平衡記分卡：業(yè)績評估,戰(zhàn)略管理和企業(yè)風(fēng)險(xiǎn)管理成

TheBalancedScorecard:PerformanceEvaluation,StrategicManagementandEnterpriseRiskManagement

平衡記分卡：業(yè)績評估,戰(zhàn)略管理和企業(yè)風(fēng)險(xiǎn)管理Presentedby:BernardWong-On-Wing,Ph.D.,CPAWashingtonStateUniversitySouthwestUniversityofFinance&EconomicsAgenda議程TraditionalPerformanceMeasurementSystems(PMS)

傳統(tǒng)的業(yè)績評估體系BalancedScorecard(BSC)

平衡記分卡BasicCharacteristicsofBSC

平衡記分卡的基本特性ABSCExample

案例Break

休息Exercise

練習(xí)Break

休息BSCandStrategicManagement

平衡記分卡和戰(zhàn)略管理BSCandEnterpriseRiskManagement平衡記分卡和企業(yè)風(fēng)險(xiǎn)管理SomeChallengesinImplementingtheBSC

實(shí)施平衡記分卡所面臨的一些挑戰(zhàn)TraditionalPerformanceMeasurementSystems(PMS)傳統(tǒng)的業(yè)績評估體系EmphasizeFinancialMeasures(e.g.,sales,profits,ReturnonInvestment(ROI))強(qiáng)調(diào)財(cái)務(wù)指標(biāo)（比如銷售，利潤，投資回報(bào)等指標(biāo)）MeasuresTendtoBe:這些指標(biāo)通常是：Objective客觀的Short-termoriented短期導(dǎo)向的Outcomerelated結(jié)果導(dǎo)向的BalancedScorecard(BSC)平衡記分卡BSCaimstoaddressthelimitationsoftraditionalPMS平衡記分卡旨在克服傳統(tǒng)業(yè)績評估體系的局限性;BSCwaselectedbyHarvardBusinessSchoolasoneofthetenmostinfluencingmanagementphilosophiesinthepast80years平衡計(jì)分卡被哈佛商學(xué)院評為過去80年里最具影響力的十大管理思想之一;Byyear2004,almost60%ofglobalcompaniesadoptedorwereconsideringadoptingtheBSC截至2004年，接近60%的跨國公司使用了或正考慮使用平衡記分卡;BalancedScorecard(BSC)(Cont.)

平衡記分卡（續(xù)）BSCtranslatesstrategyintolinkedmultipleobjectivesandmeasures平衡記分卡將戰(zhàn)略轉(zhuǎn)化成因果相連的多個(gè)目標(biāo)和指標(biāo)TheStrategyMap(seehandout)戰(zhàn)略圖（見講義）ObjectivesandMeasures目標(biāo)和指標(biāo)FourPerspectivesofBSC

平衡記分卡的四個(gè)維度BSCistypicallyorganizedintofourperspectives平衡記分卡通常由四個(gè)維度組成：1.FinancialPerspective財(cái)務(wù)維度2.CustomerPerspective客戶維度3.InternalBusinessProcessPerspective內(nèi)部流程維度4.LearningandGrowthPerspective學(xué)習(xí)和成長維度FourPerspectivesofBSC

平衡記分卡的四個(gè)維度1.FinancialPerspective財(cái)務(wù)維度Retainsthetraditionalfinancialmeasures保留傳統(tǒng)的財(cái)務(wù)指標(biāo)e.g.,operatingincome,ROI,salesgrowthrate比如主營業(yè)務(wù)利潤，投資回報(bào)率，銷售增長率FourPerspectivesofBSC

平衡記分卡的四個(gè)維度2.CustomerPerspective客戶維度Products/servicesattributes(e.g.,qualityandprice)產(chǎn)品/服務(wù)的屬性（比如產(chǎn)品質(zhì)量和價(jià)格）Customerrelationship(e.g.,loyalty)客戶關(guān)系（比如客戶忠誠度）Imageandreputation(e.g.,reputationforqualityandprice)形象和聲譽(yù)（比如在產(chǎn)品質(zhì)量和價(jià)格方面的聲譽(yù)）FourPerspectivesofBSC

平衡記分卡的四個(gè)維度3.InternalBusinessProcessPerspective內(nèi)部流程維度Innovation(e.g.,researchanddevelopmentexpenditures)創(chuàng)新（比如研發(fā)開支）Operations(e.g.,effectivenessandefficiency)運(yùn)營（比如運(yùn)營的效果和效率）FourPerspectivesofBSC

