平衡计分卡指标汇总.xls

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1、精品资料网（http:/）25万份精华管理资料，2万多集管理视频讲座KPMG Consulting,ConfidentialExample BSC KPIs&Cascaded MeasuresSBSC PerspectiveKPIs and Cascaded MeasuresType1FinancialAsset Utilization RatesLag1FinancialAssets($)1FinancialAssets/employee($)1FinancialBudget Variance1FinancialBudget Variance:Cost versus Budget1Finan

2、cialBusiness MixLag1FinancialCash Flow1FinancialCash Flow per Share1FinancialCatastrophic LossesLag1FinancialChannel Mix%(High cost manual channels vs low cost electronic channels)Lag1FinancialCombined RatioLag1FinancialCommunity Involvement1FinancialCommunity Quality Statements(lists of examples on

3、 many fronts)1FinancialContribution to Overhead and Profit1FinancialCorporate Citizenship1FinancialCost1FinancialCost Ratios1FinancialCost Ratios:Administrative Cost per Customer,per Sale,per Transaction,per New Product,etc.Lag1FinancialCost Ratios:Administrative Spending as%of SalesLag1FinancialCos

4、t Ratios:per gallon,per pound,per transaction,per claim paid,per premium processedLag1FinancialCost Reduction RatesLag1FinancialCost versus CompetitorsLag1FinancialCross SellingLag1FinancialDays Cost of Sales in InventoryLag1FinancialDeposit Service Cost(Change)Lag1FinancialDeposit Service Cost(per$

5、of Deposits)Lag1FinancialEarnings Growth1FinancialEarnings per Share1FinancialEnvironmental Concern:#of Pollution Emissions Violations1FinancialEnvironmental Index:(key emissions levels,amount of hazardous waste hauled off,recycling rates)1FinancialEnvironmental Results1FinancialEnvironmental:%Chemi

6、cal in the Air1FinancialGross Margin1FinancialGross Profit(vs potential)Lag1FinancialGross Sales(vs competition)LagFinancial KPIsPage 29d4b35ca7181e9ed7e699c99bed4b263.xlsKPMG Consulting,Confidential1FinancialIndirect Expenses(%of sales)Lag1FinancialInvestment(%of sales)Lag1FinancialInvestments in I

7、T($)1FinancialLost business revenues compared to market average(%)1FinancialMargin GrowthLag1FinancialMarket Share for targeted regions,markets,customersLag1FinancialMarket Share of targeted customers and accountsLag1FinancialMarket Value($)1FinancialNet Income After Tax1FinancialOperating Income:Ne

8、t Operating Income1FinancialPaybackLag1FinancialPercentage Unprofitable CustomersLag1FinancialPrice Recovery(ratio of the price of a product to the unit costs of the inputs for that product)1FinancialPrice to Earnings Ratio1FinancialProductivityLag1FinancialProfit before Tax1FinancialProfit has two

9、components-productivity and price recovery1FinancialProfit Level1FinancialProfit Margins1FinancialProfit:Net After Tax Profit1FinancialProfitability by product,service,customer(use as indicator of where prices might be changed)Lag1FinancialProfitability of Customers and Product LinesLag1FinancialPro

10、fitability:Value Added1FinancialProfits/Employee($)1FinancialProfits/Total Assets(%)1FinancialProfits resulting from new business operations($)1FinancialPublic Image1FinancialR&D(%of sales)Lag1FinancialResources shared with other business units(%)Lag1FinancialReturn on Assets(ROA)1FinancialReturn on

11、 Capital(ROC)1FinancialReturn on Capital Employed1FinancialReturn on Capital Employed(ROCE)by key asset categoriesLag1FinancialReturn on Equity(ROE)Lag1FinancialReturn on Investment(ROI)Lag1FinancialReturn on Net Asset Value(%)Example BSC KPIs&Cascaded MeasuresSBSC PerspectiveKPIs and Cascaded Measu

12、resTypeFinancial KPIsPage 39d4b35ca7181e9ed7e699c99bed4b263.xlsKPMG Consulting,Confidential1FinancialReturn on Net Assets resulting from new business operations($)1FinancialReturn on Sales(ROS)1FinancialRevenue1FinancialRevenue/Total Assets(%)1FinancialRevenue from New Applications(%)Lag1FinancialRe

