平衡计分卡的基本概念(英文版)
“平衡计分卡”详解
平衡计分卡平衡计分卡(Balanced Score Card；BSC）一、什么是平衡计分卡平衡计分卡(The Balanced ScoreCard，简称BSC），就是根据企业组织的战略要求而精心设计的指标体系。
按照卡普兰和诺顿的观点，“平衡计分卡是一种绩效管理的工具。
它将企业战略目标逐层分解转化为各种具体的相互平衡的绩效考核指标体系，并对这些指标的实现状况进行不同时段的考核，从而为企业战略目标的完成建立起可靠的执行基础”。
二、平衡计分卡的起源平衡计分卡于20世纪90年代初由哈佛商学院的罗伯特·卡普兰(Robert Kaplan)和诺朗诺顿研究所所长（Nolan Norton Institute）、美国复兴全球战略集团创始人兼总裁戴维·诺顿(David Norton)所从事的“未来组织绩效衡量方法”一种绩效评价体系。
当时该计划的目的，在于找出超越传统以财务量度为主的绩效评价模式，以使组织的“策略”能够转变为“行动”而发展出来的一种全新的组织绩效管理方法。
平衡计分卡自创立以来，在国际上，特别是在美国和欧洲，很快引起了理论界和客户界的浓厚兴趣与反响。
平衡计分卡被《哈佛商业评论》评为75 年来最具影响力的管理工具之一，它打破了传统的单一使用财务指标衡量业绩的方法。
而是在财务指标的基础上加入了未来驱动因素，即客户因素、内部经营管理过程和员工的学习成长，在集团战略规划与执行管理方面发挥非常重要的作用。
根据解释，平衡计分卡主要是通过图、卡、表来实现战略的规划。
三、平衡计分卡的本质特征1、平衡计分卡是一个系统性的战略管理体系，是根据系统理论建立起来的管理系统。
平衡计分卡是一个核心的战略管理与执行的工具，是在对企业总体发展战略达成共识的基础上，通过设计实施，将其四个角度的目标、指针，以及初始行动方案有效地结合在一起的一个战略管理与实施体系。
它的主要目的是将企业之战略转化为具体的行动，以创造企业的竞争优势。
the Balanced Scorecard
the Balanced Scorecard，简称BSCBSC是由罗伯特〃S 〃卡普兰（哈佛商学院的领导力开发课程教授）和大卫〃P 〃诺顿（复兴全球战略集团创始人兼总裁）对美国12家优秀企业为期一年的研究后创建的一套企业业绩评价体系，后来在实践中扩展为一种战略管理工具。
平衡计分卡是从财务、客户、内部运营、学习与成长四个角度，将组织的战略落实为可操作的衡量指标和目标值的一种新型绩效管理体系。
设计平衡计分卡的目的就是要建立‚实现战略导向‛的绩效管理系统，从而保证企业战略得到有效的执行。
因此，人们通常称平衡计分卡是加强企业战略执行力的最有效的战略管理工具。
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、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。
平衡计分卡从四个方面考察组织绩效。
财务维度从财务角度来看：我们在股东眼中应该是怎样的？银行经营的结果是使股东获得财务回报。
因此，财务指标是BSC所有维度的核心。
财务能全面、综合地衡量经营活动的最终成果、衡量企业创造股东价值的能力。
主要包括现有产品的销售能力、新金融产品的销售与盈利水平、费用预算达成率等。
客户维度从客户角度来看：我们在客户眼中应该是怎样的？向客户提供合适的金融产品和服务，满足客户需要，银行才能生存。
提高服务质量、保证服务水平、保障交易安全、提供合理的产品及服务的定价等。
从客户的角度给自己设定目标与评价指标，以保证银行的工作能有所成效。
客户维度的指标主要包括客户满意度、品牌认知度、营销及服务人员的专业化能力、产品与服务的价值等。
内部营运维度从内部营运角度思考：我们需要在哪些流程上表现出色？这些内部运营重视的是对客户满意度和实现企业财务目标影响最大的流程。
一个企业不能样样都是最好，但是它必须在某些方面具有提供满足客户需要产品的机能，在某些方面拥有竞争优势，它才能立足。
平衡计分卡培训课程英文版
平衡计分卡培训课程英文版Balanced Scorecard Training CourseIntroduction:Balanced Scorecard is a strategic management tool, which is used to align business activities to the vision and strategy of an organization. It is a unique approach that helps to measure business performance and improve decision-making. The Balanced Scorecard training course is a comprehensive program that provides participants with an in-depth understanding of the methodology, tools, and techniques involved in implementing and managing a Balanced Scorecard system.Course Objective:The objective of this training course is to help participants gain a thorough understanding of:• The Balanced Scorecard methodology and its importance in strategic management• Setting performance objectives an d measurement frameworks• The various components and perspectives of the Balanced Scorecard• Using the Balanced Scorecard for performance monitoring, forecasting, and decision-making• Identifying key performance indicators (KPIs) and developing scorecards• Aligning strategy execution with business processes and systems• The key success factors for implementing a successful Balanced Scorecard systemCourse Content:The Balanced Scorecard training course is structured to provide the participants with an in-depth understanding of the methodology, tools, and techniques involved in implementing and managing a Balanced Scorecard system. The course content includes the following modules:Module 1: Introduction to Balanced Scorecard• The concept of Balanced S corecard• Fundamentals of strategic management• The Balanced Scorecard approach to strategy execution• The benefits and challenges of implementing a Balanced ScorecardModule 2: Designing a Balanced Scorecard System• Developing a strategy map• Setting objectives and key results• Developing KPIs for each perspective• Aligning measures and targets with business objectivesModule 3: Implementing a Balanced Scorecard System• Integrating