5.12.1+平衡计分卡指标汇总英文
KPI 平衡计分卡和EVA绩效评估体系(中英文)
Company Performance Indicators: How to Measure the Performanceof a CompanyByProfessor H.S. ShafaBurwell Endowed Chair of Int’l ManagementOklahoma City UniversityFirst International Conference on KPIBeijing, ChinaMay 22nd, 2002Company, Strategy and Performance 公司、战略及其绩效●A Company is an Association of ProductiveAssets (including People) who cometogether to obtain Economic Advantages●Strategy is a Pattern of Asset or ResourceAllocation that enables Companies tomaintain or improve their Performance●Performance of a company can be measuredin different waysDifferent Approaches to MeasuringPerformance衡量绩效的不同方式●Firm’s Survival As a Measure of Performance (Altman’s Z-Score)●Tobin’s Q●Accounting Measures of Performance (Financial Ratios)●Multiple Stakeholders view of Performance ●Balanced Scorecard●Present Value Measures of Performance ●EVA and MVAMost Commonly Used Key Performance Indicators 最常用的关键业绩指标●Financial Indicators 财务指标●Process Indicators 过程指标●Customer Indicators 顾客指标●Learning and Growth Indicators学习与创新指标Financial Ratios represent an attempt to standardize financial information in order to facilitate meaningful comparisons over time (time series) and between firms or firm to industry (cross section).不同的公司之间或不同的时间段内使用规范的财务信息进行有意义的比较。
美国能源部平衡计分卡导向管理培训资料(英文版)
Strategic Approach
•Customer-focus •Process Analysis •Benchmarking
• Workforce Planning
美国能源部平衡计分卡导向管理培训 资料(英文版)
•Balanced Scorecard •Strategic Perspectives
• The BSC is a vehicle for communicating an organization’s strategic direction and for measuring achievements towards these predetermined objectives
• The BSC clearly establishes linkage between strategic objectives, the measures for determining progress, the stretch targets established, and the focused initiatives needed to move the organization forward to meet those organizational goals
美国能源部平衡计分卡导向管理培训 资料(英文版)
Balanced Scorecard
Performance Measures, Performance Targets, & Management Initiatives
美国能源部平衡计分卡导向管理培训 资料(英文版)
BALANCED SCORECARD
• Results of BSC measurements provide decisionmakers with critical information on: (1) the efficiency with which resources are transformed into goods and services; and (2) the effectiveness of organizational activities and operations in terms of their specific contributions to strategic objectives
平衡计分卡(Balance Score Card)
过程性指标
客户面
新增的绩 效指标
内部营运面
学习与成长面
平衡记分卡的四个层面：内部营运面
结果性指标 传统的绩 效指标
财务面
过程性指标
客户面
建立平衡记分卡的顺序，通常是在先制定财务 和客户方面的目标与指标后，才制定企业内部 流程面的目标与指标，这个顺序使企业能够抓 住重点，专心衡量那些与股东和客户目标息息 相关的流程 内部运营绩效考核应以对客户满意度和实现财 务目标影响最大的业务流程为核心
什么是绩效管理体系？
绩效管理体系的定义 绩效管理体系是一套有机整合的流程 和系统，专注于建立、收集、处理和 监控绩效数据。它既能增强企业的决 策能力，又能通过一系列综合平衡的 测量指标来帮助企业实现策略目标和 经营计划 高效的绩效管理体系是企业实现运 营目标的重要的工具
第0页
高效的绩效管理体系怎样帮助企业实现其运营目标？
固定资产利用率
公司
客户方面的关键成功因素与绩效指标的因果关系举例
关键成功因素
关键绩效指标
关键成功因素
提高大客户的满意度
关键绩效指标
大客户的满意度 市场上由于经销商造成的冲货次数
主要负责部门
销售部门 销售部门 销售部门 技术开发部门 技术开发部门 销售部门 销售部门 销售部门 销售部门 销售部门 销售部门
非财务性指标
客户面 内部流程 学习与成长面
年度经营计划中纲要性提示若干非财 务性目标规划的指标，但缺乏与日常 运作连结的执行计划 企业的定期检查以衡量财务性指标的 实现情况作为重点，忽略了非财务性 指标 非财务性指标与整个评估体系未作很 好的因果联结 财务性数据发生的根本原因，不做深 入的分析和调查
“我们在客户 眼里的表现？”
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。
平衡计分卡的基本概念(英文版)(ppt 30页)
Financial
Customer
Identifies Customer, market
segments and value propositions
to be delivered
Results that the business
provides to
its
shareholders
Internal Process
Feedback and
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.
