7.Balanced Scorecard & KPI 平衡记分卡
平衡计分卡的基本框架和应用步骤
平衡计分卡（Balanced Scorecard）是一种综合性的管理工具，能够帮助组织制定和执行战略，监督和指导组织运营活动，改善绩效评价体系。
下面将介绍平衡计分卡的基本框架和应用步骤。
一、平衡计分卡的基本框架1.财务视角财务视角是平衡计分卡的一个重要组成部分。
在这个视角中，组织关注的是通过提高利润、降低成本等方式实现财务目标，并且要求持续地提高其财务绩效。
2.客户视角客户视角是平衡计分卡的第二个关键要素。
在这个视角中，组织需要明确客户的需求和期望，以提高客户满意度并增加客户忠诚度。
3.学习与成长视角学习与成长视角是平衡计分卡的第三个关键要素。
在这个视角中，组织关注的是持续改进和学习，包括员工的培训与发展、技术创新等。
4.内部流程视角内部流程视角是平衡计分卡的第四个关键要素。
在这个视角中，组织需要关注关键业务流程的改进，提高效率和减少成本。
二、平衡计分卡的应用步骤1.明确战略目标组织需要明确自己的战略目标，并将其转化为具体的绩效指标。
这些绩效指标需要涵盖财务、客户、学习与成长、内部流程等方面。
2.制定策略地图接下来，组织需要制定策略地图，将战略目标与具体的行动计划进行对应。
通过策略地图，组织可以清晰地把握自己的战略逻辑，并且明确不同绩效指标之间的因果关系。
3.制定绩效指标在制定绩效指标的过程中，需要注意指标的选择要具备SMART原则，即具体、可衡量、可达成、相关性和时限性。
要求绩效指标之间应该相互协调，相互促进。
4.制定行动计划在制定行动计划的过程中，需要将策略地图和绩效指标转化为具体的行动措施，包括资源的分配、责任的明确等。
5.实施和监控组织需要执行行动计划，并对绩效指标进行监控和评估。
通过不断地监控和反馈，组织可以及时调整自己的战略，确保其能够持续地提高绩效。
以上就是关于平衡计分卡的基本框架和应用步骤的介绍。
平衡计分卡是一种强大的管理工具，能够帮助组织实现战略目标，并保持持续的竞争优势。
希望以上内容能够为您带来一些帮助。
平衡计分卡(中英文)
Measurement of Behavior
2010/11/5
• 组织的测量系统强有力地影响着经理和雇员 的行为 • 传统的财务测量
• 持续改进和创新的诨导信号 • 丌符合当今的竞争环境所需要的技能?
• 运作测量更重要吗?
• 周期时间 • 缺陷率
• 没有一种单一的测量,可以提供一个清晰的绩 效目标戒集中精力于业务的关键领域
2010/11/5
Benefits
• 通过限制使用的测量数目，使信息过载达到最小化
• 许多公司持续增加新测量 • 促使经理们聚焦于少数最关键的测量
• 将公司竞争议程中很多看似丌相关的元素集中在一仹 管理报告里
• • • • • • 成为顾客导向的 缩短响应时间 改进质量 强调团队合作 减少新产品发布次数 为长期而管理
• • • • • • Fuel Air speed Altitude Bearing Destination Other indicators that summarize the current and predicted environment
• Reliance on only one instrument can be fatal
收益
2010/11/5
• Helps focus strategic vision
• Requires managers to select a limited number of critical indicators within each of the four perspectives
• Provides balance
• • • • Product Process Customer Market development
Balanced Scorecard[平衡计分卡]
![Balanced Scorecard[平衡计分卡]](https://img.taocdn.com/s3/m/4dcbecd376eeaeaad1f33033.png)
Balanced Scorecard[平衡计分卡]组织愿景和战略的贯彻执行。
Kaplan和Norton的Balanced Scorecard[平衡计分卡]解析。
平衡计分卡的起源1992年，Robert Kaplan和David Norton在《哈佛商业评论》上合作发表了一篇题为《平衡计分卡：企业绩效的驱动》（TheBalanced Scorecard: Measures that DrivePerformance）的文章，引起了各界对这一绩效管理工具的广泛关注。
1996年，二人又进一步出版了专著《平衡计分卡：化战略为行动》（TheBalanced Scorecard:Translating Strategy into Action），该书成了当年的商业畅销书。
财务绩效对于企业来说至关重要，即便是非营利性组织也必须对募集来的资金给予足够的重视，然而，单纯通过财务手段管理绩效有两大缺陷：滞后。
财务报告反馈的信息在现时中已经成为历史，就未来业绩表现而言，财务数据并非很好的衡量指标。
低估。
企业当前市值超过其资产市值是很平常的，托宾Q值（Tobin's-q）计算的就是公司市值与其重置资本的比例，市值超出部分源于公司的无形资产，财务报告却反映不了这部分资产。
平衡计分卡的四个尺度Kaplan和Norton的平衡计分卡既是一项战略规划工具，又是一个绩效管理系统，能帮助企业贯彻执行愿景与战略。
它通过以下四个角度来衡量企业绩效：财务尺度。
顾客尺度。
业务运营尺度。
学习成长尺度。
这四个尺度不仅对企业当前绩效进行有效监控，而且能够捕捉到企业未来表现的信息。
平衡计分卡的优势Kaplan和Norton概括指出平衡计分卡主要有三个优点：着力于企业的若干要务，通过它们产生突破性绩效。
帮助企业整合诸多项目计划，如质量管理、流程重组和客服计划等。
将战略目标向下分解，使得部门经理、运营人员和其他员工都能够清楚明白，优异的全局绩效对自己岗位有哪些具体的目标要求。
(完整版)管理会计示范性双语课件习题09
CHAPTER 9THE BALANCED SCORECARDTRUE/FALSE1. With the emergence of the information era, companies need to create value from theirintangible assets as well as their physical and financial assets.a. Trueb. False2. The primary purpose of the Balanced Scorecard is to obtain increased operating profits forthe current year.a. Trueb. False3. To achieve success, it is important to set nonfinancial objectives as well as financialobjectives.a. Trueb. False4. Different value propositions lead to different Balanced Scorecards.a. Trueb. False5. A properly constructed Balanced Scorecard tells the story of a business unit’s strategy.a. Trueb. False6. Strategy is about selecting the set of activities in which the organization will excel to createa sustainable difference in the marketplace.a. Trueb. False7. The vision and mission statement set the general direction for the organization.a. Trueb. False8. To create the Balanced Scorecard, first measures are identified and then translated intoobjectives.a. Trueb. False9. One valuable measure for the customer perspective of the Balanced Scorecard is marketshare.a. Trueb. False10. The learning and growth perspective of the Balanced Scorecard evaluates the profitabilityof the strategy.a. Trueb. False11. Employee satisfaction is a measure of the internal business perspective of the BalancedScorecard.a. Trueb. False12. Success in the customer perspective of the Balanced Scorecard should lead to improvementin the financial perspective.a. Trueb. False13. Key performance indicator scorecards that don’t reflect a company’s strategy can be just aseffective as the Balanced Scorecard.a. Trueb. False14. Key performance indicator cards will lead to local but not to global or strategicimprovements.a. Trueb. False15. Nonprofit and government organizations cannot use the Balanced Scorecard since financialperformance is not their primary measurement.a. Trueb. False16. Mission, rather than the financial perspective, drives the strategy of nonprofit andgovernment organizations.a. Trueb. False17. Balanced Scorecard measurements create focus for the future.a. Trueb. False18. CEOs and senior leadership can effectively implement strategy by themselves.a. Trueb. False19. Poor scorecard design, rather than a poor organizational process, is the biggest threat tosuccessful