最新平衡计分卡培训PPT课件.ppt

平衡计分卡培训平衡计分卡培训2 2What is Business Success?Solid financial performance?Solid financial performance?3 34 45 56 67 78 89 9Basic Business StrategyFinancialFinancialWe will ensure that we use our resources and people to maintain financial success.We will ensure that we use our resources and people to maintain financial success.CustomerCustomerWe will meet or exceed our customers current and future expectations and We will meet or exceed our customers current and future expectations and requirements with high quality products,reasonable prices and superior service.requirements with high quality products,reasonable prices and superior service.InternalInternalWe will provide high quality on-time imaging products and services and provide an We will provide high quality on-time imaging products and services and provide an efficient and effective means to deliver them in a high quality fashion.efficient and effective means to deliver them in a high quality fashion.Learning and GrowthLearning and GrowthWe will attract and retain high caliber people and promote an environment We will attract and retain high caliber people and promote an environment that develops their interpersonal,business and technical skills and knowledge.that develops their interpersonal,business and technical skills and knowledge.We will strive to develop and maintain the best sourcing for our products.We will strive to develop and maintain the best sourcing for our products.We will strive to be aware and on the cutting edge of imaging and business technology.We will strive to be aware and on the cutting edge of imaging and business technology.1010The Trouble with StrategyIt is unlikely that a poor It is unlikely that a poor strategy is the problemstrategy is the problemGenerally,the problem is Generally,the problem is implementing strategyimplementing strategyEven if strategy is Even if strategy is communicated,employees communicated,employees may not know what to do.may not know what to do.1111How can the Balanced Scorecard help?1212Four Distinct PerspectivesFinancialFinancialperspectiveperspectiveCustomerCustomerperspectiveperspectiveInternalInternalperspectiveperspectiveLearning andLearning andgrowth perspectivegrowth perspectiveStrategy1313Translating a Mission into Desired OutcomesMissionMissionCore ValuesCore ValuesVisionVisionStrategyStrategyBalanced ScorecardBalanced ScorecardObjectivesObjectivesStrategic InitiativesStrategic InitiativesStrategic OutcomesStrategic OutcomesMotivated and PreparedMotivated and Prepared WorkforceWorkforceEffective Effective Processes Processes DelightedDelightedCustomersCustomersSatisfiedSatisfiedShareholdersShareholdersAdapted fromAdapted fromKaplan,Kaplan,NortonNorton1414For Each PerspectiveObjectives(Goals)Objectives(Goals)MeasuresMeasuresTargetsTargetsInitiativesInitiatives1515Simple Form and RelationshipsSource:Source:Kaplan,Kaplan,NortonNorton1616ObjectivesConcise statements that articulate Concise statements that articulate what the organization what the organization hopes to accomplishhopes to accomplishEach tied to the companys Each tied to the companys strategystrategy1717Financial PerspectiveOverall objective:Overall objective:To succeed financiallyTo succeed financially1818Customer PerspectiveOverall objective:Overall objective:To achieve our vision of howTo achieve our vision of howthe company shouldthe company shouldappear to customersappear to customers1919Internal PerspectiveOverall objective:Overall objective:To excel at having superior businessTo excel at having superior businessprocesses to satisfyprocesses to satisfyshareholders and customersshareholders and customers2020Learning and GrowthPerspectiveOverall objective:Overall objective:To sustain the ability to change and improveTo sustain the ability to change and improve(Employee capabilities are a key(Employee capabilities are a keyingredient to this objective.)ingredient to this objective.)2121MeasuresDescriptions of how success in Descriptions of how success in achieving objectives will achieving objectives will be measuredbe measuredEach tied to the companys Each tied to the companys objectivesobjectives2222Core Financial MeasuresROI/EVAROI/EVAProfitabilityProfitabilityRevenue growth/mixRevenue growth/mixCost reductionCost reduction2323Core Customer MeasuresMarket shareMarket shareCustomer acquisitionCustomer acquisitionCustomer retentionCustomer retentionCustomer profitabilityCustomer profitabilityCustomer satisfactionCustomer satisfaction2424Internal Perspective MeasuresProcess quality measuresProcess quality measuresTime to process an orderTime to process an orderNumber of ReturnsNumber of ReturnsDefect ratesDefect ratesYield ratiosYield ratiosLead-timesLead-timesWaste,scrap,and reworkWaste,scrap,and rework2525Core Learning and Growth MeasuresEmployees trained per month Employees trained per month Employee retentionEmployee retentionEmployee productivityEmployee productivityDevelopment and research measuresDevelopment