the Balanced Scorecard with business processes• Measuring and tracking performance• Analyzing trends and making decisions• Communicating progress and resultsModule 4: Key Success Factors in Implementing a Balanced Scorecard• The role of leadership and culture• Building stakeholder alignment• Ensuring data accur acy and relevance• Continuously improving the Balanced Scorecard systemCourse Delivery:The Balanced Scorecard training course can be delivered in various formats, including classroom training, virtualinstructor-led training, and eLearning. The instructor-led training can be customized to meet the specific needs of an organization. The training materials include comprehensive course manuals, case studies, and exercises. The training can be delivered byexperienced consultants who have extensive knowledge and practical experience in implementing Balanced Scorecard systems across various industries.Target Audience:The Balanced Scorecard training course is designed for business executives, managers, and professionals who are responsible for developing and implementing strategic plans in their organizations. It is also suitable for those who are involved in performance management, quality management, and process improvement initiatives.Conclusion:The Balanced Scorecard training course is a valuable investment for organizations looking to improve their strategic management processes and enhance their performance. By participating in this course, individuals will gain the knowledge and skills needed to design, implement, and manage a successful Balanced Scorecard system that aligns their business activities with their strategic objectives. The course content covers the entire process, from strategy development to performance monitoring, which ensures that individuals acquire a comprehensive understanding of the methodology and its practical application.。
平衡计分卡英语
平衡计分卡英语English:The Balanced Scorecard (BSC) is a strategic management tool that enables organizations to translate their vision and strategy into actionable objectives and measures across four key perspectives: financial, customer, internal business processes, and learning and growth. Developed by Robert S. Kaplan and David P. Norton in the early 1990s, the BSC helps organizations to balance short-term financial objectives with long-term strategic goals, and to communicate and monitor progress towards those goals effectively. In the financial perspective, organizations focus on financial metrics such as revenue growth, profitability, and return on investment to ensure sustainable financial performance. The customer perspective emphasizes meeting customer needs and expectations by measuring indicators such as customer satisfaction, retention, and market share. Internal business processes perspective involves identifying and optimizing key processes to enhance efficiency and quality, leading to improved customer satisfaction and financial outcomes. The learning and growth perspective focuses on building organizational capabilities through investments in employee training, technology,and innovation, which ultimately drive long-term success and competitiveness. By integrating these perspectives, the Balanced Scorecard provides a comprehensive framework for strategic planning, execution, and performance management, enabling organizations to align their activities with their strategic objectives and achieve sustainable success.中文翻译:平衡计分卡（BSC）是一种战略管理工具，使组织能够将其愿景和战略转化为可操作的目标和指标，涵盖了财务、客户、内部业务流程和学习与成长四个关键视角。
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
计分卡基本概念(英文版)
Performance drivers
Lead indicators
Designed for competitive excellence.