13、venue from New Customers/Total Revenues(%)1FinancialRevenue from New Customers,Products,Services(%)Lag1FinancialRevenue GrowthLag1FinancialRevenue MixLead1FinancialRevenue Mix(%Value Added Services)Lead1FinancialRevenue per Employee($)Lag1FinancialRevenue resulting from new business operations($)1Fi

14、nancialSales GrowthLag1FinancialSales Growth rate by segmentLag1FinancialSales Growth rates for targeted segments:regions,markets,customersLag1FinancialSimple price index:net revenue per ton,price per call,price per unitLag1FinancialThroughputLag1FinancialUnit Costs(per unit output or transaction)La

15、g1FinancialUnprofitable Products,Customers(use as indicator of where prices might be changed)(%)Lag1FinancialValue Added/Employee($)1FinancialValue Added/IT Employees($)1FinancialWorking Capital Ratios(cash to cash cycle)LagExample BSC KPIs&Cascaded MeasuresSBSC PerspectiveKPIs and Cascaded Measures

16、TypeFinancial KPIsPage 49d4b35ca7181e9ed7e699c99bed4b263.xlsKPMG Consulting,ConfidentialExample BSC KPIs&Cascaded MeasuresSBSC PerspectiveKPIs and Cascaded MeasuresType2CustomerAcquisition/Retention(and vs plan)Lag2CustomerAcquisition/Retention by segment(and vs plan)Lag2CustomerAgency performance(a

17、nd vs plan)Lead2CustomerAnnual sales/customer($)2CustomerAssociated costs to acquire and use the product or service-ordering,receiving,inspecting,storing,handling,expediting,rescheduling,rework and paying forLead2CustomerAvailabilityLag2CustomerAverage customer size($)2CustomerAverage duration of cu

18、stomer relationship(#)2CustomerAverage time from customer contact to sales response(#)2CustomerAwards(#)2CustomerBrand ImageLag2CustomerCertifications(#)2CustomerChangeover Time2CustomerClaims2CustomerCompare to CompetitorsLead2CustomerComplaints2CustomerContacts with targeted sponsors(#)Lag2Custome

19、rConversion rate-#actual new customers divided by number of prospective inquiriesLag2CustomerCustomer acquisition(#or%)Lag2CustomerCustomer acquisition(for customers where had established value adding relationships)Lag2CustomerCustomer Expenditures2CustomerCustomer Loyalty-Percentage growth of sales

20、 with existing customersLag2CustomerCustomer Mix2CustomerCustomer profitability(reflecting customer unique expenses)Lag2CustomerCustomer rating(%)2CustomerCustomer relationship-customer experience(feeling)Lead2CustomerCustomer Retention(#or%)Lag2CustomerCustomer Retention(for customers where had est

21、ablished value adding relationships)Lag2CustomerCustomer Satisfaction2CustomerCustomer Satisfaction-(along criteria per value proposition)mail surveys,telephone interviews,personal interviewsLag2CustomerCustomer Satisfaction-(for customers where had established value adding relationships)Lag2Custome

22、rCustomer Satisfaction-Customer Awarded Awards to Company2CustomerCustomer Satisfaction-Customer Awarded Certifications to Company2CustomerCustomer Satisfaction-Product DeliveryCustomer KPIsPage 59d4b35ca7181e9ed7e699c99bed4b263.xlsKPMG Consulting,Confidential2CustomerCustomer Satisfaction-Product D

23、esign2CustomerCustomer Satisfaction-Product Field Performance2CustomerCustomer Satisfaction-Product Functionality2CustomerCustomer Satisfaction-Product Future Intentions2CustomerCustomer Satisfaction-Product Life2CustomerCustomer Satisfaction-Product Maintainability2CustomerCustomer Satisfaction-Pro

24、duct Price2CustomerCustomer Satisfaction-Product Service Levels2CustomerCustomer Satisfaction-Product Storability2CustomerCustomer Satisfaction-Trust and Integrity2CustomerCustomer Satisfaction Survey Index2CustomerCustomer SurveyLag2CustomerCustomer visits to the company(#)2CustomerCustomers/employ

25、ee(#)2CustomerCustomers Lost(#)2CustomerDays visiting customers(#)2CustomerDealer Profit(vs Potential)Lag2CustomerDealer SurveyLag2CustomerDepth of RelationshipLead2CustomerEquipment Uptime%Lead2CustomerFashion and DesignLag2CustomerField sales management(#)2CustomerField salespeople(#)2CustomerFiel

