平衡计分卡指标.xls

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1、Balanced Scorecard ProjectForwardTemplates MenuTemplates are commonly used as a tool to assist in building the Balanced Scorecard.For example,we can use a template to construct the Strategic Map for each Strategic Theme.This Excel Workbook contains several templates to help you develop a BalancedSco

2、recard.The templates are clean,simple spreadsheets that you can modify easily.Additionally,the templates are arranged in sequence according to the flow of thedevelopment process.Templates 1 through 14 are used to help design the Balanced Scorecard while templates 15 through 18 are for information pu

3、rposes only.TemplateTitlePurpose1Process Inputs ChecklistBasic checklist of strategic information you need to collect2Development TimelineTimeline for Six Step Development Process3Team Formation ChecklistBasic checklist to follow in forming three team approach4Core Team ChecklistCritical issues that

4、 Core Team must complete5Establish GoalsBasic template for listing your strategic goals6Themes ChecklistChecklist to test that you have a good set of strategic themes7Strategic MapFour layer map for plotting and connecting strategic objectives8Measurement DefinitionTemplate for defining and testing

5、each measurement9Measurement SummaryCompile attributes for each measurement in the Scorecard10Lag Lead ComparisonCompare outcome measures vs.driver measures11Target ChecklistQuick checklist for determining targets12Program AttributesCompile selected attributes for programs13Program Selection GridGri

6、d for evaluating programs against strategic objectives14O-M-T-P SummarySummary of Objectives/Measurements/Targets/Programs*15Control vs.StrategicSummarize Control vs.Strategic Management Process16Generic ModelBasic generic model for building objectives and measurements17Measurement BasicsSummary of

7、measurement types and examples18Implementation Plan ExampleRoll out plan for organizational wide implementation of scorecard*this is the final balanced scorecardPrepared by:Matt H.Evans,CPA,CMA,CFMDate Prepared:April 21,2001Not subject to copyright,feel free to modify or change these worksheets.Bala

8、nced Scorecard ProjectProcess Inputs ChecklistBefore starting the process of building a Balanced Scorecard,you need to collect and gather strategicinformation which will help serve as inputs into the first few steps of building the Scorecard.Prepare aCheck List of strategic information sources.This

9、list can be used to help you get started.Company Related Information Sources:Current Strategic Plan(s)Current Financial Plan(s)Current Marketing Plan(s)Current Operating Plan(s)Annual ReportsQuality Improvement ProgramsCustomer AnalysisInterviews with Executive ManagementOther Planning Documents:_Ot

10、her Planning Documents:_Other Planning Documents:_Other Planning Documents:_Industry Related Information Sources:Competitive AnalysisIndustry Trend AnalysisTechnology Trend AnalysisMarketing Trend AnalysisOther Industry Analysis:_Other Industry Analysis:_Other Industry Analysis:_Other Industry Analy

11、sis:_Balanced Scorecard ProjectDevelopment TimelineDevelopment Steps /Week=123456789101112Step 1:Establish Strategic GoalsStep 2:Identify 3 to 5 Strategic ThemesStep 3:Build a Strategic Map Step 4:Define your Metrics&Targets Step 5:Identify your ProgramsStep 6:Create an Implementation PlanComments:T

12、he six step development process will take at least 12 weeks.Once completed,the next step is to cascade out the Balanced Scorecard to other parts of the organization basedon the Implementation Plan.Three different types of teams are used within the process:Leadership Team:Understands and articulates

13、strategy,strongly supports the Scorecard.Core Team:Most important team since here is where most of the hard work takes place-Collect and apply data,build maps,document the process,etc.Measurement Team:Lower level personnel who have detail understandings about measurement.Balanced Scorecard ProjectTe

14、am Formation ChecklistThe following checklist can be used as a guide to forming the three types of teams that will drive thedevelopment of the Balanced Scorecard.Selecting the right people is extremely important to making surethat the development process runs smoothly.Leadership Team(Upper level man

15、agement):Team member is a strategic thinker and understands the overall business.Team member is a major supporter of the Balanced Scorecard(visible to everyone).Team member is very supportive of others involved in the process(takes ownership).Team member is effective at communicating strategy to oth

16、ers.Team member is well qualified to make decisions regarding themes,objectives,etc.Core Team(Middle level management):Team member has a good overall understanding of the business.Team member has good skills at interviewing and extracting big picture informationTeam member has high creditability and

17、 respect with other Managers.Team member can sell the Balanced Scorecard to other functional areas.Team member works well with upper level management.Team member has good skills at documenting and presenting strategic results.Measurement Team(Lower level personnel):Team member has a very detail unde