Balanced Scorecard implementation.a. Trueb. False20. If a Balanced Scorecard implementation team is really committed, they can initiallydevelop the perfect scorecard.a. Trueb. FalseMULTIPLE CHOICE21. Moving from the industrial age to the information age, companies need to:a. focus on the management of financial assets and liabilitiesb. make prudent investment in physical assetsc. create value from their intangible assets as well as their physical and financial assetsd. present an expanded section of intangible assets on their balance sheets22. Many intangible assets:a. do not appear on the balance sheet since it is difficult to place a reliable financialvalue on themb. should be evaluated with ROI and other performance measuresc. can be measured and managed with current financial control systemsd. are unimportant because they have no physical substance23. Intangible assets that are currently reported on the balance sheet include:a. loyal and profitable customer relationsb. innovative products and servicesc. employee skills and motivationd. the cost of a patent giving exclusive rights to a process24. The saying “what gets measured gets done” refers to measuring performance:a. so that appropriate disciplinary actions can be takenb. to ensure that employees perform equally in all dimensions of their jobsc. so that essential tasks get accomplishedd. to ensure that the ethical code of conduct is also being enforced25. The use of multiple-performance measures would be expected to lead to all of thefollowing EXCEPT:a. more extensive use of financial measures such as cost and profitb. employees recognizing the various dimensions of their workc. the use of new performance measures such as customer satisfaction and employeemoraled. group-level performance measures26. Balanced Scorecard objectives are in balance when:a. debits equal creditsb. financial performance measurements are less than the majority of measurementsc. the measurements are faird. the measurements reflect an improvement over the previous year27. The Balanced Scorecard is said to be “balanced” because it measures:a. short-term and long-term objectivesb. financial and nonfinancial objectivesc. internal and external objectivesd. All of the above are correct.28. __________ translate(s) an organization’s mission, vision, and strategy int o acomprehensive set of performance measures that provide the framework for implementing its strategy.a. Critical success factorsb. The value propositionc. Objectivesd. The Balanced Scorecard29. Which of the following statements is NOT true of a good Balanced Scorecard?a. It tells the story of a company’s strategy by articulating a sequence of cause-and-effect relationships.b. It helps to communicate corporate strategy to all members of the organization.c. It identifies all measures, whether significant or small, that help to implement strategy.d. It uses nonfinancial measures to serve as leading indicators of future financialperformance.30. Which of the following statements is NOT true of the Balanced Scorecard?a. Different strategies call for different scorecards.b. Successful implementation requires commitment and leadership from topmanagement.c. Only objective financial measures should be used, and subjective nonfinancialmeasures should be avoided.d. Cause-and-effect linkages may not be precise and should evolve over time.31. A strategy map provides direct cause-and-effect linkages between the:a. financial perspective and the learning and growth perspectiveb. financial perspective and the internal perspectivec. customer perspective and the internal perspectived. customer perspective and the learning and growth perspective32. A chain of cause-and-effect relationships that appropriately link the four balancedscorecard perspectives is:a. a high return on investment causes customer loyalty that results in skilled productionworkers that improve process qualityb. skilled production workers help to produce process quality that results in customerloyalty that helps to increase return on investmentc. customer loyalty results in a high return on investment that results in the ability toattract skilled production workers that improve process qualityd. improved process quality results in a high return on investment that causes customerloyalty that results in the ability to attract skilled production workers33. If a financial measure were growing revenues, then a driver from the customer perspectivewould MOST likely be:a. cross-selling other company productsb. trained employeesc. reduced cycle timesd. innovative processes34. If a customer measure were customer loyalty, then a driver from the internal perspectivewould MOST likely be:a. implementing cutting-edge technologyb. repeat salesc. high-quality production processesd. increased profits35. If an internal measure were shorter cycle times, then a driver from the learning and growthperspective would MOST