适合中国公司的平衡计分卡.ppt

* This is especially NB in a change environment, or for a new / growth company. We are looking at a strategy which will generate future profitability. * The balanced scorecard consists of 4 equally important dimensions - balance Each dimension is characterised by a key question to be answered. The answer to the question of each dimension is expressed in terms of Objectives, Measures, Targets and Initiatives in that dimension. The Vision and Strategy drive the answer in all 4 of the dimensions. (This is why people call it a strategic tool) Ideally, you would like to get to between 12 and 24 measures, spread evenly between the 4 perspectives. It is very important to see this as a whole system, and not break it up into functional responsibilities (e.g. Finance, Operations, IT, etc.) * As we move from the top to the bottom of the graphic, the balanced scorecard moves from lagging to leading indicators, from hard to soft measures. * It is important to do the Vision / Mission first, and the initiatives last. The vision / mission provides the unifying themes of purpose in the Balanced Scorecard Strategy. The initiatives should be designed so that a few carefully selected initiatives synergistically tackle multiple objectives in a co-ordinated fashion. You can then do all the objectives, all the measures, all the targets, etc. or the objectives, measures and targets for each perspective in turn. Typically, the Vision and Mission and Objectives are set top-down, while the measures, targets and initiatives have more of a bottom up contribution. Ultimately, we must aim for total buy-in into the strategy. * The use of SMART objectives, measures, targets and initiatives provides a vehicle for articulating the strategy in a very tangible manner. It is therefore easier to communicate throughout the organisation, and people will better be able to align their efforts with the strategy. This is the real benefit that a Balanced Scorecard offers. * A vision is like the