凯捷—平衡计分卡—An Introduction to Balanced Socrecard.pptVIP

Balanced Scorecard Background The BSC concept The Balanced Scorecard’s (BSC) fundamental premise is that measurement motivates behaviour The scorecard differs substantially from traditional measurement approaches The BSC’s focus is on factors which create long-term economic value in an organisation, for example: Customer focus. Organisational learning. Business processes. Traditional accounting measures are by definition backward looking: Financial measures only reflect the results of actions already taken. Do not provide an indication of future financial performance. Do not indicate desired performance. Do not provide a basis for planning and target setting. A Good Balanced Scorecard will “Tell the story” of your strategy The Balanced Scoreboard creates a strategic framework for action The strategy is the reference point for the entire management process. The shared vision is the foundation for strategic learning. The Balanced Scorecard translates vision and strategy into four dimensions of performance For each of the four dimensions, objectives, measures and targets are explicitly defined The linkage between the four dimensions is crucial in ensuring long-term success Alignment through the organisation will be achieved by cascading the scorecard When implemented well, the benefits of Balanced Scorecard can be significant Senior executives are focused and aligned around a small number of critical objectives and success measures. A simple, single management report makes progress towards financial, customer, internal processes and learning objectives clearly visible. The Plan-Do-Review principle establishes clear accountability for achieving objectives, for success and failure The BSC implementation establishes a strategic feedback / monitoring system that drives actions to excel in critical performance indicators The BSC Process Balanced Scorecard design is only a component of the overall process The Business Management Process (BMP) implements the Balanced Scorecar