likely be to:a. lower cost of acquiring materialsb. achieve just-in-time supplier capabilityc. offer a complete product lined. expand product offerings36. Which of the following statements is true?a. Vision and mission set the general direction for the organization.b. Strategy is a concise, internally-focused statement of how the organization expects tocomplete and deliver value to customers.c. Mission is a concise, externally-focused statement that expresses how theorganization wants to be perceived by the external world.d. Vision is about selecting the set of activities to create a sustainable difference in themarketplace.37. The purpose of the Balanced Scorecard is BEST described as helping an organization:a. develop customer relationsb. mobilize employee skills for continuous improvements in processing capabilities,quality, and response timesc. introduce innovative products and services desired by target customersd. translate an organization’s mission, vision, and strategy into a set of performancemeasures that help to implement the strategy38. The FIRST step to successful Balanced Scorecard implementation is clarifying:a. the organization’s mission, vision, and strategyb. who is the target customerc. the owner’s expectations about the return on investmentd. the objectives of all four balanced scorecard measurement perspectivesTHE FOLLOWING INFORMATION APPLIES TO QUESTIONS 39 AND 40.Stewart Corporation plans to grow by offering a sound system, the SS3000, which is superior and unique from the competition. Stewart believes that putting additional resources into R&D and staying ahead of the competition with technological innovations is critical to implementing its strategy.39. Stewart’s value proposition is:a. product innovation and leadershipb. best total costc. complete customer solutionsd. employees recognizing customer needs40. To further company strategy, measures on the Balanced Scorecard would MOST likelyinclude:a. shorter cycle timesb. manufacturing qualityc. yieldd. lowest cost supplierTHE FOLLOWING INFORMATION APPLIES TO QUESTIONS 41 AND 42.Riter Corporation manufactures water toys. It plans to grow by producing high-quality water toys at a low cost that are delivered in a timely manner. There are a number of other manufacturers who produce similar water toys. Riter believes that continuously improving its manufacturing processes and having satisfied employees are critical to implementing its strategy.41. Riter’s value proposition is:a. product innovation and leadershipb. complete customer solutionsc. employees recognizing customer needsd. best total cost42. To further company strategy, measures on the balanced scorecard would MOST likelyinclude:a. number of process improvementsb. first to marketc. longer cycle timesd. number of new products43. __________ are (is) best stated as action phrases that articulate what the organization hopesto accomplish.a. Measuresb. The value propositionc. Objectivesd. The balanced scorecard44. __________ describe(s) specifically how success in achieving objectives is determined.a. Measuresb. The value propositionc. Targetsd. The Balanced Scorecard45. __________ establish the level of performance or rate of improvement required for ameasure.a. Critical success factorsb. The value propositionc. The Balanced Scorecardd. Targets46. Identi fy the BEST description below of the Balanced Scorecard’s financial perspective. Toachieve our firm’s vision and strategy:a. How can we obtain greater profits for the current year?b. How should we appear to our shareholders?c. How will we obtain continuous improvements?d. How can we secure greater customer satisfaction?47. Identify the BEST description of the Balanced Scorecard’s internal perspective. To achieveour firm’s vision and strategy:a. How do we lower costs?b. How do we motivate employees?c. How can we obtain greater profits?d. What must we excel at to satisfy our customers and shareholders?48. All of the following questions relate to the Balanced Scorecard’s learning and growthperspective EXCEPT:a. How do we achieve greater employee satisfaction?b. How do we increase profits and return on capital?c. How do we provide information systems with updated technology?d. How will we sustain our ability to change and improve?49. Identify the BEST description of the Balanced Scorecard’s customer perspective. Toachieve our firm’s vision and strategy:a. How do we obtain a greater market share?b. What do our noncustomers consider to be most important?c. What new processes do our customers value?d. How do we obtain outcomes that meet or exceed customer expectations?50. The return-on-investment ratio is an example of a Balanced Scorecard measure of the:a. internal perspectiveb. customer perspectivec. learning and growth perspectived. financial perspective51. The number of complaints about a product is an example of a Balanced Scorecard measureof the:a. internal