毕博-管理咨询工具方法—平衡计分卡运用.ppt

平衡计分卡 The Balanced Scorecard 目标 Objectives… 介绍Introductions 解释我们的作用 Explanation of our role 注意事项 Housekeeping 目标 Objectives… 获得对平衡计分卡的理解To gain an understanding of the balanced scorecard 获得对战略规划的理解To gain an understanding of the strategy map 能够计算常用的财务KPITo be able to calculate generic financial KPIs 能够制定并实施企业的目标To be able to develop and apply objectives and targets for your business 定义 Definition… 平衡计分卡 – 一种将绩效与战略规划结合起来的管理工具Balanced Scorecard – a management tool linking performance to a strategy map. 阐明了“结果－驱动力”之间的关系 Illustrates the ‘outcome-driver’ relationship. 平衡计分卡是建立在以下基础上的The Balanced Scorecard is based upon: 企业目标 Business Objectives; 主要业绩指标 Key Performance Indicators; and 目 标 Targets 可以通过战略规划来帮助建立平衡计分卡 The development can be assisted by a Strategy Map. 结果是什么？ What Are The Outcomes? 评估外部各方所产生的影响，以及他们如何衡量企业的表现 Measures the impact on external parties and how these parties judge business performance. 一般性结果 Common outcomes : 客户满意度 Customer satisfaction; 股价;  Stock price; and 环境影响 Environmental impact 什么是驱动力 What Are Drivers? 驱动力是企业内部影响结果的一些流程 Drivers are processes within the organization which impact on the outcome. 例如 For example : 结果: 更好的客户服务 Outcome: Better customer service 驱动力: 员工培训 Driver: Team training 什么是战略规划 What Is A Strategy Map? 战略规划将企业的战略与它的财务目标联系起来，并且规定了清楚的参数，例如将对哪个组织、部门、分公司或服务单位进行衡量，以及谁将参与制订并管理绩效标准。A Strategy Map links a company’s strategy and its financial objectives and defines clear parameters such as which entity, department, branch or service unit is to be measured and who will be involved in setting and owning the performance measures. 战略规划的组成要素 Elements of the Strategy Map 财务 – 强调收入增长和生产力 Financial – emphasis on revenue growth and productivity 客户 – 考虑需要做什么来获得客户的忠诚 Customer – considers what needs to be done to achieve customer loyalty 流程 – 驱动企业财务结果和客户成绩的“工作”Process – the ‘workings’ of the business which drive financial and customer outcomes 创新和学习 – 提醒企业需要对员工进行战略投资以获得竞争优势Innovation and Lear