高级管理会计理论与实务09.ppt

* 17 陆爱平 * 不能描述战略的后果是-- 对战略达成共识的难度加大 流程图和战略图的共同之处- 一目了然 战略图描述组织如何创造价值- 战略图的四个层面描述了战略目标以及组织创造价值的过程 2 用统一的方法描绘战略，以链接管理目标和指标- 到现在为止，全面描述战略的方法还不存在 3 战略图提供了战略组成部分和相互间的关联- 我们可以发现战略的组成要素之间的因果关系 4 战略图弥补了战略制定和战略执行间缺失的一环-把战略和ＫＰＩ联系起来，并和企业的战略举措联系起来了。 * 许多案例表明，成功的企业在战略制定、战略执行和战略优化的过程中非常注重各方面的整体配合，尤其是培育出良好的战略执行性文化。 * 要点： 是传统的财务目标和指标，但是不同点是：　 它清楚的突出了增长战略和生产力战略。举例 传统指标只反应出财务的健康状况，并不体现战略 战略图中可以有更具体的目标，ＤＳＭ的增长战略是什么？　 * 提问： 平衡计分卡的组成部分有哪3个？ 战略目标的定义是什么？ 统一的语言－　郎咸平 战略目标定义的目的：1）清晰沟通战略目标含义 2）为开发指标做准备 3）为开发战略举措提供依据 In order to ensure full understanding, Objectives are often defined at two levels of detail: Objective name/headline―A short four- to six-word objective to be used in graphical representations like the strategy map Objective definition/statement―Several sentences that define the objective with greater precision for use in back up material Illustration Objective: Develop World-Class Workforce Objective Statement: Our success is dependent upon our ability to develop a world-class workforce. We are committed to developing exceptional leaders, teams, and individuals throughout our organisation. We will develop our skills aggressively, acquire key competencies as necessary, and ensure that our expertise is allocated for maximum benefit. Work assignments are based on solid planning and a desire to match demonstrated competencies with identified customer needs. Module 3: Strategy Mapping * * Key Message: The Facets of the BSCF Slide Builds: Each facet comes in Slide Script: This graphic represents the six facets of the Microsoft Balanced Scorecard Framework that you just saw demonstrated: Best Practices, Strategy Metric Management; Business Intelligence; Knowledge Management E-learning; Personalized Portal; and Actionable Operational Tools. Each of these is an important set of capabilities, supported by different tool sets, that are critical to success in developing and deploying a Balanced Scorecard. We’ll take a brief look at each facet in turn. This graph