perspectiveb. customer perspectivec. learning and growth perspectived. financial perspective52. Manufacturing cycle efficiency is an example of a Balanced Scorecard measure of the:a. internal perspectiveb. customer perspectivec. learning and growth perspectived. financial perspective53. Surveys of employee satisfaction is an example of a Balanced Scorecard measure of the:a. internal perspectiveb. customer perspectivec. learning and growth perspectived. financial perspective54. Measures of the Balanced Scorecard’s customer perspective include:a. market shareb. number of on-time deliveriesc. number of process improvementsd. revenue growth55. The following statements are true regarding the financial perspective EXCEPT:a. Financial performance can be improved through two basic approaches – revenuegrowth and productivity.b. Financial objectives typically relate to profitability.c. A financial measure might be net income.d. A financial objective might be to offer low prices to satisfy and retain price-sensitivecustomers.56. The following statements are true regarding the customer perspective EXCEPT:a. Customer satisfaction leads to customer retentionb. A customer target might be to reduce cash expenses by 3%.c. Customer retention generally leads to increased customer profitabilityd. Success in the customer perspective should lead to improvement in the financialperspective.57. It is useful to think of the internal business processes perspective of the Balanced Scorecardwithin four groupings that include all of the following EXCEPT:a. operating processesb. customer satisfaction processesc. innovation processesd. regulatory and social processes58. Managers for the learning and growth perspective of the Balanced Scorecard must invest inall of the following EXCEPT:a. reducing development cycle timesb. improving the skills of their employeesc. enhancing information technology and systemsd. aligning people to the company’s objectives59. Key performance indicator cards are scorecards that are developed:a. with only a single measure for each of the Balanced Scorecard perspectivesb. without working from organizational strategyc. to be more effective than the balanced scorecardd. to define the compensation system for executives60. Key performance indicator cards:a. lead to local but not global or strategic improvementsb. include only financial measuresc. are organized into ten perspectivesd. measure only a single Balanced Scorecard perspective61. Nonprofit and government organizations:a. cannot use the Balanced Scorecard because they have no customersb. cannot use the Balanced Scorecard because they have no financial objectivec. may use the Balanced Scorecard by adding a social impact perspective to the top ofthe strategy mapd. may use the Balanced Scorecard by not linking it to mission and strategy62. Success for nonprofit and government organizations is measured primarily by:a. their financial performanceb. their effectiveness in providing benefits to constituentsc. whether they can raise moneyd. whether they can balance their budgets63. To effectively use the Balanced Scorecard, nonprofit and government organizations:a. must identify a clear strategy with outcomes and initiatives identifiedb. must identify an extended list of planned programsc. must shift thinking to what it plans to do, not what it plans to accomplishd. These organizations cannot effectively use the Balanced Scorecard.64. Nonprofit and government organizations:a. may identify the customer as the funder (taxpayer/donor) or the recipient of theservicesb. use the Balanced Scorecard to communicate mission and strategy more clearly toemployeesc. use the mission rather than shareholder objectives to drive strategyd. All of the above are correct.65. Measurement for the Balanced Scorecard:a. creates focus for the futureb. communicates an important message to all employeesc. focuses the entire organization on strategic implementationd. All of the above are correct.66. Translating the strategy to operational terms:a. is an analytical exerciseb. results in the benefit of having the end product of the scorecardc. often results in team building and commitment to the new strategyd. All of the above are correct.67. Which of the following statements regarding aligning the organization to strategy is true?a. Measures of individual business units must add up to the corporate measure, just likeaggregating financial measures.b. Support functions and shared units are exempt from the Balanced Scorecard processsince they have no external customer.c. High-level strategic objectives on the corporate scorecard guide the development ofBalanced Scorecards for the decentralized operating units.d. All of the above are correct.68. Which of the following statements regarding strategy is correct?a. All employees are challenged to develop team or individual objectives that supportcorporate objectives.b. CEOs and senior