Key internal processes which drive the business
Infrastructure,
people,
systems and
Learning and procedures.
Growth
What is it?
Balanced Scorecard:
Two underlying
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(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
全英文版平衡计分卡指标汇总
3Process Creativity: # Design Variations3Process Creativity: # Ideas Generated3Process Creativity: # Original Designs3Process Cross Sell Ratio (avg. # products sold to hsld)Lag 3Process Customer feedback - score of customers' satisfaction w/ their shopping experience Lag 3Process Customer Reject Rate on Finished Products (ppm)3Process Customer time / employee attendance (%)3Process Cycle Time3Process Cycle Time3Process Cycle Time: Time in Development Lag 3Process Cycle Time: Claims Processing Cycle Time3Process Dealer acceptance rate of new programs LagLag 3Process Dealer Quality Index (7 dimensions: financial mgmt, service bays, personnel mgmt, car wash operation, convenience stores, gasoline purchasing, better buying experience)3Process Defect rates (ppm)Lag 3Process Defects3Process Delivery3Process Design Reviews3Process Discontinued IT inventory / IT inventory (%)3Process Discounts and Concessions (planned and unplanned)3Process Downtime3Process Efficiency of post sales service processes - cost of resources used Lag 3Process Emergency Workorders3Process Energy Use Alternatives (#)3Process Equipment Mix3Process Equipment Utilization3Process Error Rate, "Sigmas"3Process Errors3Process Expense Ratio Lag 3Process First Pass Yield - % customer requests handled with a single service call rather than multiple calls Lag 3Process First Pass Yield3Process First Pass Yield - Finished Product3Process First Pass Yield - Major Component3Process First Pass Yields (% requiring no rework)Lag 3Process First to market: # of key items in which Kenyon was 1st or 2nd to market Lag3Process Freight Costs3Process Function points / employee month (#)3Process Generous terms under which customers can exchange and return merchandise Lag 3Process Hard Book Closes per Year in Excess of Regulatory/Required Closes3Process Headcount Movement Lead 3Process Hours spent with customers Lead 3Process Hours spent with customers (% )Lead 3Process Innovation3Process Inspections3Process Interest Paid3Process Internal Failure Rate3Process Internal index of customer dissatisfiers Lead 3Process Inventory3Process Inventory - WIP Turns (Annual)3Process Inventory Turnover (Annual Sales / Current Inventory)3Process Inventory Turnover: inventory turns on the selected key items (to balance preceding measure)Lag 3Process Inventory Turns (Annual)3Process Inventory: Finished Goods Inventory3Process Inventory: Obsolete3Process Inventory: Raw Materials Inventory3Process Inventory: Total Inventory3Process Inventory: Work-in-Process Inventory3Process Investment in new product/service development Lag 3Process Investment Profiles3Process IT capacity (CPU & DASD) #3Process IT capacity / employee (#)3Process IT expense / administrative expense (%)3Process IT expense / employee ($)3Process IT performance / employee (#)3Process Key dealer retention Lag 3Process Labor Productivity3Process Labor Productivity (output per hour)3Process Laptops / employee (#)3Process Loss Prevention3Process Loss Ratio Lag3Process Machine Availability Rate (Average)3Process Machine Maintenance Time3Process Machine Uptime3Process Maintenance done by Operators3Process Maintenance Ratio (own and contracted labor, supplies and tools, shop floor space and equipment)3Process Maintenance: Preventive3Process Maintenance: Reactive3Process Managed spending Movement Lead 3Process Manufacturing process capabilities (e.g. chip density on wafer)Lag 3Process Market share in selected categories (e.g. casual pants and jeans)Lag 3Process Material Handling Cost3Process Material Handling Distance3Process Material Handling Time3Process Materials Productivity3Process MCE (manufacturing cycle effectiveness) = processing time / throughput time Lag 3Process Merchandise transferred between stores (%)Lag 3Process Mystery Shopper Rating (facility exterior, service islands, sales area, personnel, restrooms)Lag 3Process Mystery Shopper: A rating along six elements of the perfect shopping experience (see Ch 4)Lag 3Process New accounts opened per year Lag 3Process New product introductions vs competitors (and versus plan)Lag 3Process New Product ROI Lag 3Process New Revenue per Sales Person Lag 3Process Non gasoline revenues (at the dealer)...also benchmark against top operators in the industry