平衡计分卡的基本概念

(海量营销管理培训资料下载)BalancedScorecard:BasicConcepts(海量营销管理培训资料下载)1990,ResearcharmofKPMG-Studyin“MeasuringPerformanceintheOrganizationoftheFuture”.BSCHistory•Relyingmainlyonfinancialperformancemeasureswasimpedingtheorganizations’abilitytocreatefuturevalue.•Mostcompanieswereimprovingexistingprocessesbutwerenotidentifyingtheonesthatweretrulystrategic.(海量营销管理培训资料下载)Whatisit?Managementprocesstoimplementabusinessstrategy.Translatesacompany’sstrategyintoacoherentsetofperformancemeasures.EstablishescauseandeffectrelationshipsbetweenKeyPerformanceIndicators.BalancedScorecard:(海量营销管理培训资料下载)Whatisit?IManageintothefuturenotinthepastBalancedScorecard:Twounderlyingfactors:(海量营销管理培训资料下载)Whatisit?IManageintothefuturenotinthepastBalancedScorecard:TheFinancialperspectiveiscriticalbutitonlymeasurespastperformance.TheBSCintroducesadditionalperspectives,thedriversoffuturefinancialperformance.(海量营销管理培训资料下载)Buildingascorecardcanhelpmanagerslinktoday’sactionswithtomorrow’sgoals=Linklong-termstrategicobjectiveswithshort-termactions(海量营销管理培训资料下载)Measuresorganizationalperformanceacrossfourbalancedperspectives:FinancialCustomerLearningandGrowthInternalProcessStrategicPerspectives(海量营销管理培训资料下载)FinancialCustomerLearningandGrowthInternalProcessStrategicPerspectivesResultsthatthebusinessprovidestoitsshareholdersIdentifiesCustomer,marketsegmentsandvaluepropositionstobedeliveredInfrastructure,people,systemsandprocedures.KeyinternalprocesseswhichdrivethebusinessMeasuresorganizationalperformanceacrossfourbalancedperspectives:(海量营销管理培训资料下载)Whatisit?IManageintothefuturenotinthepastBalancedScorecard:IIImplementingthestrategyrequires4stepsTwounderlyingfactors:(海量营销管理培训资料下载)DynamicBSCTranslatingtheVisionCommunicatingandLinkingBusinessPlanningFeedbackandLearningClarifyingthevisionGainingconcensusCommunicatingandeducatingSettingGoalsLinkingrewardstoperformancemeasuresSettingTargetsAligningstrategicinitiativesAllocatingresourcesEstablishingmilestonesArticulatingthesharedvisionSupplyingstrategicfeedbackFacilitatingstrategyreviewandlearningManagingStrategy:FourProcesses(海量营销管理培训资料下载)PerformanceMeasuresDiagnosticmeasures.MonitorifthebusinessremainsincontrolStrategicmeasures.Defineastrategydesignedforcompetitiveexcellence.BSC(海量营销管理培训资料下载)StrategicMeasures“Balanced?”ScorecardGenericmeasures.LagIndicators.CoreoutcomemeasuresProfitability,marketshare,customersatisfaction,etc..PerformancedriversLeadindicatorsDesignedforcompetitiveexcellence.Uniquetothebusinessstrategy(海量营销管理培训资料下载)StrategicMeasures“Balanced”ScorecardGenericmeasuresLagIndicators.CoreoutcomemeasuresProfitability,marketshare,customersatisfaction,etc.PerformancedriversLeadindicatorsDesignedforcompetitiveexcellence.Uniquetothebusinessstrategy(海量营销管理培训资料下载)“Balanced”ScorecardGenericmeasuresPerformancedriversLongTermObjectivesFinancialsShortTermObjectivesOtherperspectives(海量营销管理培训资料下载)BalancedScorecardEstablishescauseandeffectrelationshipsbetweenKeyPerformanceIndicators(KPI)”:Strategy=“Setofhypothesesaboutcauseandeffect”EverymeasureintheBSCshouldbeanelementinachainofcause-and-effectrelationshipsthatcommunicatesthestrategy.KPI’s-Cause&EffectRelationships(海量营销管理培训资料下载)LearningandGrowthInternalBusinessProcessCustomerFinancialMaximizeProfitabilityImproveCustomerServiceTechnologyInfrastructureNewProducts&ServiceDevelopmentReduceCreditApprovalTimeMinimizeCustomerTurnoverCrossSellingMaximizeProfitabilityImproveCustomerServiceTechnologyInfrastructureNewProducts&ServiceDevelopmentReduceCreditApprovalTimeMinimizeCustomerTurnoverCrossSellingCauseandeffectrelationshipsbetweenKeyPerformanceIndicators(KPI)KPI’s-Cause&EffectRelationships(海量营销管理培训资料下载)Fillsthevoidthatexistsinthelackofasystematicprocesstoimplementandobtainfeedbackaboutstrategy.Itisacommunicationandlearningsystemnotatooltocontrolbehaviorandtoevaluatepastperformance.BalancedScorecard(海量营销管理培训资料下载)SimplicityManageforthefuturenotthepastFocusonCauseandEffectrelationshipsSystemlinkedtothestrategyActionOrientedFlexibilityBSCKeypoints:(海量营销管理培训资料下载)BalancedScorecard-BusinessDrivers(海量营销管理培训资料下载)BusinessDrivers(1)CompanyishavinghardtimemeasuringstrategiceffectivenessManycompaniesgothroughtheprocessofcreatingastrategicplanbuthavenowaytomeasureit’seffectiveness‘Doyouknowhowyouaredoingagainstyourstrategicplan?’‘Doesyourstrategicplanincludetheperspectiveofyourcustomer,internalbusinessprocessesandlearningandgrowth?’(海量营销管理培训资料下载)BusinessDrivers(2)CompanyishavingahardtimecommunicatingstrategicgoalstoorganizationCompaniesthathaveastrategicplanoftenhavenowayofdisseminatinginformationtotheirorganizationwithameasurementmechanism‘Howdoy