessesPerspective...............................................................254.LearningandGrowthPerspective......................................................