BalancedScorecardBasicConcepts42447.pptx

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1、http:/ Scorecard:Basic Conceptshttp:/ arm of KPMG-Study in“Measuring Performance in the Organization of the Future”.BSC HistoryRelying mainly on financial performance measures was impeding the organizations ability to create future value.Most companies were improving existing processes but were not

2、identifying the ones that were truly strategic.http:/ is it?Management process to implement a business strategy.Translates a companys strategy into a coherent set of performance measures.Establishes cause and effect relationships between Key Performance Indicators.Balanced Scorecard:http:/ is it?IMa

3、nage into the future not in the pastBalanced Scorecard:Two underlyingfactors:http:/ is it?Manage into the future not in the pastBalanced Scorecard:The Financial perspective is critical but it only measures past performance.The BSC introduces additional perspectives,the drivers of future financial pe

4、rformance.http:/ a scorecard can help managers link todays actions with tomorrows goals=Link long-term strategic objectives with short-term actions http:/ organizational performance across four balanced perspectives:FinancialCustomerLearning andGrowthInternalProcessStrategic Perspectiveshttp:/ andGr

5、owthInternalProcessStrategic PerspectivesResults that the businessprovides to its shareholdersIdentifies Customer,market segments and value propositions to be delivered Infrastructure,people,systems and procedures.Key internal processes whichdrive the businessMeasures organizational performance acro

6、ss four balanced perspectives:http:/ is it?IManage into the future not in the pastBalanced Scorecard:II Implementing the strategy requires 4 stepsTwo underlyingfactors:http:/ CommunicatingandLinking BusinessPlanningFeedbackandLearning Clarifying the visionGaining concensusCommunicating and educating

7、Setting GoalsLinking rewards to performance measuresSetting TargetsAligning strategic initiativesAllocating resourcesEstablishing milestonesArticulating the shared visionSupplying strategic feedbackFacilitating strategy review and learningManaging Strategy:Four Processeshttp:/ measures.Monitor if th

8、e business remains in controlStrategic measures.Define a strategy designed for competitive excellence.BSChttp:/ Measures“Balanced?”ScorecardGeneric measures.Lag Indicators.Core outcome measuresProfitability,market share,customer satisfaction,etc.Performance driversLead indicatorsDesigned for competi

9、tive excellence.Unique to the business strategyhttp:/ Measures“Balanced”ScorecardGeneric measuresLag Indicators.Core outcome measuresProfitability,market share,customer satisfaction,etc.Performance driversLead indicatorsDesigned for competitive excellence.Unique to the business strategyhttp:/ measur

10、esPerformance driversLong Term ObjectivesFinancialsShort Term ObjectivesOther perspectives http:/ ScorecardEstablishes cause and effect relationships between Key Performance Indicators(KPI)”:Strategy Strategy =“Set of hypotheses about“Set of hypotheses about cause and effect”cause and effect”Every m

11、easure in the BSC should be an element in a chain of cause-and-effect relationships that communicates the strategy.KPIs-Cause&Effect Relationshipshttp:/ Learning and Growthand GrowthInternal Business Internal Business ProcessProcessCustomerCustomerFinancialFinancialMaximizeProfitabilityImprove Custo

12、mer ServiceTechnologyInfrastructureNew Products&Service DevelopmentReduceCreditApprovalTimeMinimizeCustomerTurnoverCrossSellingMaximizeProfitabilityImprove Customer ServiceTechnologyInfrastructureNew Products&Service DevelopmentReduceCreditApprovalTimeMinimizeCustomerTurnoverCrossSellingCause and ef

13、fect relationships between Key Performance Indicators(KPI)KPIs-Cause&Effect Relationshipshttp:/ the void that exists in the lack of a systematic process to implement and obtain feedback about strategy.It is a communication and learning system not a tool to control behavior and to evaluate past perfo

14、rmance.Balanced Scorecardhttp:/ for the future not the pastFocus on Cause and Effect relationshipsSystem linked to the strategyAction OrientedFlexibilityBSC Key points:http:/ Scorecard-Business Drivershttp:/ Drivers(1)Company is having hard time measuring strategic effectivenessMany companies go thr

15、ough the process of creating a Many companies go through the process of creating a strategic plan but have no way to measure its effectivenessstrategic plan but have no way to measure its effectivenessDo you know how you are doing against your strategic plan?Does your strategic plan include the pers

16、pective of your customer,internal business processes and learning and growth?http:/ Drivers(2)Company is having a hard time communicating strategic goals to organizationCompanies that have a strategic plan often have no way of Companies that have a strategic plan often have no way of disseminating i

17、nformation to their organization with a disseminating information to their organization with a measurement mechanismmeasurement mechanismHow do you communicate the strategic plan to individuals in your organization?Do you have any idea how effective,organizations,individuals are?http:/ Drivers(3)Com

18、pany has no mechanism to link operations to strategyIt is very difficult for companies to link their day to day It is very difficult for companies to link their day to day operations to their strategyoperations to their strategyAre your operations in sync with your strategic plan?http:/ Drivers(4)Co

19、mpany is implementing a datawarehouse but are having difficulty deciding what to put inCompanies often decide to create a datawarehouse but do Companies often decide to create a datawarehouse but do not always know what information is critical to executivesnot always know what information is critica

20、l to executivesDoes your datawarehouse plan include information for executives?http:/ Drivers(5)New management team or individual that wants to get a quick understanding of companyWhen an executive joins a company it is often difficult to When an executive joins a company it is often difficult to ge

21、t a real understanding of what is going on in the businessget a real understanding of what is going on in the businessIs there a tool that an executive can use to get a quick reading on what is going on in the company?http:/ Drivers(6)Company has shifted focus or has entered a new industryWhen compa

22、nies change their focus or enter a new industry When companies change their focus or enter a new industry it is often difficult to understand what they should focus on.it is often difficult to understand what they should focus on.With your recent change to X,do you know what to focus on to meet your

23、 strategic objectives?If something is not working do you know the cause?http:/ Drivers(7)Company has just decided on a new strategyA company may decide to change their strategic direction A company may decide to change their strategic direction and need some help knowing what to focus on and why and

24、 need some help knowing what to focus on and why things happenthings happenHave you figured out all the KPIs for your new strategic direction?http:/ solutions map:Required productshttp:/ solutions map:Optional Productshttp:/ wide deployment:OBSC can be deployed to many desktops.Connected/disconnecte

25、d capability:remote access and sync up via Oracle Lite versionSet up wizard:very easy to design a unique scorecardMature product with customer base:OBSC has been successfully implemented in many companiesOracle Key Strenghts:http:/ are using the scorecard to:clarify and update strategy,communicate s

26、trategy throughout the company,align unit and individual goals with the strategy,link strategic objectives to long-term targets and annual budgets,identify and align strategic initiatives,andconduct periodic performance reviews to learn about and improve strategy.Summaryhttp:/ 谢谢3月-2322:57:0822:5722:573月-233月-2322:5722:5722:57:083月-233月-2322:57:082023/3/16 22:57:08http:/