Lag 3Process Non gasoline Sales per square foot (at the dealer)Lag 3Process On time (reliable lead time) (%)Lag 3Process On time Delivery3Process On Time Delivery of suppliers, distributors3Process On time delivery to customers3Process Order Fill Rate3Process Order to Ship Lead time for major product standard orders3Process Order to Ship Lead Time Reduction3Process Out of specification purchased materials3Process Output: Baggage Manipulations3Process Output: Beds Made3Process Output: Cars Valet Parked3Process Output: Cases Shipped3Process Output: Checkout Transactions3Process Output: Concierge Inquiries Handled3Process Output: Conventions Hosted3Process Output: Entries Made3Process Output: Guests Accommodated3Process Output: Line Items Charged to a Room3Process Output: Maintenance Transactions Completed3Process Output: Phone Calls Handled3Process Output: Reports Finished3Process Output: Reservations Made3Process Output: Rooms Rented3Process Output: Tons Melted3Process Output: Tons Shipped3Process Output: Units per Hour3Process Output: Units Shipped3Process Output: Weighted Units Produced per Employee Hour3Process Overdue Receivables3Process Parts Standardization3Process Payroll Department Cost per Paycheck3Process Pcs / employee (#)3Process Potential customers arrived first (#)Lag 3Process Potential revenue in sales pipeline Lag 3Process Premises Ratio (floor space, furnishings, utilities, basic office and cleaning supplies, sanitation, security, receptionpersonnel)3Process Process Capability3Process Process Variation3Process Processes under statistical control (%)Lag 3Process Processing time, outpayments (#)3Process Product Development Cycle Time (Months)Lead 3Process Production Schedules Met (% Time)3Process Productivity Ratio (Output Units/Input Hours Worked or Paid)3Process Productivity Ratio (Outputs/Inputs)3Process Productivity Ratio: Batches of Steel Produced per Production Scheduler3Process Productivity Ratio: Square Feet Protected per Security Guard3Process Productivity Ratio: Tons of Steel Produced per Production Scheduler3Process Productivity Ratio: Tons of Steel Produced per Production Worker3Process Productivity Ratio: Visitors Handled per Security Guard3Process Products Developed Internally (%)3Process Products for which the first design completely me the customer's functional specifications (%)Lag 3Process Profit potential per outlet Lag 3Process Profitability in targeted segments Lag 3Process Purchase Price versus Commodity Quotations3Process Purchases from Certified Suppliers3Process Quality Improvement Rate Lag 3Process Quality of Market Share: profitability in targeted market segments (ABC by customer)Lag 3Process Quality Returns: '% items which cannot be offered to customers because of quality related defects Lag 3Process Quality Returns: overall % of quality related returns (and by track vendor)Lag 3Process Quality: Process3Process Quality: Product3Process Rapid response to repair request Lag 3Process Ratio of operating profit to total development cost over a 5yr period (aggregate or individual product)Lag 3Process Recalls3Process Reduction in Lot Sizes3Process Regional Offices (#)3Process Reject Rate Reduction3Process Rejection of Supplies/Materials at Delivery3Process Reliable repair service Lag 3Process Replenish Products3Process Request Fulfillment Time Lag 3Process Request or transaction not fulfilled, financial loss for customer, customer not treated as valued, ineffective communication)Lead 3Process Responsive, friendly, reliable warranty and service work Lag 3Process Revenue from new categories: percentage of sales from items newly introduced in the store Lag 3Process Revenue from new products (%)Lag 3Process Revenue/Person3Process Rework Lag 3Process Rework hours3Process Safe disposal of waste and byproducts from the production process Lag 3Process Safety3Process Safety: OSHA reportables3Process Sales Errors3Process Sales from new products (%)Lag 3Process Sales from proprietary products (%)Lag 3Process Sales Leads3Process Sales Netback (Sales less all variable sales and marketing costs)3Process Sales: Same Store Sales3Process Schedule Fulfillment3Process Score on Quality Assessments3Process Scrap Lag 3Process Scrap/Rework3Process Scrap/rework as % of sales3Process Second Purchase Data3Process Selling Contacts per Sales Person Lead 3Process Service Error Rate Lag 3Process Settlement Cost per Claim3Process Share of market in key geographic areas among its three targeted segments: Road Warriors, True Blues, Generation F3s Lag 