平衡计分卡操作实务.pptVIP

Introduction to BSC Concepts and Process Balanced Scorecard Defined We are often asked, “What is a Balanced Scorecard, anyway?” Use the above definition when explaining the Balanced Scorecard to others, focusing on the underlined phrases as key points. : Introduction to 平衡计分卡 Concepts and Process 12 Process to Rationalise Initiatives You should work through the initiative rationalisation process so that you know where to allocate scarce discretionary resources to have has the greatest impact on the strategy. It is important to have a process for rationalising initiatives in order to avoid any charges of subjectivity. If there is no defined process, the initiatives selected as strategic and necessary may lose credibility within the organisation. You may hear comments like, “That initiative survived because it is the boss’s pet project.” Module 7: Inventory, Map, and Prioritise Initiatives Two Types of Strategic Measures – Lag and Lead The BSC development process uses two main types of measures: Lag measures Lead measures Lag measures focus on the performance results at the end of a time period or activity. Lead measures focus on how you want the objective to be achieved by looking at intermediate processes, activities, or behaviours. Good scorecards contain a mix of both lag and lead measures. Module 5: Identify Measures Purpose of Initiatives Objectives, measures, targets, and initiatives all work together to achieve the strategic destination: Objectives articulate the components of the strategy. Measures and targets track progress toward achieving and communicating the intent of the objective against expected performance levels. Initiatives help close the gap between current and desired performance. Initiatives are generally organisationally sponsored projects that address some business performance gap or challenge. Module 7: Inventory, Map, and Pr