leadership can implement strategy by themselves.c. It is safe to assume that the workforce is incapable of understanding these conceptsand ideas.d. All of the above are correct.69. To become a strategy-focused organization:a. monthly management meetings should focus on variances between performance andwhat was plannedb. the budgeting process must protect long-term initiatives from the pressures to delivershort-term performancec. scorecards and priorities should be updated annually when preparing next year’sbudgetd. All of the above are correct.70. To mobilize change, leadership should:a. actively involve the executive teamb. continually focus on the change initiativesc. use teamwork to coordinate changesd. All of the above are correct.71. The greatest threat to successful Balanced Scorecard implementation is:a. poor scorecard designb. a poor organizational process for development and implementationc. too few scorecard measuresd. too many financial perspective measures72. Senior management, rather than middle management, must be actively involved in theBalanced Scorecard project because:a. middle management lacks understanding of the strategy for the entire organizationb. middle management lacks authorization to make decisionsc. senior management needs to build an emotional commitment to the strategyd. All of the above are correct.73. Successful implementation of the Balanced Scorecard:a. may be completed by one important member of the senior management team, such asthe chief financial officerb. involves everyone in the organization knowing and understanding the strategyc. should not begin until data are collected for all scorecard measuresd. starts with a process to acquire a new data collection systemEXERCISE/PROBLEM74. Draw a strategy map that identifies the cause-and-effect linkages of the followingobjectives:Process qualityCustomer loyaltySkilled production workersReturn on investment75. Draw a strategy map that identifies the cause-and-effect linkages of the followingobjectives:Market shareStrategic technology availabilityGrow revenuesDesign and develop new products76. Buck Corporation plans to grow by offering a computer monitor, the CM3000, which issuperior and unique from the competition. Buck believes that putting additional resources into R&D and staying ahead of the competition with technological innovations are critical to implementing its strategy.Required:a. Is Buck’s strategy one of product innovation and leadership, best total cost, orcomplete customer solutions? Briefly explain.Identify at least one key element that you would expect to see included in the BalancedScorecard:b. for the financial perspective;c. for the customer perspective;d. for the internal perspective; ande. for the learning and growth perspective.77. Maloney Corporation manufactures plastic water bottles. It plans to grow by producinghigh-quality water bottles at a low cost that are delivered in a timely manner. There are a number of other manufacturers who produce similar water bottles. Maloney believes that continuously improving its manufacturing processes and having satisfied employees are critical to implementing its strategy.Required:a. Is Maloney’s strategy one of product innovation and leadership, best total cost, orcomplete customer solutions? Briefly explain.Identify at least one key element that you would expect to see included in the Balanced Scorecard:b. for the financial perspective;c. for the customer perspective;d. for the internal perspective; ande. for the learning and growth perspective.CRITICAL THINKING/ESSAY78. Give at least two examples of knowledge-based intangible assets. Are knowledge-basedintangible assets critical for success? Explain.79. What are the four key perspectives in the Balanced Scorecard? In a strategy map, what arethe cause-and effect linkages among these four perspectives?80. What is the primary purpose of the Balanced Scorecard?81. What is a key performance indicator scorecard and how does it differ from the BalancedScorecard? Which is more effective?82. How does a Balanced Scorecard for nonprofit and government agencies differ from a for-profit scorecard?83. Describe at least two of the five principles that assist in making the transition to a strategy-focused organization.84. What is the key ingredient to successful Balanced Scorecard implementation? Explain.CHAPTER 9THE BALANCED SCORECARDTRUE/FALSELO1 1. a LO2 2. b LO2 3. a LO2 4. a LO3 5. aLO3 6. a LO3 7. a LO4 8. b LO4 9. a LO4 10. b LO4 11. b LO4 12. a LO5 13. b LO5 14. a LO6 15. b LO6 16. a LO7 17. a LO7 18. b LO8 19. b LO8 20. b MULTIPLE CHOICELO1 21. cLO1 22. aLO1 23. dLO1 24. cLO1 25. aLO2 26. bLO2 27. dLO2 28. dLO2 29. cLO2 30. cLO2 31. cLO2 32. bLO2 33. aLO2 34. cLO2 35. bLO3 36. aLO3 37. dLO3 38. aLO3 39. aLO3 40. bLO3 41. dLO3 42. aLO4 43. cLO4 44. aLO4 45. dLO4 46. bLO4 47. dLO4 48. bLO4 49. dLO4 50. dLO4 51. bLO4 52. aLO4 53. cLO4 54. aLO4 55. dLO4 