微软平衡计分卡架构PPT文件格式下载.ppt
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加入無形資產的衡量,如產品研發設計,客戶關係,員工教育訓練,行銷資訊,企業知識管理等l1998年超過75%的S&
P500市場價值是來自無形資產l發展史1990年研究計劃未來組織績效衡量方法,12家企業共同參與由哈佛教授RobertKaplan與NolanNortonInstitute執行長DavidNorton所共同研究發展1992年:
發表BSC1993年:
發表BSC的實踐1996年:
發表BSC在策略管理體系的應用2000年:
發表企業的策略性的應用平衡計分卡的發展史ArticlesinHarvardBusinessReview:
ArticlesinHarvardBusinessReview:
ll“TheBalancedScorecardTheBalancedScorecardMeasuresthatDriveMeasuresthatDrivePerformance”,Jan-Feb1992Performance”,Jan-Feb1992ll“PuttingtheBalancedScorecardPuttingtheBalancedScorecardtoWork”,Sept-Oct1993toWork”,Sept-Oct1993衡量的方法衡量的方法19921992ll“UsingtheBalancedScorecardasUsingtheBalancedScorecardasaStrategicManagementSystem”,aStrategicManagementSystem”,Jan-Feb1996Jan-Feb1996整合與溝通整合與溝通1996199620002000ll“HavingTroubleWithYourStrategy?
HavingTroubleWithYourStrategy?
ThenMapIt”,Sept-Oct2000ThenMapIt”,Sept-Oct2000企業策略管理企業策略管理RecognizedbytheHarvardBusinessRecognizedbytheHarvardBusinessReviewasoneoftheReviewasoneofthe“most“mostimportantmanagementpracticesimportantmanagementpracticesofthepast75years.“ofthepast75years.“什麼是平衡計分卡BSC?
ll發展發展BSCBSC是一連串由企業願景是一連串由企業願景(Vision)(Vision)展開至四個構面之主展開至四個構面之主要績效衡量指標之過程要績效衡量指標之過程ll四個構面四個構面(Perspectives)Perspectives)財務財務、顧客顧客、內部流程內部流程、學習成長學習成長ll策略主題策略主題(StrategicTheme)StrategicTheme):
長期長期而言而言,應完成的事項應完成的事項,貫穿四個構面貫穿四個構面ll策略目標策略目標(StrategicObjectives)StrategicObjectives):
為達成組織之策略主題所為達成組織之策略主題所定的定的短期目標短期目標ll關鍵流程關鍵流程(CriticalProcess)CriticalProcess):
支持達成策略目標的的作業支持達成策略目標的的作業活動活動ll主要績效指標主要績效指標(KeyPerformanceIndicator,KPI)KeyPerformanceIndicator,KPI):
策略目策略目標進程或關鍵流程的衡量基礎標進程或關鍵流程的衡量基礎,且必須是可數量化的且必須是可數量化的BSC的四個構面VisionandStrategyObjectivesMeasuresTargetsInitiatives財務“Tosucceedfinancially,howshouldweappeartoourshare-holders?
”ObjectivesMeasuresTargetsInitiatives學習與成長“Toachieveourvision,howwillwesustainourabilitytochangeandimprove?
”ObjectivesMeasuresTargetsInitiatives顧客“Toachieveourvision,howshouldweappeartoourcustomers?
”ObjectivesMeasuresTargetsInitiatives內部流程“Tosatisfyourshareholdersandcustomers,whatbusinessprocessesmustweexcelat?
”Source:
TheBalancedScorecardCollaborative股東與顧客的外界衡量有關重大企業流程,創新能力,學習及成長的內部衡量衡量過去努力成果驅動未來績效策略地圖&
因果關係Cause&
EffectCause&
EffectTheme:
Smart,ProfitableExpansionTheme:
Smart,ProfitableExpansion50%RevenuefromNewStoresbyYear350%RevenuefromNewStoresbyYear3IncreaseSalesEfficiencyIncreaseSalesEfficiencyDevelopmentProjectManagementDevelopmentProjectManagementGreatNewLocationsGreatNewLocationsCorporateDigitalNervousSystemCorporateDigitalNervousSystemBusinessIntelligenceUseBusinessIntelligenceUseFact-basedsiteselectionFact-basedsiteselection%revenuefromstores%revenuefromstoresopenedinlast3yearsopenedinlast3yearsRevenuefromRevenuefromnewstoresnewstoresAvg.#ofdaystoAvg.#ofdaystobreakevenbreakevenRevenueperFTERevenueperFTEAvgAvgdailycustomersatdailycustomersatnewstoresinfirst6monthsnewstoresinfirst6months#repeatcustomers#repeatcustomersAvgAvgpurchaseamountpurchaseamountLagbetweenmarketselectionLagbetweenmarketselectionandsiteacquisitionandsiteacquisitionProjectduration:
Projectduration:
siteacquisitiontositeacquisitiontoopeningdayopeningday%ofstoresopened%ofstoresopenedonscheduleonschedule#Eligibleemployeestrained#EligibleemployeestrainedFinancialFinancialPerspectivePerspectiveCustomerCustomerPerspectivePerspectiveOperationalOperationalPerspectivePerspectiveEmployees&
Employees&
TechnologyTechnologyPerspectivePerspectiveSBUScorecardsSBUScorecardsGroupBalancedScorecardMetricsWarehouse各事業體Strategy&
BSC的連結SBU2SBU2SBU3SBU3SBU1SBU1CompetitiveCompetitiveDataDataPersonnelPersonnelRecordsRecordsSurvey&
OtherSurvey&
OtherAdHocDataAdHocDataCustomerCustomerServiceServiceReportsReportsIntranetLinksIntranetLinksSalesDataSalesDataMarketDataMarketData推行平衡計分卡所帶來之效益ll有效將策略聚焦ll釐清達成經營目標之方法ll經由上而下之溝通,將策略轉化為行動ll釐清執行策略所需之關鍵資訊ll釐清部門間定位、工作職掌及連結關係ll將策略轉化成各部門之工作語言ll建立公司策略管理制度BSCManagementProcess建構績效管理制度與平衡計分卡規劃並建構系統環境經營環境設計平衡計分卡釐清策略願景與使命營運方針目標業務策略經營模式財務構面策略目標各構面KPIKPI所需資料來源策略地圖&
因果關係圖客戶構面策略目標流程構面策略目標學習構面策略目標指定資料提供者現有系統支援程度資料更新時間規劃系統運作功能發展平衡計分卡之步驟KPI清單開發系統運作環境Step1.公司或集團公司或集團BSCBSCoverallstrategiesStep2.SBUBSCconsistentwiththecorporatestrategiesStep4.Dept,team,individualsBSC公司或集團公司或集團SBUSBUCCSBUSBUBBSBUSBUAADept,Team,IndividualsSupportFunctionsSupportFunctionsStep3.SupportUnitBSCsupporttheinternalcustomers事業體S