and research measuresNumber of training programsNumber of training programs2626TargetsLevel of performance or rate Level of performance or rate of improvement desired of improvement desired for each measurefor each measureEach tied to one of the companys Each tied to one of the companys measuresmeasures2727InitiativesShort-term programs and actionsShort-term programs and actions that will help achieve the that will help achieve the established targetsestablished targetsEach tied to company Each tied to company objectives and measuresobjectives and measures2828Examples of InitiativesNew maintenance programNew maintenance programUpgrade selected equipmentUpgrade selected equipmentEstablish performance benchmarksEstablish performance benchmarksNew training programNew training programEstablish frequent purchase programEstablish frequent purchase program2929Next:An example to help students understand howthe Balanced Scorecard works3030A Balanced ScorecardExampleLarge camera storeLarge camera store25,000 25,000 square feetsquare feet$10+$10+million in salesmillion in salesProfits unacceptably lowProfits unacceptably lowIndustry changing due to technologyIndustry changing due to technology3131Basic Business StrategyFinancialFinancialWe will ensure that we use our resources and people to maintain financial success.We will ensure that we use our resources and people to maintain financial success.CustomerCustomerWe will meet or exceed our customers current and future expectations and We will meet or exceed our customers current and future expectations and requirements with high quality products,reasonable prices and superior service.requirements with high quality products,reasonable prices and superior service.InternalInternalWe will provide high quality on-time imaging products and services and provide an We will provide high quality on-time imaging products and services and provide an efficient and effective means to deliver them in a high quality fashion.efficient and effective means to deliver them in a high quality fashion.Learning and GrowthLearning and GrowthWe will attract and retain high caliber people and promote an environment We will attract and retain high caliber people and promote an environment that develops their interpersonal,business and technical skills and knowledge.that develops their interpersonal,business and technical skills and knowledge.We will strive to develop and maintain the best sourcing for our products.We will strive to develop and maintain the best sourcing for our products.We will strive to be aware and on the cutting edge of imaging and business technology.We will strive to be aware and on the cutting edge of imaging and business technology.3232Achieve the strategy?How do we get there?With a mapWith a mapA strategy mapA strategy map3333Strategy Map ObjectivesFinancial SuccessFinancial SuccessCustomers impressed Customers impressed with quality productswith quality products and services and servicesLeading edge Leading edge production capabilitiesproduction capabilities Trained Trained workforceworkforceAttract new customersAttract new customersRetain customersRetain customersOn-time products and servicesOn-time products and servicesWell functioning Well functioning facilitiesfacilitiesOn cutting edge On cutting edge of technologyof technologyBest product sourcingBest product sourcingFinancialFinancialCustomerCustomerInternalInternalLearningLearningand Growthand Growth3434Strategy Map Measures and TargetsOperating incomeOperating incomeIncrease gross marginIncrease gross marginAmount of operating expensesAmount of operating expensesNumber of new customersNumber of new customersNo.of returning new customersNo.of returning new customersNumber of customer complaintsNumber of customer complaintsNumber of items per invoiceNumber of items per invoiceNumber of rejected printsNumber of rejected printsPercent of late ordersPercent of late ordersNew products and servicesNew products and services Amount of employee trainingAmount of employee trainingAmount of technology trainingAmount of technology trainingSales from new product sourcingSales from new product sourcingTBDTBDIncrease by 20%Increase by 20%ZeroZeroIncrease by 30%Increase by 30%1%1%0%0%10%10%IncreaseIncrease1 1 Session per monthSession per month1 Session per month1 Session per monthIncrease by 30%Increase by 30%FinancialFinancialCustomerCustomerInternalInternalLearningLearningand Growthand Growth$100,000$100,000Increase by 5%Increase by 5%MaintainMaintain MeasuresMeasuresTargetsTargets3535Strategy Map InitiativesNew Price Comparison ReportNew Price Comparison ReportMonthly sales promotionsMonthly sales promotionsNew Frequent Customer Sales ProgramNew Frequent Customer Sales ProgramEmployee sales and product training programEmployee sales and product training programOperator and lab training programOperator and lab training programDaily services backlog reportDaily services backlog reportNew products and services programNew products and