56. bLO4 57. bLO4 58. aLO5 59. bLO5 60. aLO6 61. cLO6 62. bLO6 63. aLO6 64. dLO7 65. dLO7 66. dLO7 67. cLO7 68. aLO7 69. bLO7 70. dLO8 71. bLO8 72. dLO8 73. bEXERCISE/PROBLEMLO274. Skilled production workers → Process quality → Customer loyalty → Return oninvestmentLO275. Strategic technology availability → Design and develop new products → Market share →Grow revenuesLO2,3,476. Solution:a. Buck’s strategy is one of product innovation and leadership because the companyplans to offer a product that is superior and unique from the competition.The company’s Balanced Scorecard should describe the product innovation and leadership strategy. Key elements should include:b. operating income growth from charging higher margins for CM3000 for the financialperspective;c. market share in the high-end monitor market, customer satisfaction, and newcustomers for the customer perspective;d. manufacturing quality, new product features added, and order delivery time for theinternal business perspective; ande. development time for new features, improvements in manufacturing technologies,employee education and skill levels, and employee satisfaction for the learning andgrowth perspective.LO2,3,477. Solution:a. Maloney’s strategy is one of best total cost because there are a number of othermanufacturers who produce similar water bottles. To succeed, Maloney will have toachieve lower costs relative to competitors through productivity and efficiencyimprovements, elimination of waste, and tight cost controls.The company’s Balanced Scorecard should describe the best total cost strategy. Keyelements should include:b. operating income growth from productivity gains and growth for the financialperspective;c. growth in market share, new customers, customer responsiveness, and customersatisfaction for the customer perspective;d. yield, time to complete customer jobs, and order delivery time for the internalbusiness perspective; ande. number of process improvements, hours of employee training, and employeesatisfaction for the learning and growth perspective.CRITICAL THINKING/ESSAYLO178. Give at least two examples of knowledge-based intangible assets. Are knowledge-basedintangible assets critical for success? Explain.Solution: Yes, business has moved from the industrial age into the information age where knowledge-based intangible assets create value and are critical for success. Examplesinclude loyal and profitable customer relations, high-quality processes, innovative products and services, employee skills and motivation, and database and information systems.LO279. What are the four key perspectives in the Balanced Scorecard? In a strategy map, what arethe cause-and effect linkages among these four perspectives?Solution: The four key perspectives in the Balanced Scorecard are:a. the financial perspective;b. the customer perspective;c. the internal perspective; andd. the learning and growth perspective.In a strategy map, the learning and growth perspective causes improvement in the internal business processes perspective, which causes improvement in the customer perspective, which helps to attain the objectives of the financial perspective.Learning and growth → Internal → Customer → Financial perspectivesLO380. What is the primary purpose of the Balanced Scorecard?Solution: The primary purpose of the Balanced Scorecard is to translate an organization’s vision, mission, and strategy into a set of performance measures that put that strategy into action with clearly-stated objectives, measures, targets, and initiatives.LO581. What is a key performance indicator scorecard and how does it differ from the BalancedScorecard? Which is more effective?Solution: The Balanced Scorecard translates an organization’s strategy into a set ofperformance measures that put that strategy into action with clearly-stated objectives,whereas the key performance indicator scorecard does not link the performance indicators to a strategy. The Balanced Scorecard is more effective because it links objectives tostrategy.。
平衡计分卡简单介绍
平衡计分卡－内部营运类指标
设定内部营运类指标即从内部营运角度思考：我们必须从哪些方面进行 控制和提高？其旨在找出企业必须做好的方面和需要提高竞争优势的方 面，从而保证客户类指标和财务类指标的实现
其衡量的是为实现公司价值增长的重要营运操作控制活动的效果，是紧密结合不同 部门或职位职责，体现其直接工作效果的指标 内部营运类指标根据公司当年总体绩效计划和各分公司和部门的具体职责和工作流 程来确定
客户类指标
例如： •客户满意度 •市场份额 •用户数量 •平均用户收益
财务类指标
例如： •投资回报率 •现金流量 •盈利率 •利润
公司战略
公司愿景
公司使命
学习发展类指标
例如： •内部员工满意度 •部门协作满意度 •员工培训次数
内部营运类指标
例如： •安全事故率 •工程项目完成周期率 •工程项目质量 •流程制度建设及执行
1992年，由Dr. Rober Kaplan与Dr. David Norton在对美国12家绩效管理 成绩卓著的公司进行一年的研究之后总结其经验提出的，简称BSC，即 Balanced Score Card
2
平衡计分卡的组成部分
一套完善的平衡计分卡应该是从公司战略目标出发，从四个方面分别设 定有助于达到战略目标的绩效管理指标：
成本
风险
结果
新业务开发 按时完成率
促销活动按 时完成率
新业务开发 平均成本
营销费用预 算达成率
年度新业务 开发总数
市场营销报 告的质量
平均发票错 误数
采购成本预算 违规采购的次
达成率
数
采购质量问 题发生次数
年度大学生招 招聘费用预算
聘按时完成率
平衡计分卡Balanced-Scorecard-详解分享
企業 策略 管理 能力
績效管理
功能
• 平衡計分卡 • 價值基礎管理 • 標竿管理
預算規劃 模擬預測
成本/獲利 分析
• 策略擬定 • “What if “模擬分析 • 作業制預算制度 • 目標成本制度
• 流程/作業制成本制度 • 產品成本與獲利 • 服務成本 • 顧客成本與獲利
有效執行策略的四項障礙
績效管理的文化
將改善什麼?
