BSC_-_Origins,_Developments_and_Current_Applications.pdf
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1、Balanced Scorecard.Origins,Developments andCurrent ApplicationsSue FilmerConsultantWilliam M Mercer020 7423 5508Issues Early 1990s Performance measures focussed on what had happened inthe past.Focussing the organisation on metrics that matter.Translating strategy into action.Providing managers with
2、concise and relevant information.Gaining commitment from line managers and staff.Drs Kaplan and Norton 1992 Article in the Harvard Business Review A strategic management and measurement tool to provide abalanced view of the present and future performance of thebusiness.1996 The Balanced Scorecard-Tr
3、anslating Strategy intoAction Moved from performance measurement to strategic alignment andfocus showing the interrelationship between vision,strategy andshort-term planning.2000 The Strategy-Focused Organisation Numerous case studies.Providing a Balanced View FinancialCustomerLearning&GrowthProcess
4、The Balanced ScorecardFinancial PerspectiveObjectives Measures Targets Initiatives“To succeedfinancially,howshould weappear to ourshareholders?”Internal Process PerspectiveObjectives Measures Targets Initiatives“To satisfy ourshareholdersand customerswhat businessprocesses mustwe excel at?”Learning&
5、Growth PerspectiveObjectives Measures Targets Initiatives“To achieve ourvision how willwe sustain ourability tochange andimprove?”Customer PerspectiveObjectives Measures Targets Initiatives“To achieve ourvision howshould weappear to ourcustomers?”Vision&StrategyKaplan&Norton 1992TomorrowTodayYesterd
6、ayThe Financial Perspective Shows the financial results of the other perspectives.How the organisation should position itself to be considered anattractive and exciting investment.The ultimate results that the business provides to its shareholders/financial stakeholders.Traditional financial measure
7、s/key ratios-growth/profitability/cashflow/investments/etc.The quadrant viewed from the perspective of theshareholders/financial stakeholders priorities.Satisfied Shareholders/Financial StakeholdersThe Customer Perspective Externally focussed.The heart of the scorecard.Considers the business through
8、 the eyes of a customer.The internal process and the learning and growth perspectives shouldbe guided by this perspective.Measures around image/customer relationships/market share/customerpreferences,satisfaction and behaviour/new customers/deliverytime/responsiveness/price/etc.The quadrant viewed f
9、rom the perspective of thecustomers priorities.Delighted CustomersThe Internal Process Perspective Internally focussed.What processes generate value for the customers and the business?Measures around internal costs/process time/quality/production/operations/Health&Safety/service-related processes/ma
10、nagingbusiness partnership relationships/suppliers/etc.The quadrant viewed from the perspective of the prioritiesfor the business processes which create customer andshareholder satisfaction.Effective ProcessesThe Learning and Growth Perspective The priorities to create a climate that supports organi
11、sational change,innovation and growth.What needs to be done to obtain,maintain,develop or upgrade thecompetencies and know-how required for understanding and satisfyingcustomer and business needs.Ensures the capacity for long-term renewal and survival-investmentin these areas will be critical for lo
12、ng term success.Measures around employee resourcing/employee capability/corecompetencies/technology/information systems/culture/etc.The quadrant viewed from the perspective of futuresuccess-the organisations people and infrastructure.Motivated and Prepared WorkforceHalifax ExampleStaff Development&I
13、mprovementCustomerFinance&BusinessInternal Processes“Then the customers will bedelighted”“And we will keep/get more business”“If we have the right staff”“Doing the right things”Strategy Map Strategy maps linking the desired outcomes with the drivers.The measures on a balanced scorecard are part of a
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