平衡記分卡的四個(gè)維度4.LearningandGrowthPerspective學(xué)習(xí)和成長維度People(e.g.,employeetraining)人（比如員工培訓(xùn)）Systems(e.g.,computerization)系統(tǒng)（比如計(jì)算機(jī)化程度）Organizationalprocedures(e.g.,hiringpractices)組織程序（比如聘用政策）BasicCharacteristicsofBSC平衡記記分卡卡的基基本特特性BSCenablesBALANCEbetween:平衡記記分卡卡使得得以下下的平衡得以實(shí)實(shí)現(xiàn)：：ObjectiveandSubjectivemeasures客觀指標(biāo)和主主觀指標(biāo)Short-termandLong-termmeasures短期指標(biāo)和長長期指標(biāo)StrategicoutcomeandDriverofthoseoutcomes戰(zhàn)略結(jié)果和戰(zhàn)戰(zhàn)略“驅(qū)動(dòng)因因素”BSCemphasizescauseandeffectlinksamongmeasures平衡記分卡強(qiáng)強(qiáng)調(diào)各指標(biāo)間間的因果鏈條條ABSCExample案例SeeHandout見講義Exercise練習(xí)SeeHandout見講義BSCandStrategicManagement平衡記分卡和和戰(zhàn)略管理TheBSCCanBeUsedTo平衡記分卡可可用于:Translatevisionandstrategyintoappropriateactionstoprovideguidanceattheoperationallevel將“戰(zhàn)略愿景景（vision)”轉(zhuǎn)化成具體的的行為，以便便在經(jīng)營層面面為員工提供供指南；Communicatethestrategytoemployeesatalllevels,andlinkingittodepartmentalobjectivestoensurealignment將戰(zhàn)略傳達(dá)到到公司各層,并將各部門的的目標(biāo)與公司司戰(zhàn)略相聯(lián)系系，以確保各各部門的行為為與公司戰(zhàn)略略協(xié)調(diào)一致；；BSCandStrategicManagement(Cont.)平衡記分卡和和戰(zhàn)略管理（（續(xù)）TheBSCCanBeUsedTo平衡記分卡可可用于:Alignfinancialplans(e.g.,budgets)withstrategicplans整合財(cái)務(wù)計(jì)劃劃(比如預(yù)算),使之與公司戰(zhàn)戰(zhàn)略協(xié)調(diào)一致致Obtainfeedbackforstrategiclearning獲取反饋信息息以改進(jìn)戰(zhàn)略略BSCandEnterpriseRiskManagement平衡記分卡和和企業(yè)風(fēng)險(xiǎn)管管理TheBSCcanbeusedtoensurethatstrategicobjectivesarealignedwiththecompany’sriskappetite(e.g.,wedonotaccepterosionofproduct/servicequality)平衡記分卡可可用于保證戰(zhàn)戰(zhàn)略目標(biāo)與公公司的承受風(fēng)風(fēng)險(xiǎn)的能力相相匹配（比如如，我們不接接受產(chǎn)品/服務(wù)質(zhì)量的下下滑）；TheBSCcanbeusedtofacilitateevenapplicationofenterpriseriskmanagementacrossbusinessunitsordepartments平衡記分卡可可幫助公司將將風(fēng)險(xiǎn)管理均均衡地執(zhí)行到到各單元和部部門；BSCandEnterpriseRiskManagement(Cont.)平衡記分卡和和企業(yè)風(fēng)險(xiǎn)管管理（續(xù)）TheBSCcanbeusedtoidentifyeventsthatmayhaveanimpactonthecompany’sabilitytoachieveitsstrategicobjectives.Eventsmaynotbeasimmediatelyevident(e.g.,changeincustomerpreferences)平衡記分卡可可用來幫助識(shí)識(shí)別影響公司司實(shí)現(xiàn)戰(zhàn)略目目標(biāo)能力的事事件；這些事事件一開始也也許不是那么么顯然（比比如，客戶品品味的轉(zhuǎn)變））TheBSCprovidesabasisforriskassessment.Whatisthelikelihoodthataneventwilloccurthatmayaffectthecompany’sabilitytoachieveitsobjectives?Whatwouldbetheimpact?平衡記分卡卡提供了一一個(gè)評價(jià)風(fēng)風(fēng)險(xiǎn)的基礎(chǔ)礎(chǔ)。對于可可能影響公公司實(shí)現(xiàn)戰(zhàn)戰(zhàn)略目標(biāo)能能力的事件件，其發(fā)生生的概率有有多大？如如果發(fā)生了了，其影響響又是什么么？TheBSCprovidesabasisforriskresponse.Howshouldthecompanyrespondtotheassessedrisk?(e.g.,avoidriskbyexitingactivitiesgivingrisetorisk)平衡記分卡卡提供了一一個(gè)對風(fēng)險(xiǎn)險(xiǎn)做出反應(yīng)應(yīng)的基礎(chǔ)。。公司應(yīng)如如何對識(shí)別別的風(fēng)險(xiǎn)做做出反應(yīng)？？（比如如，通過退退出那些導(dǎo)導(dǎo)致風(fēng)險(xiǎn)的的行為來避避免風(fēng)險(xiǎn)））。BSCandEnterpriseRiskManagement(Cont.)平衡記分卡卡和企業(yè)風(fēng)風(fēng)險(xiǎn)管理（（續(xù)）SomeChallengesinImplementingBSC實(shí)施平衡記記分卡所面面臨的一些些挑戰(zhàn)HighcostindesigningandmaintainingtheBSC設(shè)計(jì)和維護(hù)護(hù)平衡記分分卡的高成成本Balancingcomprehensivenessandconcisenessinselectingmeasures在選擇指標(biāo)標(biāo)時(shí)，如何何做到既完完整又簡潔潔；Ensuringreliabilityofmeasures(e.g.,employeesatisfaction)如何保證指指標(biāo)計(jì)量的的可靠性（（比如員工工滿意度指指標(biāo))；Assigningappropriaterelativeweighttodifferentmeasures如何確定各各個(gè)指標(biāo)間間的分配權(quán)權(quán)重；WeightAssignedtoFourPerspectivesinPerformanceEvaluation業(yè)績評估過過程中四個(gè)