重視工作對客戶的價值 策略執行與績效指標之連結 透明化 負責任 注重個人與團隊 溝通 以事實為基礎的管理文化 一致性
績效管理 循環
績效管理 績效管理 基礎建設 文化
如何達成文化的移轉?
績效管理相關教育訓練 主管身體力行績效管理循環 規劃與分配資源的方式與績
平衡計分卡 Balanced Scorecard (BSC)
A very different approach. For very different results.
組織所面臨策略管理的挑戰
幾乎所有的組織都有其策略願景，但是只有少數組織能夠實現其策略目標
97%
80%
52%
33%
策略願景
清楚的 策略計劃
內部流程
為滿足股東與顧客之需 求與期望，我們必須在 那個流程上保持優勢？
學習與成長
為達成企業遠景，我們該 如何保持學習成長，並進 行必要的變革與改善？
顧客
既有及潛在的客戶如何 看待我們，我們如何繼 續提供價值給客戶？
衡量架構應包含“領先”及“ 落後”指標。
當模型處於平衡點時，所有非 財務面衡量指標應能結合並支 持財務面指標 。
達成些許 策略性目標
達成多數 策略性目標
MBA学位论文中最常用的10个理论基础
MBA学位论文中最常用到的10个理论基础1. 波特的竞争战略理论（Porter's Competitive Strategy Theory）代表人物: 迈克尔·波特（Michael E. Porter）主要观点:波特的竞争战略理论强调企业在市场中的竞争地位。
波特提出了“竞争优势”的概念，并定义了三种基本的竞争战略：成本领先战略、差异化战略和集中战略。
成本领先战略旨在通过降低生产成本来获得竞争优势，适合大规模生产的企业。
差异化战略则通过提供独特的产品或服务来区分自己，以便在市场中获得溢价。
集中战略则是通过专注于特定市场或细分市场来实现竞争优势。
理论贡献:波特的理论为企业提供了一种系统化的框架来分析和制定竞争战略。
他通过分析产业结构（即“五力模型”）来解释市场竞争的本质，包括行业内竞争、潜在进入者的威胁、替代品的威胁、供应商的议价能力和买家的议价能力。
2. 马斯洛需求层次理论（Maslow's Hierarchy of Needs Theory）代表人物: 亚伯拉罕·马斯洛（Abraham Maslow）主要观点:马斯洛提出的需求层次理论将人类的需求分为五个层次：生理需求、安全需求、社交需求、尊重需求和自我实现需求。
他认为，只有在较低层次的需求得到满足后，人们才会追求更高层次的需求。
这个理论帮助理解员工的动机和需求，从而更好地设计激励措施和员工福利。
理论贡献:马斯洛的理论为组织行为学和人力资源管理提供了重要的参考框架，特别是在员工激励和工作满足感方面。
它还影响了领导力理论、消费者行为理论等领域。
3. 赫茨伯格的双因素理论（Herzberg's Two-Factor Theory）代表人物: 弗雷德里克·赫茨伯格（Frederick Herzberg）主要观点:赫茨伯格的双因素理论也被称为“激励—保健理论”。
该理论将工作中的因素分为两类：激励因素（如成就、承认、工作的性质）和保健因素（如工资、工作条件、人际关系）。
平衡记分卡
平衡记分卡浅议平衡记分卡（the Balanced Score Card,简称BSC）作为一种前沿的、全新的组织绩效管理手段和管理思想，在全世界的各行各业得到广泛的运用。
一、平衡记分卡的来源哈佛商学院的罗伯特.S.卡普兰（哈佛商学院的领导力开发课程教授）和诺朗诺顿研究所所长大卫.P.诺顿（复兴全球战略集团创始人兼总裁）经过为期一年对在绩效测评方面处于领先地位的12家公司的研究后，发展出一种全新的组织绩效管理方法，即“平衡记分卡”，并发表于1992年1/2月号的《哈佛商业评论》中。
二、平衡记分卡的基本内容平衡记分卡打破了传统的只注重财务指标的业绩管理方法，认为传统的财务会计模式只能衡量过去发生的事情。
在工业时代，注重财务指标的管理方法还是有效的，但在信息社会里，传统的业绩管理方法并不全面。
组织必须通过在客户、供应商、员工、组织流程、技术和革新等方面的投资，获得持续发展的动力。
基于这种认识，平衡记分卡方法认为，组织应从四个角度审视自身业绩：客户、业务流程、学习与成长、财务。
平衡记分卡中的目标和评估指标来源于组织战略，它把组织的使命和战略转化为有形的目标和衡量指标。
1、在客户方面：管理者们确认了组织将要参与竞争的客户和市场部分，并将目标转换成一组指标，如市场份额、客户留住率、客户获得率、顾客满意度、顾客获利水平等。
2、在业务流程方面：为吸引和留住目标市场上的客户，满足股东岁财务回报的要求，管理者需关注对客户满意度和实现组织财务目标影响最大的那些内部过程，并为此设立衡量指标。
在这一方面，平衡记分卡重视的不是单纯的现有经营过程的改善，而是以确认客户和股东的要求为起点、满足客户和股东要求为重点的全新的内部经营过程。
3、在学习和成长方面：确认了组织为了实现长期的业绩而必须进行的对未来的投资，包括对雇员的能力、组织的信息系统等方面的衡量。
组织在上述各方面的成功必须转化为财务上的最终成功。
产品质量、完成订单时间、生产率、新产品开发和客户满意度方面的改进只有转化为销售额的增加、经营费用的减少和资产周转率的提高，才能为组织带来利益。
- 1、下载文档前请自行甄别文档内容的完整性，平台不提供额外的编辑、内容补充、找答案等附加服务。
- 2、"仅部分预览"的文档,不可在线预览部分如存在完整性等问题,可反馈申请退款(可完整预览的文档不适用该条件!)。
- 3、如文档侵犯您的权益，请联系客服反馈,我们会尽快为您处理(人工客服工作时间：9:00-18:30)。
Business View
If you want to influence outcomes the focus needs to be on:
People X Process = Profit (Predictive Indicators)
FOCUS
IS ON MEASURING AND MANAGING THE PEOPLE AND PROCESSES WITHIN THE BUSINESS IN REAL TIME
A business is made up of:
Inputs
Activities
People X Process
Outcomes
This is the real Profit equation
Truth #1
Your firm’s profitability depends on how well your people consistently perform specific activities.
Balanced Scorecard & KPI
Youji Chen
You’re an expert when it comes to…
But do you understand…
?
A business is made up of:
Activities
People X Process
Inputs
Two Views on Profit
Business View Financial View
People X Process Business = Profit
Drivers
Revenue-Expenses Financial = Pray we will look at how these are linked.
Truth #2
People perform best when they understand the “rules of play” and the scoring method is clear.
