微軟平衡計分卡架構(gòu)1（PPT 10頁）

1、1Measuring SuccessBringing the Balanced Scorecard to Life微軟技術(shù)顧問服務(wù)部Laura Huang 黃淑翠微軟平衡計分卡架構(gòu)2Agenda平衡計分卡 Balanced Scorecard (BSC) 建構(gòu)績效管理制度與平衡計分卡執(zhí)行的障礙與困難點微軟平衡計分卡架構(gòu)Demo-Microsoft BSC ToolkitCase StudyQ & A3“If you cant measure it, you cant manage it.”若您無法衡量企業(yè)經(jīng)營績效您便無法有效管理企業(yè)Robert Kaplan and David Norton

2、Authors of “The Balanced Scorecard”4平衡計分卡的背景與發(fā)展歷程第一代績效衡量: 僅聚焦於財務(wù)面第二代績效衡量: 加入無形資產(chǎn)的衡量, 如產(chǎn)品研發(fā)設(shè)計, 客戶關(guān)係, 員工教育訓(xùn)練, 行銷資訊, 企業(yè)知識管理等1998 年 超過 75% 的S&P 500 市場價值是來自無形資產(chǎn)發(fā)展史1990年研究計劃 未來組織績效衡量方法,12家企業(yè)共同參與 由哈佛教授 Robert Kaplan與Nolan Norton Institute執(zhí)行長David Norton所共同研究發(fā)展 1992年:發(fā)表 BSC 1993年:發(fā)表 BSC的實踐 1996年:發(fā)表 BSC在策略管理

3、體系的應(yīng)用 2000年:發(fā)表 企業(yè)的策略性的應(yīng)用5平衡計分卡的發(fā)展史Articles in Harvard Business Review: “The Balanced Scorecard Measures that Drive Performance”, Jan-Feb 1992 “Putting the Balanced Scorecard to Work”, Sept-Oct 1993 衡量的方法1992“Using the Balanced Scorecard asa Strategic Management System”, Jan-Feb 1996 整合與溝通19962000“Ha

4、ving Trouble With Your Strategy? Then Map It”, Sept-Oct 2000企業(yè)策略管理Recognized by the Harvard Business Review as one of the “most important management practices of the past 75 years.“6什麼是平衡計分卡BSC?發(fā)展BSC是一連串由企業(yè)願景(Vision)展開至四個構(gòu)面之主要績效衡量指標(biāo)之過程四個構(gòu)面(Perspectives) 財務(wù)、顧客、內(nèi)部流程、學(xué)習(xí)成長策略主題(Strategic Theme)：長期而言，應(yīng)完成的

5、事項，貫穿四個構(gòu)面策略目標(biāo)(Strategic Objectives)：為達(dá)成組織之策略主題所定的短期目標(biāo)關(guān)鍵流程(Critical Process)：支持達(dá)成策略目標(biāo)的的作業(yè)活動主要績效指標(biāo)(Key Performance Indicator, KPI)：策略目標(biāo)進(jìn)程或關(guān)鍵流程的衡量基礎(chǔ)，且必須是可數(shù)量化的7BSC 的四個構(gòu)面Vision andStrategyObjectivesMeasuresTargetsInitiatives財務(wù)“To succeed financially, how should we appear to our share-holders?”O(jiān)bjectivesM

6、easuresTargetsInitiatives學(xué)習(xí)與成長“To achieve our vision, how will we sustain our ability to change and improve?”O(jiān)bjectivesMeasuresTargetsInitiatives顧客“To achieve our vision, how should we appear to our customers?”O(jiān)bjectivesMeasuresTargetsInitiatives內(nèi)部流程“To satisfy our shareholders and customers, what b

7、usiness processes must we excel at?”Source: The Balanced Scorecard Collaborative股東與顧客的外界衡量有關(guān)重大企業(yè)流程, 創(chuàng)新能力, 學(xué)習(xí)及成長的內(nèi)部衡量衡量過去努力成果驅(qū)動未來績效8策略地圖 & 因果關(guān)係Cause & EffectTheme: Smart, Profitable Expansion50% Revenue from New Stores by Year 3Increase Sales EfficiencyDevelopment Project ManagementGreat New Location

8、sCorporate Digital Nervous SystemBusiness Intelligence UseFact-based site selection% revenue from stores opened in last 3 yearsRevenue from new storesAvg. # of days to break evenRevenue per FTEAvg daily customers at new stores in first 6 months# repeat customersAvg purchase amountLag between market

9、selection and site acquisitionProject duration: site acquisition to opening day% of stores opened on schedule# Eligible employees trainedFinancial PerspectiveCustomer PerspectiveOperational PerspectiveEmployees & Technology Perspective9SBU ScorecardsGroup Balanced ScorecardMetrics Warehouse各事業(yè)體 Strate