BSC的培训.ppt

卓越工程 培训平衡记分卡2003年3月 目录 什么是平衡记分卡？ 平衡记分卡的方法范围 “轻型”记分卡举例 “重型”记分卡举例 “轻型”平衡记分卡的关键成功因素 目录 平衡记分卡的内容设计 应该包含哪些主题？ 指标应该具备哪些特性 应该采用哪种目标? 目录 平衡记分卡操作流程 谁应该使用平衡记分卡? 指标选择应该如何实行标准化? 应该如何制定目标? 如何确定目标制定的频率和时机? 如何根据目标检查进度? 评估时应该考虑什么? 如何将激励机制与平衡得分卡相结合? 目录 平衡记分卡举例 案例 1 案例 1 案例 2 案例 2 案例 3 案例 3 案例 4 案例 4 目录 财务指标举例 客户指标举例 人员指标举例 知识与创新指标举例 内部业务流程（供货链）指标举例 We believe that it is best to find a compromise between a complete top-down process and a complete bottom-up process. We call our approach “top-down-bottom-up” because it calls for the top of the organization to set stretch objectives, after which units and operating companies build toward these targets. It is important that all parts of the organization reach agreement. The risk of a purely top-down process is that upper management may not have an accurate perception of what is feasible for lower level employees. In addition, unless they are allowed to participate in the process, lower level employees may not accept the validity of the scorecard; this situation is likely to cause trouble later on. Allowing the bottom of the organization to set targets alone, on the other hand, often results in targets that are not as ambitious as they should be; managers may set targets they can attain easily and then aim for positive surprises when they exceed these goals. . Company practice All bonus-eligible people in the organization Grouped into 7 categories: Business results, imperatives, finance, brand performance, brand health, geography, and operations Over 60 basic metrics, which often must be tracked for each brand and each region Metrics are completely standardized Only quantitative metrics Mostly lagging indicators EBIT and market share are given greater weight Targets set by center during annual planning process Stretch targets Short-term targets only Linked to strategic initiatives, but not linked to the qualitative goals for individuals that are used in people evaluation Quarterly review Review focuses on business o