Balanced-ScoreCardPPT课件.pptx

平衡计分卡The Balanced Scorecard为组织的长久成功制定规划Planning for Long-Run Organizational SuccessPlanning for Long-Run Organizational Success1 1管理挑战Management ChallengeManagement Challenge愿景障碍Vision BarrierVision Barrier5%5%的的员员工了解工了解战战略略5%work force understands strategy5%work force understands strategy资源障碍Resource BarrierResource Barrier60%60%没有将没有将预预算与算与战战略略联联系起来系起来60%60%dont link budgets to strategydont link budgets to strategy人员障碍People BarrierPeople Barrier只有只有25%25%将将战战略和激励略和激励联联系起来系起来25%25%linked incentives to strategy linked incentives to strategy 管理障碍Management BarrierManagement Barrier85%85%每月少于一小每月少于一小时讨论战时讨论战略略85%85%spent one hour/month discussing strategyspent one hour/month discussing strategy1010家公司有家公司有9 9家家执执行行战战略失略失败败9 of 10 companies fail to execute strategy9 of 10 companies fail to execute strategy2 2伟伟大往往是各大往往是各种种对对立品立品质质自自然平衡的然平衡的结结果果Greatness is often the result Greatness is often the result of the balance of oppositesof the balance of opposites最好的最好的最好的最好的产产品品品品best productbest product最低的成本最低的成本最低的成本最低的成本low cost producerlow cost producer最好的关系最好的关系最好的关系最好的关系best customer best customer relationshiprelationship产产品品领领先先Product LeadershipProduct Leadership最革新的最革新的They are the most innovativeThey are the most innovative不断更新和不断更新和创创造的造的Constantly renewing and creativeConstantly renewing and creative永永远远前沿的前沿的Always on the leading edgeAlways on the leading edge优优秀运秀运营营Operational ExcellenceOperational Excellence合算的生意合算的生意A great deal!A great deal!有吸引力的价格有吸引力的价格Excellent/attractive priceExcellent/attractive price 最低的最低的购购置成本置成本Minimal acquisition costMinimal acquisition cost 最低的最低的总拥总拥有成本有成本Lowest overall cost of Lowest overall cost of ownershipownership不麻不麻烦烦的的A no-hassles firmA no-hassles firm 方便、快捷方便、快捷Convenience and speedConvenience and speed 可靠的可靠的产产品和服品和服务务Reliable product and Reliable product and serviceservice 客客户亲户亲密密Customer IntimacyCustomer Intimacy这这就是我需要的就是我需要的Exactly what I needExactly what I need 订订制化制化产产品品Customized productsCustomized products 个性化个性化传传播播Personalized communicationsPersonalized communications迅速响迅速响应应Theyre very responsiveTheyre very responsive 优优先、灵活的服先、灵活的服务务Preferential service and Preferential service and flexibilityflexibility 推荐我所需要的推荐我所需要的产产品品Recommends what I needRecommends what I need忠忠实实粉粉丝丝Im very loyal to themIm very loyal to them 帮助我帮助我们获们获得成功得成功Helps us to be a successHelps us to be a success我们的战略是什么？What is our strategy?What is our strategy?3 3平衡计分卡将战略和行动联系起来Scorecard Links Strategy to Everyday ActionsScorecard Links Strategy to Everyday Actions使命使命使命使命MISSIONMISSION为为什么我什么我什么我什么我们们存在存在存在存在Why we existWhy we exist价价价价值值VALUESVALUES什么什么什么什么对对我我我我们们重要重要重要重要Whats important to usWhats important to us愿景愿景愿景愿景VISIONVISION我我我我们们想成想成想成想成为为什么什么什么什么What we want to beWhat we want to be战战略略略略STRATEGYSTRATEGY我我我我们们的制的制的制的制胜胜之道之道之道之道Our game planOur game plan平衡平衡平衡平衡计计分卡分卡分卡分卡BALANCED SCORECARDBALANCED SCORECARD转转转转化、化、化、化、聚焦和聚焦和聚焦和聚焦和协调协调Translate,Focus and AlignTranslate,Focus and