18、rstanding of the functional area.Team member can gather and analyze detail data for clear communication to others.Team member can comprehend strategic issues and connect the issue to his/her job.Team member works well with middle level management.Balanced Scorecard ProjectCore Team ChecklistThe Core

19、 Team is critical to the success of the Balanced Scorecard.The Core Team will need to executeon certain critical steps.These steps include the following:Gain a solid understanding of the development process behind the Balanced Scorecard.Collect strategic information and do preliminary research to ga

20、in a strategic view of the business.Conduct one on one interviews with members in the Leadership Team*Consolidate strategic information into Strategic Goals and Themes.Confirm results with Leadership Team.Identify strategic objectives and develop maps for each themeMeet with full Leadership Team to

21、approve strategic maps.*try to understand ahead of time how members in the Leadership Team make decisions.Critical questions to ask include:What are the financial strategic objectives?What are the objectives behindserving customers?What processes are important to meeting financial and customer objec

22、tives?Overview:The Core Team is the primary team for building the Balanced Scorecard.The Core Team will becollecting and gathering information from a series of interviews with the Leadership Team.Core Team members will also refer back to strategic information sources as listed in Template#1.Once the

23、 Core Team has an understanding of strategic issues,they will document the components of the Balanced Scorecard:Strategic Goals,Strategic Objectives,Maps,etc.One of the biggest challenges for the Core Team is to finalize a Strategic Map for eachStrategic Theme and obtain approval from the Leadership

24、 Team.Balanced Scorecard ProjectEstablish Strategic GoalsCriteria MenuCriteria for Defining GoalsDefine GoalsMarketplaceIndustry TrendsTechnologyCompetitionPast Performance_EXAMPLE-Past PerformanceWe will increase revenues by 40%over the next three yearsInstructions:The first development step for a

25、Balanced Scorecard begins with a set of strategic goals.Goalsneed to be expressed in concrete terms for establishing an end-result or destination.Goals willserve as our anchor for driving much of the remaining process in building our scorecard.Goals tend to validate the mission and vision of the org

26、anization.You can refer to past performance within the organization to establish a goal or look at where the industry is moving.Competitivebenchmarking is also useful in establishing overall organizational goals.Dont forget to involve the right people in setting your goals-people with vision and bro

27、ad viewpoints who understand the business.Goals need to be agreed upon and clearlycommunicated within the organization before moving forward with our next step in developingthe Balanced Scorecard.Balanced Scorecard ProjectStrategic Themes ChecklistOnce you have completed your strategic themes,see if

28、 they can pass the following checklist:There are no more than five strategic themes.Strategic themes are realistic and achievable within the organizationThemes support and connect with strategic goals.Themes convey a positive impact upon the organization.Themes place focus and direction on what is i

29、mportant.Each theme is distinct and different.Themes are strategic in scope and not tactical day to day.Themes are consistent with the mission and vision of the organization.Themes have an impact on the financial objectives of the organization.TIPS:1Refer back to the strategic information you collec

30、ted per Template#1.This shouldhelp you develop a set of strategic themes.If these sources fail to clearly define your strategic themes,then interview upper level managers to determine the strategic themes.2Start by looking at internal perspectives within the organization-some common themes should em

31、erge,such as innovation in product development.3Themes can embrace several strategic objectives and cover all four perspectives with the Balanced Scorecard(Financial/Customer/Internal Processes/Learning&Growth).4Themes may run somewhat contrary to one another;such as reduce the numberof new programs

32、 vs.increase revenue growth.If this occurs,make sure everyonehas a clear understanding of what the organization is trying to accomplish.Date:_Balanced Scorecard ProjectQualityInsert a customer objective in this boxInsert a customer objective in this boxServicePricingTimeImageRelations Internal Proce

33、sses-ProductionInsert an internal objective in this boxInsert an internal objective in this boxDeliveryMarketingOperationsQuality ControlService DeptInsert an internal objective in this boxR&D Learning-EmployeeInsert a learning objective in this boxInsert a learning objective in this boxHR CapitalKn

34、owledgeTechnologyBest PracticesIntangiblesInstructions:Place each strategic objective within this template,draw lines to connectthe objectives within this map.You should have a strategic map for eachof your strategic themes.Make sure you have upper level managementbuy-in on each strategic map before

35、 moving forward.Its a good idea toconfer with each executive one on one with the strategic maps BEFOREyou have your formal Leadership Team meeting.This will go a long way inmaking the Team Meeting run smoothly.Approval of Strategic Maps is oneof the most difficult turning points in the entire proces