services program Employee training programEmployee training programTechnology training programTechnology training programThree purchasing tripsThree purchasing tripsFinancialFinancialCustomerCustomerInternalInternalLearningLearningand Growthand Growth3636MissionMissionCore ValuesCore ValuesVisionVisionStrategyStrategyBalanced ScorecardBalanced ScorecardObjectivesObjectivesStrategic InitiativesStrategic InitiativesStrategic OutcomesStrategic OutcomesMotivated and PreparedMotivated and Prepared WorkforceWorkforceEffective Effective Processes Processes DelightedDelightedCustomersCustomersSatisfiedSatisfiedShareholdersShareholdersAdapted fromAdapted fromKaplan,Kaplan,NortonNortonTargetsTargetsMeasuresMeasures3737Employee RewardsOperating income Operating income Returning new customersReturning new customersCustomer complaintsCustomer complaintsNumber of items per invoiceNumber of items per invoiceRejected printsRejected printsLate ordersLate ordersNew products and servicesNew products and services Employee trainingEmployee trainingTechnology trainingTechnology trainingSales from new product sourcingSales from new product sourcingIncrease by 20%Increase by 20%ZeroZeroIncrease by 30%Increase by 30%1%1%0%0%10%10%IncreaseIncrease1 1 per monthper month1 per month1 per monthIncrease 30%Increase 30%FinancialFinancialCustomerCustomerInternalInternalLearningLearningand Growthand Growth$100,000$100,00020%20%of of net incomenet income3838Employee Rewards$25,000 Equally to Five Managers Sales Price Comparison ReportSales Price Comparison ReportMonthly sales promotionsMonthly sales promotionsFrequent Customer Sales ProgramFrequent Customer Sales ProgramReturning new customersReturning new customersCustomer complaintsCustomer complaintsNumber of items per invoiceNumber of items per invoiceRejected printsRejected printsLate ordersLate ordersNew products and servicesNew products and services Employee trainingEmployee trainingTechnology trainingTechnology trainingSales new prod.sourcingSales new prod.sourcingThree purchasing tripsThree purchasing trips1 1 per monthper monthFunctioningFunctioningIncrease by 20%Increase by 20%ZeroZeroIncrease by 30%Increase by 30%1%1%0%0%10%10%IncreaseIncrease1 1 per monthper month1 per month1 per monthIncrease 30%Increase 30%3 3FinancialFinancialCustomerCustomerInternalInternalLearningLearningand Growthand GrowthMonthlyMonthly10%10%10%10%05%05%05%05%10%10%10%10%00%00%10%10%05%05%10%10%10%10%05%05%10%10%Measure or InitiativeMeasure or InitiativeTargetTargetWeightWeight3939Employee Rewards$25,000 Equally to Five Managers Sales Price Comparison ReportSales Price Comparison ReportMonthly sales promotionsMonthly sales promotionsFrequent customer sales programFrequent customer sales programReturning new customersReturning new customersCustomer complaintsCustomer complaintsNumber of items per invoiceNumber of items per invoiceRejected printsRejected printsLate ordersLate ordersNew products and servicesNew products and services Employee trainingEmployee trainingTechnology trainingTechnology trainingSales new prod.sourcingSales new prod.sourcingThree purchasing tripsThree purchasing trips$2,500$2,5000 00 02,5002,5002,5002,500$0$02,5002,5000 0$2,500$2,5002,5002,5000 02,5002,500FinancialFinancialCustomerCustomerInternalInternalLearningLearningand Growthand Growth$0$0NoNoYesYesNoNoNoNoYesYes Yes YesYesYesYesYesNoNoYesYesYesYesNoNoYesYesMeasure or InitiativeMeasure or InitiativeBonus AmountBonus AmountGreen?Green?10%10%10%10%05%05%05%05%10%10%10%10%00%00%10%10%5%5%10%10%10%10%05%05%10%10%WeightWeightTotalTotalNumber of managersNumber of managersAmount per managerAmount per manager$17,500$17,500 5 5$3,500$3,500TotalTotal4040Total Balanced Scorecard Employee Incentives(Assuming Net Income of$115,000)(Assuming Net Income of$115,000)Net incomeNet incomeBonus percentageBonus percentageTotal net income bonusTotal net income bonusNet income bonus per manager Net income bonus per manager Number of managersNumber of managersMeasures and initiatives bonus Measures and initiatives bonus Total bonus per manager Total bonus per manager Number of managersNumber of managersTotal bonuses Total bonuses$115,000$115,000 20 20%$23,000$23,000 5 5$4,600$4,600$3,500$3,500$8,100$8,100 5 5$40,500$40,500 4141Next:Moving Beyond the Companys Overall Scorecard4242Departmental and Personal ScorecardsEach department develops its ownEach department develops its ownscorecard based on thescorecard based on thecompanys overall panys overall scorecard.Each employee develops his or herEach employee develops his or herscorecard based on the companysscorecard based on the companysand departments scorecard.and departments scorecard.4343Departmental and Personal ScorecardsScorecards must be closely aligned withScorecards must be closely aligned withoverall company goals and objectives.overall company goals and objectives.Each objective must be aligned.Each objective must be aligned.Each measure must be aligned.Each measure must be aligned.4444Each Perspec