Align战战略行略行略行略行动动STRATEGIC INITIATIVESSTRATEGIC INITIATIVES优优先先先先顺顺序是什么序是什么序是什么序是什么What are the prioritiesWhat are the priorities战战略略略略结结果果果果STRATEGIC OUTCOMESSTRATEGIC OUTCOMES满满意的股意的股意的股意的股东东 高高高高兴兴的客的客的客的客户户 有效的流程有效的流程有效的流程有效的流程 能干的能干的能干的能干的员员工工工工Satisfied SHAREHOLDERSSatisfied SHAREHOLDERS，Delighted CUSTOMERSDelighted CUSTOMERS，Efficient and Effective PROCESSESEfficient and Effective PROCESSES，Motivated&Prepared WORKFORCEMotivated&Prepared WORKFORCE4 4什么是平衡计分卡?What is Balanced Scorecard What is Balanced Scorecard 战战略管理略管理略管理略管理：平衡：平衡计计分卡是一个将分卡是一个将组织战组织战略和愿略和愿景景转转化成化成为为运运营营目目标标、衡量指、衡量指标标、目、目标值标值和行和行动动方案的框架方案的框架Strategy Management:It is a framework that has the overarching goal of Strategy Management:It is a framework that has the overarching goal of transforming an organizations strategy and vision into operational objectives,transforming an organizations strategy and vision into operational objectives,measures,targets and initiativesmeasures,targets and initiatives绩绩效效效效评评估估估估：平衡：平衡计计分卡能分卡能够够改善改善组织组织的内、外的内、外部沟通，并衡量其部沟通，并衡量其战战略目略目标标的的绩绩效表效表现现Performance Measures:Performance Measures:It can It can improve internal and external improve internal and external communications,and monitor organization performance against communications,and monitor organization performance against strategic goals.strategic goals.平衡计分卡Balanced ScorecardBalanced Scorecard5 5可可编辑编辑要在要在财务财务方面取得方面取得成功，我成功，我们应们应向股向股东东展示什么？展示什么？To succeed financially,how To succeed financially,how shall we appear to our shall we appear to our shareholdersshareholders？财务财务FinancialFinancial为实现为实现我我们们的使命的使命,我我们应们应向客向客户户展示展示什么？什么？To achieve our mission,how To achieve our mission,how shall we appear to our shall we appear to our customercustomer客客客客户户CustomerCustomer为实现为实现我我们们的愿景，的愿景，如何如何维维持我持我们变们变革革和提高的能力？和提高的能力？To achieve our vision,how To achieve our vision,how can we sustain our ability to can we sustain our ability to change and improvechange and improve学学学学习习和成和成和成和成长长Learning and GrowthLearning and Growth要要让让我我们们的利益相的利益相关者关者满满意，哪些关意，哪些关键键的的业务业务流程必流程必须须表表现现卓越卓越To satisfy our stakeholders,To satisfy our stakeholders,what are the key business what are the key business process that we must excel inprocess that we must excel in内部流程内部流程内部流程内部流程Internal ProcessInternal Process战战略与愿景略与愿景略与愿景略与愿景Strategy&VisionStrategy&Vision1 14 42 23 3驱动驱动力力DRIVERSDRIVERS结结果果OUTCOMESOUTCOMES平衡计分卡的四个维度Perspectives of the Balanced ScorecardPerspectives of the Balanced Scorecard3/19/20243/19/20246 6财务维度Financial PerspectiveFinancial Perspective股东对公司财务业绩的期望是什么？What are our shareholders expectations for financial performance?What are our shareholders expectations for financial performance?