Financial
Customer
Identifies Customer, market
segments and value propositions
to be delivered
Results that the business
provides to
its
shareholders
Internal Process
Translating the
Vision
Communicating Dynamic
and Linking
BSC
Articulating the shared vision Supplying strategic feedback Facilitating strategy review
and learning
Feedback and
Learning
Communicating and educating Setting Goals Linking rewards to performance
measures
Business Planning
Setting Targets Aligning strategic initiatives Allocating resources Establishing milestones
Financial
Measures organizational performance across four balanced perspectives:
平衡计分卡(balancedscorecard)
4 平衡计分卡(balanced scorecard)概述平衡计分卡是快速全面了解组织或经营单位绩效的一套衡量方法，从四个方面进行衡量：顾客、企业内部、创新与学习以及财务。
在每一方面中，组织所选择的衡量标准可以反映出组织的经营战略。
组织的每个层面的衡量标准、目标和行动用以支持组织的全局平衡计分。
因此，平衡计分卡允许组织中的每个成员对决定组织成功的最重要因素进行计划和监督。
适用场合对于高级管理层：•制定组织的任务和战略时；•在组织中交流任务和战略时；•为实现组织目标，计划项目时；•之后，定期回顾组织绩效时。
对于组织中的每个成员：•仅当整个组织或经营单位的平衡计分卡已经建立时；•计划改进重点时；•评估现有过程多大程度上满足顾客或组织需求时；•建立改进目标，计划如何达到时；•计划采用什么衡量标准监控改善成果时，既可以在新方法的试验阶段，也可以在标准化以后。
实施步骤建立平衡计分卡的全过程超出了本书的介绍范围，这里只是简要概括一下一般概念。
对于高层管理者：1对组织目标和战略达成共识。
2考虑衡量组织绩效的四个方面：•顾客•企业内部•创新与学习•财务决定是否需要改变这四个方面的名称或者添加其他方面，以适合组织的需要。
3就每一方面，选择不多于五个的衡量标准，来指导过程实现组织的战略目标。
4为每个衡量标准选择目标，当目标实现时，组织向成功就靠近了一步。
在组织的每个层次（小组或个人），过程是类似的：1复审组织以及所属单位的平衡计分卡，明确什么是需要衡量的，以及这些衡量指标是怎样定义组织的重要因素的。
2就每一方面，根据你所在的层次，选择不多于五个衡量标准代表你对组织标准的贡献。
3为衡量标准选择目标，这就是你所在层次的平衡计分卡。
组织中的每个成员将平衡计分卡付诸实施时的步骤：4识别可以实现目标的行动。
针对每个行动，识别哪个衡量指标能够指导行动的成功。
5在衡量指标的改进中建立里程碑，包括何时到达这个里程碑以及量化目标。
6定期复审计分卡，根据需要调整行动、里程碑、目标或者衡量标准或战略。
ACCA F5知识点：Balanced Scorecards
ACCA F5知识点：Balanced Scorecards平衡计分卡源自哈佛大学教授Robert Kaplan与诺朗顿研究院（Nolan Norton Institute）的执行长David Norton于90年所从事的「未来组织绩效衡量方法」一种绩效评价体系,当时该计划的目的，在于找出超越传统以财务量度为主的绩效评价模式，以使组织的「策略」能够转变为「行动；经过将近20年的发展，平衡计分卡已经发展为集团战略管理的工具，在集团战略规划与执行管理方面发挥非常重要的作用。
根据解释，平衡计分卡主要是通过图、卡、表来实现战略的规划。
平衡计分卡发展经历三代发展。
平衡计分卡是从财务、客户、内部运营、学习与成长四个角度，将组织的战略落实为可操作的衡量指标和目标值的一种新型绩效管理体系。
设计平衡计分卡的目的就是要建立“实现战略制导”的绩效管理系统，从而保证企业战略得到有效的执行。
因此，人们通常称平衡计分卡是加强企业战略执行力的最有效的战略管理工具。
(1)Financial-how do we create value for our shareholders?它的CSF有cost reduction，profitability,growth.用KPI衡量有gross margin/net margin,ROI,%of income from new customer.(2)Customer-what is it about us that customer value?它的CSF有new products,price,quality,time.用KPI衡量有percentage of sales from new products,benchmark prices with competitors,defect rate,delivery lead time.(3)Internal-what processes must we excel at to achieve our financial&customer ovjectives?它的CSF有operational process,productivity,after-sales process.用KPI衡量有cycle time,unit cost,engineering efficiency,rectification time.(4)Innovation&learning-how can we continue to improve&create future value?它的CSF有employee是,internal learning,technology leadership,innovation.用KPI衡量有：staff turnover,suggestions implemented.平衡计分卡这个知识点在ACCAF5中出现，到了高级绩效管理P5里也会考到，希望大家能够很好的把握住这个知识点。
