The Balanced Scorecard IMSciences平衡计分卡 imsciences.net.pptVIP

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The Balanced Scorecard IMSciences平衡计分卡 imsciences.net.ppt

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The Balanced Scorecard IMSciences平衡计分卡 imsciences.net

4 23 21 32 11 2 5 Linking Compensation to the Balanced Scorecard Experience with successful BSC users indicates that linking the BSC to incentive compensation is essential to success Executive Perspectives Supported by Research “People got that scorecard out and did the calculations to see how much money they were going to get. We could not have got the same focus on the scorecard if we didn’t have the link to pay.” Brian Baker, Mobil “It would be hard to get people to accept a totally different way of measurement - which the BSC is - if you don’t reinforce that change through incentive compensation.” Gerry Isom, CIGNA Mercer survey of compensation practices in 214 companies (1999) 88% of responding companies consider the use of balanced scorecard measures linked to reward systems to be effective. The Principles of a Strategy-Focused Organization TRANSLATE STRATEGY CONTINUAL PROCESS ORGANIZATION ALIGNMENT EVERYONE’S JOB EXECUTIVE LEADERSHIP CEO Sponsorship Executive Team Engaged “New Way of Managing” Accountable for Strategy A Performance Culture Mission / Vision Strategy Maps Balanced Scorecard Targets Initiatives Linked to Budgeting Linked to Operational Improvements Management Meetings Feedback System Learning Process Corporate Role Corporate - SBU SBU - Shared Services External Partners Strategic Awareness Goal Alignment Linked Incentives BALANCED SCORECARD Making Strategy a Continual Process Imbed the Strategy in Ongoing Management Processes Integrate Strategy with Planning and Budgeting Introduce the New Reporting System Conduct the New Management Meeting 1 2 3 Establish stretch targets; Select initiatives, Align operational improvement programs (TQM, Six Sigma, Activity Based Management); Allocate resources to projects Develop systems for data collection, analysis, and reporting Open discussion of performance shortfalls; team problem-solving; adapting and learning Mobil NAMR: Setting Targets and Performance Factors How to think about performance factor