及及时时和准确的数据是重点和准确的数据是重点Timely and accurate dataTimely and accurate data will be a prioritywill be a priority可能的可能的绩绩效效评评估指估指标标：Possible Performance MeasuresPossible Performance Measures资资本回本回报报率率Return of capital employedReturn of capital employed经济经济增加增加值值Economic value addedEconomic value added销销售增售增售增售增长长Sales growthSales growth现现金流金流金流金流Cash flowCash flow资资金周金周金周金周转转率率率率Capital turnoverCapital turnover财务报表Financial Statements业务报表Business Statements结果聚焦Outcome Focused行为聚焦Activity Focused历史报告Historical Reports实时报告Real-time Reporting落后指标Lagging Indicators领先指标Leading Indicators捕捉交易Capture Transactions衡量驱动交易的行为Measure the Activities that Drive Transactions7 7客户维度Customer PerspectiveCustomer Perspective我们的目标客户是谁？他们需要什么？Who are profitable customers and what do they need?Who are profitable customers and what do they need?可能的可能的绩绩效效评评估指估指标标Possible Performance MeasuresPossible Performance Measures市市场场份份额额Market shareMarket share客客户户收益率收益率Customer profitabilityCustomer profitability客客户满户满意度意度Customer satisfaction Customer satisfaction 客客客客户户保持率保持率保持率保持率Customer retentionCustomer retention客客客客户获户获得率得率得率得率Customer acquisitionCustomer acquisition客户收益率Customer profitability市场份额Market share客户保持率Customer acquisition客户满意度Customer satisfaction客户获得率Customer retention8 8内部流程维度Internal Process PerspectiveInternal Process Perspective什么流程我们必须表现卓越以满足客户和股东？What processes must we excel at to satisfy our customers and shareholdersWhat processes must we excel at to satisfy our customers and shareholders创创新流程新流程新流程新流程Innovation processInnovation process确确认认客客户户未来的需求未来的需求Identify the customer future needsIdentify the customer future needs运运运运营营流程流程流程流程Operation processOperation process质质量、成本和周量、成本和周转时间转时间Quality,costs,cycle timeQuality,costs,cycle time售后服售后服售后服售后服务务流程流程流程流程Post sales services processPost sales services process保修、修理和退保修、修理和退换货换货Warranty,repair and returnWarranty,repair and return满满足客足客户户Satisfying customersSatisfying customers服服务务客客户户Customer ServicesCustomer Services售后服售后服务务流程流程Post sales services processPost sales services process生生产产产产品品ManufacturingManufacturing交付交付产产品品DeliveryDelivery经营经营流程流程Operation processOperation process确确认认需求需求Identify demandIdentify demand研研发产发产品品R&DR&D创创新流程新流程Innovation processInnovation process9 9学习和发展维度Learning and Growth PerspectiveLearning and Growth Perspective我们能否持续提高并创造价值？Can we continue to improve and create value?Can we continue to improve and create value?如何如何协调协调我我们们的无形的无形资产资产，人，人员员、系、系统统和企和企业业文化，以提文化，以提高关高关键键的流程的流程How do we align our intangible assets people,systems and culture,to improve the critical How do we align our intangible assets people,systems and culture,to improve the critical processes?processes?可能的可能的绩绩效效评评估指估指标标Possible Performance MeasuresPossible Performance Measures员员工工满满意度意度Employee SatisfactionEmployee Satisfaction保持率和流失率保持率和流失率保持率和流失率保持率和流失率Retention and TurnoverRetention and Turnover培培培培训时间训时间和和和和资资源源源源 Training Hours and Resources Training Hours and Resources技技技技术术投投投投资资Technology InvestmentTechnology Investment结果Outcomes员工生产率Productivity员工满意度Satisfaction员工保持率Retention员工能力Capacity企业文化Culture信息系信息系统统System1010战战略略略略STRATEGYSTRATEGY人力资源HUMAN RESOURCES业务单位BUSINESS UNITS执行团队EXECUTIVE TEAM信息技术INFORMATION TECHNOLOGY预算与资本投资BUDGETS AND CAPITAL INVESTMENTS平衡平衡计计分卡帮助分卡帮助组织协调资组织协调资源并聚焦到源并聚焦到战战略略The Balanced Scorecard process allows an organization