企业改制平衡计分卡培训讲座PPT.ppt

* BSC Example Below is a representative sample of a completed strategy map for an electric utility company. Please turn to the next page for the Balanced Scorecard view of the strategy map. Strategy map examples will be handed out at the conclusion of the training seminar as part of the BSC Toolkit?. A 2003 Balanced Scorecard survey of 263 organizations revealed that of those that are doing a good job with their BSC， 78% are using a strategy map. Module 1: Introduction to BSC Concepts and Process * * * * * * 17 * Criteria for Selecting Strategic Measures The following are some criteria for selecting measures: Strategic communication. Does the selected measure adequately focus on the strategic issue or does it dilute attention, distort performance and/or sub-optimise behaviour? Repeatable and reliable. Are the measures quantifiable, reliable, and repeatable over time in your industry or market? Frequency of update. Is frequency of update meaningful on a monthly or quarterly basis? How will annual cycles be handled? Usefulness for target setting. Can meaningful targets for improvement be established? A good rule of thumb is to identify 50% of your BSC measures from existing management systems. In other words, for approximately half of your measures, you will be clarifying and realigning existing measures. This is particularly true for outcome or lag measures. Module 5: Identify Measures * Criteria for Selecting Strategic Measures (Continued) Measure Form Pros Cons Absolute numbers Clear and simple; unambiguous Only as good as the plan to attain them. Indices Allow multivariant analysis Very hard to create an action plan based on the information. Percentages Good indicators of movement; used in measurement over time. Often misunderstood or improperly used. Rankings Easy to compute and objective Variables used may be inconsistent. Ratings Good for qualitative data Can be biased due to measuremen