平衡计分卡制作步骤指引英文版.doc

TABLE OF CONTENTS Chapter Contents 1 Introduction Background and Objectives Scope of the Project 2 What is Performance Management? 2.1 Performance Management 2.2 Performance Management Framework 3 Balanced Scorecard Performance Management 3.1 What is Balanced Scorecard? 3.2 Benefits of Balanced Scorecard as a Strategic Measurement and Management System 3.3 The Four Perspectives of the Balanced Scorecard 3.3.1 The Financial Perspective 3.3.2 The Customer Perspective 3.3.3 The Internal Business Process Perspective 3.3.4 The Learning and Growth Perspective 4 The Process of Building Departmental/ Sectional Balanced Scorecard 4.1 Step 1: Revisit Corporate Objectives 4.2 Step 2: Revisit Corporate Balanced Scorecard 4.3 Step 3: Formulate Departmental/ Sectional Objectives 4.4 Step 4: Develop Departmental/ Sectional Key Performance Indicators (KPIs) 4.5 Step 5: Formulate Targets for Each KPI 4.6 Step 6: Develop Definition for Each KPI 4.7 Step 7: Determine the Data Availability Status 4.8 Step 8: Develop Scoring System 4.9 Step 9: Develop Action Program APPENDIXES: Issues that May Appear During the Development of Balanced Scorecard Self-Assessment of Your Scorecard Frequently Asked Questions FLOW OF WORK 1. INTRODUCTION Background and Objectives Adhering to the management philosophy of “building value and trust”, The Company is introducing a balanced scorecard system to strengthen its performance management in achieving the company’s vision and goals. The new performance management system, which is intended for senior and middle management staff, links their accomplishment of the balanced scorecard targets with the reward system. 1.2 Scope of the Project The Company has commissioned Hong Kong Productivity Council (HKPC) to assist in establishing and deploying the balanced scorecard system at the corporate level and the departmental/ sectional level. Implementing the balanced scorecard allows the Company to manage more successfully and achi