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Learning
Communicating and educating Setting Goals Linking rewards to performance
measures
Business Planning
Setting Targets Aligning strategic initiatives Allocating resources Establishing milestones
Translates a company’s strategy into a coherent set of performance measures.
Establishes cause and effect relationships between Key Performance Indicators.
• Most companies were improving existing processes but were not identifying the ones that were truly strategic.
What is it?
Balanced Scorecard:
Management process to implement a business strategy.
Key internal processes which drive the business
Infrastructure,
people,
systems and
Learning and procedures.
Growth
What is it?
Balanced Scorecard:
Two underlying
factors:
I Manage into the future not in the past
II Implementing the strategy requires 4 steps
Managing Strategy : Four Processes
Clarifying the vision Gaining concensus
Translating the
Vision
Communicating Dynamic
and Linking
BSC
Articulating the shared vision Supplying strategic feedback Facilitating strategy review
and learning
Financial
Customer
Identifies Customer, market
segments and value propositions
to be delivered
Results that the business
provides to its
shareholders
Internal Process
Financial
Measures organizational performance across four balanced perspectives:
Customer
Learning and Growth
Internal Process
Strategic Perspectives
Measures organizational performance across four balanced perspectives:
The Financial perspective is critical but it only measures past performance.
The BSC introduces additional perspectives, the drivers of future financial performance.
Performance Measures
Diagnostic measures.
Monitor if the business remains in control
Strategic measures. BSC
Define a strategy designed for competitive excellence.
Performance drivers
Strategic Measures “Balanced?” Scorecard
ห้องสมุดไป่ตู้Generic measures.
Lag Indicators.
Core outcome measures Profitability, market share, customer satisfaction, etc..
What is it?
Balanced Scorecard:
Two underlying
factors:
I Manage into the future not in the past
What is it?
Balanced Scorecard: I Manage into the future not in the past
Building a scorecard can help managers link today’s actions with tomorrow’s goals
=
Link long-term strategic objectives with short-term actions
Strategic Perspectives
Balanced Scorecard : Basic Concepts
BSC History
1990, Research arm of KPMG - Study in “Measuring Performance in the Organization of the Future”.
• Relying mainly on financial performance measures was impeding the organizations’ ability to create future value.