to align and focus all its resources on its strategyThe Balanced Scorecard process allows an organization to align and focus all its resources on its strategy平衡平衡平衡平衡计计计计分卡分卡分卡分卡战略与资源协调一致Align all resources on the StrategyAlign all resources on the Strategy1111增加盈利能力增加盈利能力增加盈利能力增加盈利能力增加收入增加收入增加收入增加收入降低成本降低成本降低成本降低成本降低等待降低等待降低等待降低等待时间时间提高客提高客提高客提高客户户留存留存留存留存增加流程效率增加流程效率增加流程效率增加流程效率降低周降低周降低周降低周转时间转时间提高技能知提高技能知提高技能知提高技能知识识提高技提高技提高技提高技术术工具工具工具工具财务财务客客客客户户内部内部内部内部流程流程流程流程学学学学习习成成成成长长如何？如何？如何？如何？如果如果如果如果那么那么那么那么计分卡各维度相互关联Perspectives are InterrelatedPerspectives are Interrelated因果关系因果关系因果关系因果关系cause and effectcause and effect1212知知识识、技巧、系、技巧、系统统和工具和工具Knowledge,Skills,Systems and ToolsKnowledge,Skills,Systems and Tools装装备备我我们们的的人人员员To Equip Our PeopleTo Equip Our People内部能力内部能力Internal CapabilitiesInternal Capabilities建立建立战战略能力略能力To Build Strategic CapabilitiesTo Build Strategic Capabilities客客户户利益利益Customer BenefitsCustomer Benefits传递传递客客户户利益利益To Deliver Benefits to CustomerTo Deliver Benefits to Customer财务结财务结果果Financial ResultsFinancial Results驱动财务驱动财务成功成功To Drive Financial SuccessTo Drive Financial Success实现实现使命使命Realizing The MissionRealizing The Mission平衡计分卡中的平衡“Balance”in Balanced Scorecard“Balance”in Balanced Scorecard平衡平衡财务财务和非和非和非和非财务财务指指标标Balance between financial and non-financial measuresBalance between financial and non-financial measures平衡平衡短期和短期和短期和短期和长长期期期期目目标标Balance between short term goals and long term goalsBalance between short term goals and long term goals平衡平衡业绩驱动业绩驱动因素和因素和因素和因素和结结果果果果指指标标(落后指落后指标标)Balance between performance drivers(leading indicators)and outcome Balance between performance drivers(leading indicators)and outcome measures(lagging indicators)measures(lagging indicators)平衡平衡组织组织内部和外部内部和外部内部和外部内部和外部的利益群体的利益群体Balance between the groups in organization and groups outside the Balance between the groups in organization and groups outside the organizationorganization3/19/20243/19/2024Converting your business from Converting your business from Good to Great.Good to Great.1313计分卡的业务视角Business ViewBusiness View如果想要影响结果必须聚焦在人员和流程If you want to influence outcomesIf you want to influence outcomes，the focus needs to be on:the focus needs to be on:聚焦聚焦业务业务中人中人员员和流程的和流程的实时实时衡量和管理衡量和管理FOCUS IS ON MEASURING AND MANAGING THE PEOPLE AND PROCESSES WITHIN THE BUSINESS IN FOCUS IS ON MEASURING AND MANAGING THE PEOPLE AND PROCESSES WITHIN THE BUSINESS IN REAL TIMEREAL TIME企企业业的盈利能力依的盈利能力依赖赖于于员员工持工持续续做好特定工作的能力做好特定工作的能力Your firms profitability depends on how well your people consistently perform specific activities.Your firms profitability depends on how well your people consistently perform specific activities.员员工理解游工理解游戏规则戏规则和得分模式就会做得更好和得分模式就会做得更好People perform best when they understand the“rules of play”and the scoring method is clear.People perform best when they understand the“rules of play”and the scoring method is clear.