某大学企业管理系平衡计分卡的讲义.pptVIP

A Balanced ScorecardExample Large camera store 25,000 square feet $10+ million in sales Profits unacceptably low Industry changing due to technology Basic Business Strategy Financial We will ensure that we use our resources and people to maintain financial success. Customer We will meet or exceed our customers’ current and future expectations and requirements with high quality products, reasonable prices and superior service. Internal We will provide high quality on-time imaging products and services and provide an efficient and effective means to deliver them in a high quality fashion. Learning and Growth We will attract and retain high caliber people and promote an environment that develops their interpersonal, business and technical skills and knowledge. We will strive to develop and maintain the best sourcing for our products. We will strive to be aware and on the cutting edge of imaging and business technology. Achieve the strategy? How do we get there? With a map A strategy map Strategy Map – Objectives Financial Success Customers impressed with quality products and services Leading edge production capabilities Trained workforce Attract new customers Retain customers On-time products and services Well functioning facilities On cutting edge of technology Best product sourcing Financial Customer Internal Learning and Growth Strategy Map – Measures and Targets Operating income Increase gross margin Amount of operating expenses Number of new customers No. of returning new customers Number of customer complaints Number of items per invoice Number of rejected prints Percent of late orders New products and services Amount of employee training Amount of technology training Sales from new product sourcing TBD Increase by 20% Zero Increase by 30% 1% 0% 10% Increase 1 Session per month 1 Session per month Increase by 30% Financial Customer Internal Learning and Growth $100,000 Increase by 5% Maintain Measures Targets Strategy Map – Initiativ