3Process Shipping Deadlines Made3Process Speed3Process Speed of response to failures - time from customer request to resolution of problem Lag 3Process Squarefootage Used3Process Standards3Process States Operating In (#)3Process Stock out %: stores out of stock percentage on selected key items Lag 3Process Storage Space3Process Supplier Mix3Process Supplier Performance3Process Supplier Report Cards3Process Supplier Scorecards3Process Suppliers (#)3Process Surprises (#)Lag 3Process Thriftiness: Percentage of Computer Terminals Routinely Used by More than One Person3Process Throughput time = processing + inspection + movement + waiting/storage time Lag 3Process Time Allocated to Tax Time3Process Time from customer order to customer receipt (short lead time length)Lag。
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Example BSC KPI's & Cascaded Measures
S BSC Perspective KPI's and Cascaded Measures
KPMG Consulting, Confidential Type
1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1
Asset Utilization Rates Assets ($) Assets / employee ($) Budget Variance Budget Variance: Cost versus Budget Business Mix Cash Flow Cash Flow per Share Catastrophic Losses Channel Mix % (High cost manual channels vs low cost electronic channels) Combined Ratio Community Involvement Community Quality Statements (lists of examples on many fronts) Contribution to Overhead and Profit Corporate Citizenship Cost Cost Ratios Cost Ratios: Administrative Cost per Customer, per Sale, per Transaction, per New Product, etc. Cost Ratios: Administrative Spending as % of Sales Cost Ratios: per gallon, per pound, per transaction, per claim paid, per premium processed Cost Reduction Rates Cost versus Competitors' Cross Selling Days Cost of Sales in Inventory Deposit Service Cost (Change) Deposit Service Cost (per $ of Deposits) Earnings Growth Earnings per Share Environmental Concern: # of Pollution Emissions Violations Environmental Index: (key emissions levels, amount of hazardous waste hauled off, recycling rates) Environmental Results Environmental: % Chemical in the Air Gross Margin Gross Profit (vs potential) Page 1
KPMG Consulting, Confidential Type Lag
Lag Lag Lag Lead Lead Lag Lag Lag Lag Lag Lag Lag Lag
Lag
Financial KPIs
Page 3
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Financial Financial Financial Financial Financial Financial Financial Financial Financial Financial Financial Financial Financial Financial Financial Financial Financial Financial Financial Financial Financial Financial Financial Financial Financial Financial Financial Financial Financial Financial Financial Financial Financial Financial
KPMG Consulting, Confidential Type Lag Lag Lag
Lag Lag Lag
Lag Lag
Lag
Lag Lag
Lag Lag
Lag Lag 2.xls
Financial KPIs
Example BSC KPI's & Cascaded Measures
Lag
Lag
Lag Lag Lag
Lag Lag Lag Lag Lag Lag Lag Lag Lag
Lag 21205822.xls
Financial KPIs
Example BSC KPI's & Cascaded Measures
S 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 BSC Perspective Financial Financial Financial Financial Financial Financial Financial Financial Financial Financial Financial Financial Financial Financial Financial Financial Financial Financial Financial Financial Financial Financial Financial Financial Financial Financial Financial Financial Financial Financial Financial Financial Financial Financial Financial KPI's and Cascaded Measures Gross Sales (vs competition) Indirect Expenses (% of sales) Investment (% of sales) Investments in IT ($) Lost business revenues compared to market average (%) Margin Growth Market Share for targeted regions, markets, customers Market Share of targeted customers and accounts Market Value ($) Net Income After Tax Operating Income: Net Operating Income Payback Percentage Unprofitable Customers Price Recovery (ratio of the price of a product to the unit costs of the inputs for that product) Price to Earnings Ratio Productivity Profit before Tax Profit has two components - productivity and price recovery Profit Level Profit Margins Profit: Net After Tax Profit Profitability by product, service, customer (use as indicator of where prices might be changed) Profitability of Customers and Product Lines Profitability: Value Added Profits / Employee ($) Profits / Total Assets (%) Profits resulting from new business operations ($) Public Image R&D (% of sales) Resources shared with other business units (%) Return on Assets (ROA) Return on Capital (ROC) Return on Capital Employed Return on Capital Employed (ROCE) by key asset categories Return on Equity (ROE) Page 2