平衡记分卡：业绩评估, 战略管理和企业风险管理.pptVIP

The Balanced Scorecard: Performance Evaluation, Strategic Management and Enterprise Risk Management 平衡记分卡：业绩评估, 战略管理和企业风险管理 Presented by: Bernard Wong-On-Wing, Ph.D., CPA Washington State University Southwest University of Finance Economics Agenda 议程 Traditional Performance Measurement Systems (PMS) 传统的业绩评估体系 Balanced Scorecard (BSC) 平衡记分卡 Basic Characteristics of BSC 平衡记分卡的基本特性 A BSC Example 案例 Break 休息 Exercise 练习 Break 休息 BSC and Strategic Management 平衡记分卡和战略管理 BSC and Enterprise Risk Management 平衡记分卡和企业风险管理 Some Challenges in Implementing the BSC 实施平衡记分卡所面临的一些挑战 Traditional Performance Measurement Systems (PMS) 传统的业绩评估体系 Emphasize Financial Measures (e.g., sales, profits, Return on Investment (ROI)) 强调财务指标 （比如销售，利润，投资回报等指标） Measures Tend to Be: 这些指标通常是： Objective 客观的 Short-term oriented 短期导向的 Outcome related 结果导向的 Balanced Scorecard (BSC) 平衡记分卡 BSC aims to address the limitations of traditional PMS 平衡记分卡旨在克服传统业绩评估体系的局限性; BSC was elected by Harvard Business School as one of the ten most influencing management philosophies in the past 80 years 平衡计分卡被哈佛商学院评为过去80年里最具影响力的十大管理思想之一; By year 2004, almost 60% of global companies adopted or were considering adopting the BSC 截至2004年，接近60%的跨国公司使用了或正考虑使用平衡记分卡; Balanced Scorecard (BSC) (Cont.)平衡记分卡（续） BSC translates strategy into linked multiple objectives and measures 平衡记分卡将战略转化成因果相连的多个目标和指标 The Strategy Map (see handout) 战略图 （见讲义） Objectives and Measures 目标和指标 Four Perspectives of BSC平衡记分卡的四个维度 BSC is typically organized into four perspectives 平衡记分卡通常由四个维度组成： 1. Financial Perspective 财务维度 2. Customer Perspective 客户维度 3. Internal Business Process Perspective 内部流程维度 4. Learning and Growth Perspective 学习和成长维度 Four Perspectives of BSC 平衡记分卡的四个维度 1. Financial Perspective 财务维度 Retains the traditional financial measures 保留传统的财务指标 e.g., operating income, ROI, sales growth rate 比如主营业务利润，投资回报率， 销售增长率 Four Perspectives of BSC 平衡记分卡的四个维度 2. Customer Perspective 客户维度 Products / services attributes (e.g., quality and