微软平衡计分卡架构PPT文件格式下载.ppt

1、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&P 500 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 Robert Kaplan與Nolan Norton Institute執行長David Norton所共同研究發展 1992年:發表 BSC 1993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Articles in Harvard Business Review:Articles

2、in Harvard Business Review:l l“The Balanced Scorecard The Balanced Scorecard Measures that Drive Measures that Drive Performance”,Jan-Feb 1992 Performance”,Jan-Feb 1992 l l“Putting the Balanced Scorecard Putting the Balanced Scorecard to Work”,Sept-Oct 1993 to Work”,Sept-Oct 1993 衡量的方法衡量的方法19921992l

3、 l“Using the Balanced Scorecard asUsing the Balanced Scorecard asa Strategic Management System”,a Strategic Management System”,Jan-Feb 1996 Jan-Feb 1996 整合與溝通整合與溝通1996199620002000l l“Having Trouble With Your Strategy?Having Trouble With Your Strategy?Then Map It”,Sept-Oct 2000Then Map It”,Sept-Oct 2

4、000企業策略管理企業策略管理Recognized by the Harvard Business Recognized by the Harvard Business Review as one of the Review as one of the“most“most important management practices important management practices of the past 75 years.“of the past 75 years.“什麼是平衡計分卡BSC?l l發展發展BSCBSC是一連串由企業願景是一連串由企業願景（Vision）（Visio

5、n）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l l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l l策略主題策略主題（Strategic Theme）Strategic Theme）：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l l策略目標策略目標（Strategic Objectives）Strategic Objectives）：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l l關鍵流程關鍵流程（Critical Proces

6、s）Critical Process）：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l l主要績效指標主要績效指標（Key Performance Indicator,KPI）Key Performance Indicator,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Vision andStrategyObjectivesMeasuresTargetsInitiatives財務“To succeed financially,how should we appear to our share-h

7、olders?”ObjectivesMeasuresTargetsInitiatives學習與成長“To achieve our vision,how will we sustain our ability to change and improve?”ObjectivesMeasuresTargetsInitiatives顧客“To achieve our vision,how should we appear to our customers?”ObjectivesMeasuresTargetsInitiatives內部流程“To satisfy our shareholders and

8、customers,what business processes must we excel at?”Source:The Balanced Scorecard Collaborative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,Profitable ExpansionTheme:Smart,Profitable Expansion50%Revenue from New Stores by Year 350%Revenue from New Stor

9、es by Year 3Increase Sales EfficiencyIncrease Sales EfficiencyDevelopment Project ManagementDevelopment Project ManagementGreat New LocationsGreat New LocationsCorporate Digital Nervous SystemCorporate Digital Nervous SystemBusiness Intelligence UseBusiness Intelligence UseFact-based site selectionF

10、act-based site selection%revenue from stores%revenue from stores opened in last 3 yearsopened in last 3 yearsRevenue from Revenue from new storesnew storesAvg.#of days to Avg.#of days to break evenbreak evenRevenue per FTERevenue per FTEAvgAvg daily customers at daily customers at new stores in firs

11、t 6 months new stores in first 6 months#repeat customers#repeat customersAvgAvg purchase amount purchase amountLag between market selection Lag between market selection and site acquisitionand site acquisitionProject duration:Project duration:site acquisition to site acquisition to opening dayopenin

12、g day%of stores opened%of stores opened on scheduleon schedule#Eligible employees trained#Eligible employees trainedFinancial Financial PerspectivePerspectiveCustomer Customer PerspectivePerspectiveOperational Operational PerspectivePerspectiveEmployees&Employees&TechnologyTechnology Perspective Per

13、spectiveSBU ScorecardsSBU ScorecardsGroup Balanced ScorecardMetrics Warehouse各事業體 Strategy&BSC的連結SBU2SBU2SBU3SBU3SBU1SBU1Competitive Competitive DataDataPersonnel Personnel RecordsRecordsSurvey&OtherSurvey&OtherAd Hoc DataAd Hoc DataCustomer Customer Service Service ReportsReportsIntranet LinksIntra

14、net LinksSales DataSales DataMarket DataMarket Data推行平衡計分卡所帶來之效益l l有效將策略聚焦l l釐清達成經營目標之方法l l經由上而下之溝通，將策略轉化為行動l l釐清執行策略所需之關鍵資訊l l釐清部門間定位、工作職掌及連結關係l l將策略轉化成各部門之工作語言l l建立公司策略管理制度BSC Management Process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

15、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Step 1.公司或集團公司或集團 BSCBSCoverall strategiesStep 2.SBU BSC consistent with the corporate strategiesStep 4.Dept,team,individuals BSC公司或集團公司或集團SBU SBU C CSBU SBU B BSBU SBU A ADept,Team,IndividualsSupport FunctionsSupport FunctionsStep 3.Support Unit BSC support the internal customers事業體 S