36、s of building aBalanced Scorecard.Dont forget to limit your objectives to no more than 25since we want to limit our scorecard measurements to no more than 25.ForwardInsert a financial objective in this boxInsert a financial objective in this boxInsert a customer objective in this boxInsert a custome

37、r objective in this boxInsert an internal objective in this boxInsert an internal objective in this boxInsert an internal objective in this boxInsert an internal objective in this boxInsert an internal objective in this boxInsert a learning objective in this boxInsert a learning objective in this bo

38、xInsert a financial objective in this boxInsert a customer objective in this boxInsert an internal objective in this boxInsert a learning objective in this boxPlace each strategic objective within this template,draw lines to connectthe objectives within this map.You should have a strategic map for e

39、achof your strategic themes.Make sure you have upper level managementbuy-in on each strategic map before moving forward.Its a good idea toconfer with each executive one on one with the strategic maps BEFOREyou have your formal Leadership Team meeting.This will go a long way inmaking the Team Meeting

40、 run smoothly.Approval of Strategic Maps is oneBalanced Scorecard.Dont forget to limit your objectives to no more than 25since we want to limit our scorecard measurements to no more than 25.Insert a financial objective in this boxInsert a customer objective in this boxInsert a customer objective in

41、this boxInsert an internal objective in this boxInsert an internal objective in this boxInsert an internal objective in this boxInsert an internal objective in this boxInsert a learning objective in this boxInsert a customer objective in this boxInsert an internal objective in this boxReturn HomeFin

42、ancialInsert an internal objective in this boxCustomerInternal ProcessesLearning&GrowthFinancialReturn HomeFinancialCustomerInternal ProcessesGrow the Business:Learning&GrowthForm newpartnershipsDevelop newservicesResearch&DevelopmentMarket/CustomerDriven SkillsExample of a Strategic MapMaximize ret

43、urn onAssetsFinancialCustomer Service:Optimize Core Business:ProfitableGrowthLeverageAssetsControl OperatingCostsInnovativeSolutionsStable/QualitySuppliersReliable ServiceCross Delivery ofServicesOptimal AssetUtilizationSeamless customerprocessingActivity BasedCostingImproved AssetAllocationHigh Lev

44、els ofEmployee SatisfactionEffective Leadershipin ManagementCustomerInternal ProcessesGrow the Business:Learning&GrowthForm newpartnershipsDevelop newservicesResearch&DevelopmentMarket/CustomerDriven SkillsMaximize return onAssetsImproved AssetAllocationEffective Leadershipin ManagementBalanced Scor

45、ecard ProjectMeasurement DefinitionStep 1:Define a measurement for each strategic objective:Strategic Objective=Measurement to be used=Description of Measurement=Units of Measurement($,%,etc)Update Frequency=_ Monthly _ Quarterly _ Yearly _ OtherStep 2:Define the sources for the measurement:Internal

46、 documents/reportsExternal documents/reportsSpecial studiesProgramsDatabasesOther _Step 3:Define how the measurement is derived and reported:Calculation Required:_Assumptions in Calculation:_Availability of Data:Currently AvailableRequires some researchRequires extensive researchNot Available at thi

47、s timeAttributeUpdateFrequencyDegree ofReliabilitySets ObjectiveAbility toBenchmarkResponsibilityLocationDegree of FitDegree ofSupportBalanced Scorecard ProjectMeasurement SummarySummarize the attributes associated with eachmeasurement in the Balanced Scorecard FinancialF1F2F3F4 CustomerC1C2C3C4C5 I

48、nternalI1I2I3I4I5I6 L&GL1L2L3L4Balanced Scorecard ProjectMeasurement Lag/Lead ComparisonStrategic ObjectiveLag/Outcome MeasureLead/Driver MeasureFinancialMost of your financialmeasures are outcomesCustomerMost of your customermeasures are outcomesProcessesMix of outcomesand driversL&GMost of your Le

49、arning andGrowth measures will bedriversComments:A good balanced scorecard should consist of both outcome and driver type measurements.The two upper perspectives(Financial and Customer)will have mostly outcome typemeasurements.The lower two perspectives(Internal Processes and Learning&Growth)willinc

50、lude some driver type measurements.The Learning&Growth perspective may includeseveral driver type measurements.This worksheet categorizes your measurements andcompares the two types of measurementsLead/Driver Measureand driversMost of your Learning andGrowth measures will beA good balanced scorecard