打造高绩效管理与平衡计分卡充电会.ppt

页眉 * 页眉 * 页眉 * 页眉 * 页眉 * 页眉 * 页眉 * 页眉 * 页眉 * 页眉 * 页眉 * 页眉 * 页眉 * 页眉 * 页眉 * 页眉 * 页眉 * 页眉 * 页眉 * 页眉 * 页眉 * 页眉 * 页眉 * 页眉 * 页眉 * 页眉 * 页眉 * 页眉 * 页眉 * Strategy Developing a value-creating strategy is an art, not a science. Often, organizations thinkof strategy as detailed budgeting rather than competitive thinking. Rather than focusing on a “recipe” for strategy, organizations should concentrate on the “best practices” forstrategy development: Value Measurement Businesses have traditionally used earnings per share (EPS) as the capstonemeasure of corporate performance. EPS is often used to evaluate management and calculate bonuses. Unfortunately, EPS is subject to manipulation and focuses management on short-termpaper profits, rather than on long-term value creation.Economic Value Creation, or EVC, is a much more appropriate measure of value creation. Scorecard Design Scorecards should also be linked to one another and aligned toward the organization’s strategy for value creation: if SBU scorecards are aligned in one direction and the corporate scorecard in another, conflict and frustration will result. Incentive Alignment In order to create value, performance measures must motivate employees to dothe right things. As such, a critical step in performance management is aligningthe goals of employees with the goals of the company. In order to create this alignment,performance scorecards should be linked to employee evaluation, compensation and/orpromotion . Performance Management Systems To be useful, Performance Management requires that information for all measures be timely and accurate. In addition, management needs information that is relevant to current needs and questions. Technology can be the enabler. Business Modeling In order for performance management to create value, a critical step is ensuring that therightleverage points are being measured.Developing effective performance measures requires a thorough understanding of the organization and