26、d service requestsLead2CustomerGeographic Mix2CustomerImage and reputationLead2CustomerInactive Accounts2CustomerIncidence of defects(ppm)Lead2CustomerInternational Outlook2CustomerInternational Outlook-#of non-US Citizens among supervisory ranks2CustomerIT investment/sales person($)2CustomerIT inve

27、stment/service&support employee($)2CustomerMarket Penetration(specific markets)2CustomerMarket Share(customers,sales dollars,volumes,share of customers wallet(account share)(#or%)Lag2CustomerMarket Share(for customers where had established value adding relationships)Lag2CustomerMarket Share in targe

28、ted segmentsLagExample BSC KPIs&Cascaded MeasuresSBSC PerspectiveKPIs and Cascaded MeasuresTypeCustomer KPIsPage 69d4b35ca7181e9ed7e699c99bed4b263.xlsKPMG Consulting,Confidential2CustomerMarket Surveys2CustomerMean time response to a service callLead2CustomerMystery Shopper RatingLag2CustomerNumber

29、of customer responses to solicitationsLag2CustomerNumber of Customers(#)2CustomerOn Time Delivery2CustomerOn Time Delivery(%based on customer expectation)Lead2CustomerOn Time Delivery(%based on customer expectation)Lead2CustomerPolicy holder Satisfaction SurveyLead2CustomerPrice2CustomerPrice Benefi

30、tLag2CustomerProduct and Service Mix2CustomerProduct Installation Ease2CustomerProduct Lines(Number of)2CustomerProduct Mix2CustomerProfit/Customer2CustomerQuality and FitLag2CustomerQuality Complaints(#)2CustomerRatio of new customer revenues per sales call or per dollar of solicitation expenseLag2

31、CustomerRenewals2CustomerReorder Rate2CustomerReputation2CustomerReturns by CustomersLead2CustomerRevenue from value added customer relationships(%)Lag2CustomerSales closed/sales contacts(%)Example BSC KPIs&Cascaded MeasuresSBSC PerspectiveKPIs and Cascaded MeasuresTypeCustomer KPIsPage 79d4b35ca718

32、1e9ed7e699c99bed4b263.xlsKPMG Consulting,Confidential2CustomerSales of new products developed over the last three years versus sales of all products2CustomerSales to a class of customer2CustomerSatisfaction Survey(Index 1 excel-5 bad)Lead2CustomerSatisfied Customer Index(%)2CustomerService expense/c

33、ustomer/contact($)2CustomerService expense/customer/year($)2CustomerShare of Customer2CustomerShare of SegmentLag2CustomerShare of SegmentLag2CustomerShopping ExperienceLag2CustomerSolicitation cost per new customer acquiredLag2CustomerSupport expense/customer($)2CustomerTarget Market Penetration2Cu

34、stomerWarranty claimsLeadExample BSC KPIs&Cascaded MeasuresSBSC PerspectiveKPIs and Cascaded MeasuresTypeCustomer KPIsPage 89d4b35ca7181e9ed7e699c99bed4b263.xlsKPMG Consulting,ConfidentialExample BSC KPIs&Cascaded MeasuresSBSC PerspectiveKPIs and Cascaded MeasuresType3ProcessAccounts Receivable Days

35、 Sales Outstanding3ProcessAccuracy3ProcessAdministrative expense/employee($)3ProcessAdministrative expense/gross premium(%)3ProcessAdministrative expense/total revenues(%)3ProcessAverage Accounts Payable Payment Amount3ProcessBillings3ProcessBrand recognition(from market research)Lag3ProcessBreak ev

36、en timeLag3ProcessBusiness development(vs plan)Lead3ProcessBusiness Mix(by segment)Lag3ProcessChange in IT inventory($)3ProcessChannel Transaction Mix:%transactions conducted through various channels(ATM,teller,computer mediated)Lag3ProcessClaims FrequencyLag3ProcessClaims Quality AuditLead3ProcessC

37、laims SeverityLag3ProcessConcurrent Design Teams3ProcessContracted out Work(%)3ProcessContracts filed without error(#)3ProcessCorporate performance/quality goal(%)3ProcessCorporate quality goal(#)3ProcessCostLag3ProcessCost for administrative error/management revenues(%)3ProcessCost of Poor Quality3

38、ProcessCost of processes(not responsibility centers)Lag3ProcessCost of production planning&controlLag3ProcessCost of purchasingLag3ProcessCost or order fulfillmentLag3ProcessCost per average sales call3ProcessCost per Invoice3ProcessCost per outcome desired by a customer3ProcessCost/Unit3ProcessCrea