Truth #3
Small incremental changes in key areas (activities) can have a profound effect on your bottom line.
Income Statement
Reflects activities over a period of time:
Equity = Assets – Liabilities Balance Sheet
Balance Sheet
A snap shot of the financial position of the company at a particular point in time
(Lagging Indicator)
Financial = Historical Focus
Revenue – Expenses = Profit
Outcome Lagging Indicators
We’ve looked at the past, now let’s look at the future…
Measurement is core of the Balanced Scorecard
Balanced Scorecard (BSC)
The Balanced Scorecard expands the business objective beyond summary financial measures. A set of performance measures linkage among four distinct perspectives—finance, customer, internal business process, and learning & growth—used to translate strategy into desired results. The main focus of initial Balanced Scorecard is as an innovative strategic measurement tool, delivering strategy by emphasising control and communication. Balanced Scorecard has been evolving from a measurement system to a comprehensive strategy management system.
Three Goals = Three Statements
1.
To sell our products for more than it costs to make it.
Income Statement
2.
To get a return on our investment.
Balance Sheet
1 month 1 quarter 1 year
Cash Statement Link
Income Statement Cash Flow Statement Balance Sheet
The Cash Flow Statement provides the link between the Balance Sheet and the Income Statement
Balance Scorecard Perspectives
Financial Perspective
• Objectives • Key Performance Indicators • control
Customer Perspective
• Objectives • Key Performance Indicators • control
Research finding Balanced Scorecard—It
Is Really Drive Performance
Balanced Scorecard (BSC)
If
you can’t measure, you can’t managed If you can’t measure, you can’t improved
3.
To maintain a healthy cash flow to keep the Business running. Cash Flow Statement
Basic Financial Equations
Profit = Revenue – Expenses Income Statement
In Business, we need…
Real-time feedback clear link between compensation and performance KPI’s are direct connections to company goals KPI’s serve as indicators for the outcome of the “game” while still in play
Where do we start?
The bottom line is…
…most businesses are data rich and information poor.
Our job is to help business sort through the mountain of data to identify measures that are critical to their company’s success.
Internal Process Perspective
STRAEGY
• Objectives • Key Performance Indicators • control
Learning & Growth Perspective
• Objectives • Key Performance Indicators • control
In Football…
Performance is measured and compensation is based, on two levels of scoring:
How the team performs as a
whole And how each individual performs.
This leads us to the other half of the formula that drives profit in business, which is:
Activities Drive Profits.
Our approach creates a link between: Traditional Financial Indicators Revenue – Expenses = Profit AND Key Performance Indicators (KPIs) People x Process = Profit
Balanced Scorecard (BSC)
Initiated by Robert S. Kaplan, a Professor at HBS He did research by belief that existing performance measurement approaches, primarily relying on financial accounting measures, were becoming obsolete.