在关在关键领键领域的微小改域的微小改进进会极大影响利会极大影响利润润水平水平Small incremental changes in key areas(activities)can have a profound effect on your bottom lineSmall incremental changes in key areas(activities)can have a profound effect on your bottom line业务驱动业务驱动因素因素Business DriversBusiness Drivers领领先指先指标标Leading indicatorsLeading indicators1414使用平衡计分卡的好处Benefits of Adopting BSCBenefits of Adopting BSC增加对战略和结果的关注Increase focus on strategy and results通过对那些重要指标的衡量来改善组织绩效Improve organizational performance by measuring what matters将组织的战略和员工的日常工作协调一致Align organization strategy with the work people do on a day-to-day basis聚焦未来绩效的驱动因素Focus on the drivers of future performance改善组织远景和战略的沟通Improve communication of the organizations Vision and Strategy确定项目和行动方案的优先顺序Prioritize Projects/Initiatives1将责任和奖励与战略相联系Linking Accountability&Rewards to Strategy3/19/20243/19/2024Converting your business from Converting your business from Good to Great.Good to Great.1515阐阐明明远远景和景和战战略略Clarifying and Translating the Clarifying and Translating the Vision and StrategyVision and Strategy战战略略反反馈馈和学和学习习Strategic Feedback and LearningStrategic Feedback and Learning计计划划和目和目标设标设置置Planning and Target SettingPlanning and Target Setting沟通沟通和和连连接接Communication and LinkingCommunication and Linking反反馈馈系系统统用来用来检验战检验战略略所依据的假所依据的假设设Feedback system used to test the hypotheses Feedback system used to test the hypotheses on which strategy is based.on which strategy is based.战战略略发发展是一个持展是一个持续续的的过过程程Strategy development is a continuous process.Strategy development is a continuous process.同意挑同意挑战战性目性目标标Stretch targets are agreed.Stretch targets are agreed.战战略略决定投决定投资资Investments are determined by the strategy.Investments are determined by the strategy.年度年度预预算和算和长长期期规规划相划相联联系系Annual budgets are linked to long-range plans.Annual budgets are linked to long-range plans.自上而下目自上而下目标统标统一一Goal alignment exists from top to bottom.Goal alignment exists from top to bottom.坦坦诚诚的的战战略沟通是略沟通是员员工工授授权权的基的基础础Open communication of strategy is basis for Open communication of strategy is basis for employee empowermentemployee empowerment平衡平衡计计分卡分卡Balanced ScoreboardBalanced Scoreboard为行动创建战略框架Create a strategic framework for actionCreate a strategic framework for action战战略略是整个管理流程的参照点是整个管理流程的参照点The strategy is the reference point for the entire management processThe strategy is the reference point for the entire management process共同共同远远景景是是战战略学略学习习的基的基础础The shared vision is the foundation for strategic learningThe shared vision is the foundation for strategic learning1616平衡计分卡实施框架Implementation FrameworkImplementation Framework动员阶动员阶段段段段Mobilization StageMobilization Stage 启启动变动变革的流程革的流程时时，要，要获获得得高高高高层层共共共共识识和支持和支持和支持和支持To initiate the process of change,gain To initiate the process of change,gain consensus and momentum at the topconsensus and momentum at the top 确定确定变变革的必要性革的必要性Establish need for changeEstablish need for change 建立建立执执行行团队团队Build executive teamBuild executive team 阐阐明愿景和明愿景和战战略略Clarify vision&strategyClarify vision&strategy 建立平衡建立平衡计计分卡分卡Building the BSC Building the BSC 迁移迁移迁移迁移阶阶段段段段Migration StageMigration Stage 把把变变革革贯彻贯彻到整个机构，到整个机构，聚焦并建立新的聚焦并建立