39、tivity:#Awards received3ProcessCreativity:#Design Changes Made3ProcessCreativity:#Design VariationsProcess KPIsPage 99d4b35ca7181e9ed7e699c99bed4b263.xlsKPMG Consulting,Confidential3ProcessCreativity:#Ideas Generated3ProcessCreativity:#Original Designs3ProcessCross Sell Ratio(avg.#products sold to h

40、sld)Lag3ProcessCustomer feedback-score of customers satisfaction w/their shopping experienceLag3ProcessCustomer Reject Rate on Finished Products(ppm)3ProcessCustomer time/employee attendance(%)3ProcessCycle Time3ProcessCycle Time3ProcessCycle Time:Time in DevelopmentLag3ProcessCycle Time:Claims Proc

41、essing Cycle Time3ProcessDealer acceptance rate of new programsLag3ProcessDealer Quality Index(7 dimensions:financial mgmt,service bays,personnel mgmt,car wash operation,convenience stores,gasoline purchasing,better buying experience)Lag3ProcessDefect rates(ppm)Lag3ProcessDefects3ProcessDelivery3Pro

42、cessDesign Reviews3ProcessDiscontinued IT inventory/IT inventory(%)3ProcessDiscounts and Concessions(planned and unplanned)3ProcessDowntime3ProcessEfficiency of post sales service processes-cost of resources usedLag3ProcessEmergency Workorders3ProcessEnergy Use Alternatives(#)3ProcessEquipment Mix3P

43、rocessEquipment Utilization3ProcessError Rate,Sigmas3ProcessErrors3ProcessExpense RatioLag3ProcessFirst Pass Yield-%customer requests handled with a single service call rather than multiple callsLag3ProcessFirst Pass Yield3ProcessFirst Pass Yield-Finished Product3ProcessFirst Pass Yield-Major Compon

44、ent3ProcessFirst Pass Yields(%requiring no rework)Lag3ProcessFirst to market:#of key items in which Kenyon was 1st or 2nd to marketLag3ProcessFreight Costs3ProcessFunction points/employee month(#)Example BSC KPIs&Cascaded MeasuresSBSC PerspectiveKPIs and Cascaded MeasuresTypeProcess KPIsPage 109d4b3

45、5ca7181e9ed7e699c99bed4b263.xlsKPMG Consulting,Confidential3ProcessGenerous terms under which customers can exchange and return merchandiseLag3ProcessHard Book Closes per Year in Excess of Regulatory/Required Closes3ProcessHeadcount MovementLead3ProcessHours spent with customersLead3ProcessHours spe

46、nt with customers(%)Lead3ProcessInnovation3ProcessInspections3ProcessInterest Paid3ProcessInternal Failure Rate3ProcessInternal index of customer dissatisfiersLead3ProcessInventory3ProcessInventory-WIP Turns(Annual)3ProcessInventory Turnover(Annual Sales/Current Inventory)3ProcessInventory Turnover:

47、inventory turns on the selected key items(to balance preceding measure)Lag3ProcessInventory Turns(Annual)3ProcessInventory:Finished Goods Inventory3ProcessInventory:Obsolete3ProcessInventory:Raw Materials Inventory3ProcessInventory:Total Inventory3ProcessInventory:Work-in-Process Inventory3ProcessIn

48、vestment in new product/service developmentLag3ProcessInvestment Profiles3ProcessIT capacity(CPU&DASD)#3ProcessIT capacity/employee(#)3ProcessIT expense/administrative expense(%)3ProcessIT expense/employee($)3ProcessIT performance/employee(#)3ProcessKey dealer retentionLag3ProcessLabor Productivity3

49、ProcessLabor Productivity(output per hour)3ProcessLaptops/employee(#)3ProcessLoss Prevention3ProcessLoss RatioLag3ProcessMachine Availability Rate(Average)3ProcessMachine Maintenance Time3ProcessMachine UptimeExample BSC KPIs&Cascaded MeasuresSBSC PerspectiveKPIs and Cascaded MeasuresTypeProcess KPI

50、sPage 119d4b35ca7181e9ed7e699c99bed4b263.xlsKPMG Consulting,Confidential3ProcessMaintenance done by Operators3ProcessMaintenance Ratio(own and contracted labor,supplies and tools,shop floor space and equipment)3ProcessMaintenance:Preventive3ProcessMaintenance:Reactive3ProcessManaged spending Movemen