迈阿密大学-平衡计分卡培训

1TheBalancedScorecardMichaelL.WernerUniversityofMiamiCoralGables,Florida2WhatisBusinessSuccess?Solidfinancialperformance?3BalancedScorecardRefocusesManagementFinancialperspectiveCustomerperspectiveInternalperspectiveLearningandGrowthperspective4TheBalancedScorecardDevelopedin1992byRobertKaplanandDavidNorton5KaplanandNorton’sPremise“…exclusiverelianceonfinancialmeasuresinamanagementsystemwascausingorganizationstodothewrongthings.”6PopularityEmployedbyhalfofGlobal1000(AccordingtoBain&Company)“Oneofthemostpowerfulmanagementideasever”(HarvardBusinessReview)Mostrequestedand#1insalesatHarvardBusinessPublishing7TheBalancedScorecardOriginallydevelopedasameasurementtoolAlsohelpscompaniesmanageandimplementstrategy8TheBalancedScorecardBasedoncorporatestrategyAbalancedplanforbusinessMorethanafinancialplan(RobertKaplanandDavidNorton)9BasicBusinessStrategyFinancialWewillensurethatweuseourresourcesandpeopletomaintainfinancialsuccess.CustomerWewillmeetorexceedourcustomers’currentandfutureexpectationsandrequirementswithhighqualityproducts,reasonablepricesandsuperiorservice.InternalWewillprovidehighqualityon-timeimagingproductsandservicesandprovideanefficientandeffectivemeanstodelivertheminahighqualityfashion.LearningandGrowthWewillattractandretainhighcaliberpeopleandpromoteanenvironmentthatdevelopstheirinterpersonal,businessandtechnicalskillsandknowledge.Wewillstrivetodevelopandmaintainthebestsourcingforourproducts.Wewillstrivetobeawareandonthecuttingedgeofimagingandbusinesstechnology.10TheTroublewithStrategyItisunlikelythatapoorstrategyistheproblemGenerally,theproblemisimplementingstrategyEvenifstrategyiscommunicated,employeesmaynotknowwhattodo.11HowcantheBalancedScorecardhelp?12FourDistinctPerspectivesFinancialperspectiveCustomerperspectiveInternalperspectiveLearningandgrowthperspectiveStrategy13TranslatingaMissionintoDesiredOutcomesMissionCoreValuesVisionStrategyBalancedScorecardObjectivesStrategicInitiativesStrategicOutcomesMotivatedandPreparedWorkforceEffectiveProcessesDelightedCustomersSatisfiedShareholdersAdaptedfromKaplan,Norton14ForEachPerspectiveObjectives(Goals)MeasuresTargetsInitiatives15SimpleFormandRelationshipsSource:Kaplan,Norton16ObjectivesConcisestatementsthatarticulatewhattheorganizationhopestoaccomplishEachtiedtothecompany’sstrategy17FinancialPerspectiveOverallobjective:Tosucceedfinancially18CustomerPerspectiveOverallobjective:Toachieveourvisionofhowthecompanyshouldappeartocustomers19InternalPerspectiveOverallobjective:Toexcelathavingsuperiorbusinessprocessestosatisfyshareholdersandcustomers20LearningandGrowthPerspectiveOverallobjective:Tosustaintheabilitytochangeandimprove(Employeecapabilitiesareakeyingredienttothisobjective.)21MeasuresDescriptionsofhowsuccessinachievingobjectiveswillbemeasuredEachtiedtothecompany’sobjectives22CoreFinancialMeasuresROI/EVAProfitabilityRevenuegrowth/mixCostreduction23CoreCustomerMeasuresMarketshareCustomeracquisitionCustomerretentionCustomerprofitabilityCustomersatisfaction24InternalPerspectiveMeasuresProcessqualitymeasuresTimetoprocessanorderNumberofReturnsDefectratesYieldratiosLead-timesWaste,scrap,andrework25CoreLearningandGrowthMeasuresEmployeestrainedpermonthEmployeeretentionEmployeeproductivityDevelopmentandresearchmeasuresNumberoftrainingprograms26TargetsLevelofperformanceorrateofimprovementdesiredforeachmeasureEachtiedtooneofthecompany’smeasures27InitiativesShort-termprogramsandactionsthatwillhelpachievetheestablishedtargetsEachtiedtocompanyobjectivesandmeasures28ExamplesofInitiativesNewmaintenanceprogramUpgradeselectedequipmentEstablishperformancebenchmarksNewtrainingprogramEstablishfrequentpurchaseprogram29Next:AnexampletohelpstudentsunderstandhowtheBalancedScorecardworks30ABalancedScorecardExampleLargecamerastore25,000squarefeet$10+millioninsalesProfitsunacceptablylowIndustrychangingduetotechnology31BasicBusinessStrategyFinancialWewillensurethatweuseourresourcesandpeopletomaintainfinancialsuccess.CustomerWewillmeetorexceedourcustomers’currentandfutureexpectationsandrequirementswithhighqualityproducts,reasonablepricesandsuperiorservice.InternalWewillprovidehighqualityon-timeimagingproductsandservicesandprovideanefficientandeffectivemeanstodelivertheminahighqualityfashion.LearningandGrowthWewillattractandretainhighcaliberpeopleandpromoteanenvironmentthatdevelopstheirinterpersonal,businessandtechnicalskillsandknowledge.Wewillstrivetodevelopandmaintainthebestsourcingforourproducts.Wewillstrivetobeawareandonthecuttingedgeofimagingandbusinesstechnology.32Achievethestrategy?Howdowegetthere?WithamapAstrategymap33StrategyMap–ObjectivesFinancialSuccessCustomersimpressedwithqualityproductsandservicesLeadingedgeproductioncapabilitiesTrainedworkforceAttractnewcustomersRetaincustomersOn-timeproductsandservicesWellfunctioningfacilitiesOncuttingedgeoftechnologyBestproductsourcingFinancialCustomerInternalLearningandGrowth34StrategyMap–MeasuresandTargetsOperatingincomeIncreasegrossmarginAmountofoperatingexpensesNumberofnewcustomersNo.ofreturningnewcustomersNumberofcustomercompla