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1、The Balanced Scorecard,What is Business Success?,Solid financial performance?,Balanced Scorecard Refocuses Management,Financial perspective,Customer perspective,Internal perspective,Learning and Growth perspective,The Balanced Scorecard,Developed in 1992 by Robert Kaplan and David Norton,Kaplan and

2、Nortons Premise,“exclusive reliance on financial measures in a management system was causing organizations to do the wrong things.”,Popularity,Employed by half of Global 1000 (According to Bain & Company),“One of the most powerful management ideas ever” (Harvard Business Review),Most requested and #

3、1 in sales at Harvard Business Publishing,The Balanced Scorecard,Originally developed as a measurement tool,Also helps companies manage and implement strategy,The Balanced Scorecard,Based on corporate strategy,A balanced plan for business,More than a financial plan,(Robert Kaplan and David Norton),B

4、asic 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 prov

5、ide 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 skill

6、s 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.,The Trouble with Strategy,It is unlikely that a poor strategy is the problem,Generally, the problem is implementing strat

7、egy,Even if strategy is communicated, employees may not know what to do.,How can the Balanced Scorecard help?,Four Distinct Perspectives,Financial perspective,Customer perspective,Internal perspective,Learning and growth perspective,Strategy,Translating a Mission into Desired Outcomes,Mission,Core V

8、alues,Vision,Strategy,Balanced Scorecard,Objectives,Strategic Initiatives,Strategic Outcomes,Motivated and Prepared Workforce,Effective Processes,Delighted Customers,Satisfied Shareholders,Adapted from Kaplan, Norton,For Each Perspective,Objectives (Goals),Measures,Targets,Initiatives,Simple Form an

9、d Relationships,Source: Kaplan, Norton,Objectives,Concise statements that articulate what the organization hopes to accomplish,Each tied to the companys strategy,Financial Perspective,Overall objective: To succeed financially,Customer Perspective,Overall objective: To achieve our vision of how the c

10、ompany should appear to customers,Internal Perspective,Overall objective: To excel at having superior business processes to satisfy shareholders and customers,Learning and Growth Perspective,Overall objective: To sustain the ability to change and improve (Employee capabilities are a key ingredient t

11、o this objective.),Measures,Descriptions of how success in achieving objectives will be measured,Each tied to the companys objectives,Core Financial Measures,ROI/EVA,Profitability,Revenue growth/mix,Cost reduction,Core Customer Measures,Market share,Customer acquisition,Customer retention,Customer p

12、rofitability,Customer satisfaction,Internal Perspective Measures,Process quality measures Time to process an order Number of Returns Defect rates Yield ratios Lead-times Waste, scrap, and rework,Core Learning and Growth Measures,Employees trained per month,Employee retention,Employee productivity,De

13、velopment and research measures,Number of training programs,Targets,Level of performance or rate of improvement desired for each measure,Each tied to one of the companys measures,Initiatives,Short-term programs and actions that will help achieve the established targets,Each tied to company objective

14、s and measures,Examples of Initiatives,New maintenance program,Upgrade selected equipment,Establish performance benchmarks,New training program,Establish frequent purchase program,Next: An example to help students understand how the Balanced Scorecard works,A Balanced Scorecard Example,Large camera

15、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 expectatio

16、ns 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 h

17、igh 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

18、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 facil

19、ities,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

20、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

21、%,Financial,Customer,Internal,Learning and Growth,$100,000 Increase by 5% Maintain,Measures,Targets,Strategy Map Initiatives,New Price Comparison Report,Monthly sales promotions New Frequent Customer Sales Program Employee sales and product training program,Operator and lab training program Daily se

22、rvices backlog report New products and services program,Employee training program Technology training program Three purchasing trips,Financial,Customer,Internal,Learning and Growth,Mission,Core Values,Vision,Strategy,Balanced Scorecard,Objectives,Strategic Initiatives,Strategic Outcomes,Motivated an

23、d Prepared Workforce,Effective Processes,Delighted Customers,Satisfied Shareholders,Adapted from Kaplan, Norton,Targets,Measures,Employee Rewards,Operating income,Returning new customers Customer complaints Number of items per invoice,Rejected prints Late orders New products and services,Employee tr

24、aining Technology training Sales from new product sourcing,Increase by 20% Zero Increase by 30%,1% 0% 10% Increase,1 per month 1 per month Increase 30%,Financial,Customer,Internal,Learning and Growth,$100,000,20% of net income,Employee Rewards $25,000 Equally to Five Managers,Sales Price Comparison

25、Report,Monthly sales promotions Frequent Customer Sales Program Returning new customers Customer complaints Number of items per invoice,Rejected prints Late orders New products and services,Employee training Technology training Sales new prod. sourcing Three purchasing trips,1 per month Functioning

26、Increase by 20% Zero Increase by 30%,1% 0% 10% Increase,1 per month 1 per month Increase 30% 3,Financial,Customer,Internal,Learning and Growth,Monthly,10%,10% 05% 05% 10% 10%,00% 10% 05%,10% 10% 05% 10%,Measure or Initiative,Target,Weight,Employee Rewards $25,000 Equally to Five Managers,Sales Price

27、 Comparison Report,Monthly sales promotions Frequent customer sales program Returning new customers Customer complaints Number of items per invoice,Rejected prints Late orders New products and services,Employee training Technology training Sales new prod. sourcing Three purchasing trips,$ 2,500 0 0

28、2,500 2,500,$ 0 2,500 0,$ 2,500 2,500 0 2,500,Financial,Customer,Internal,Learning and Growth,$ 0,No,Yes No No Yes Yes,Yes Yes No,Yes Yes No Yes,Measure or Initiative,Bonus Amount,Green?,10%,10% 05% 05% 10% 10%,00% 10% 5%,10% 10% 05% 10%,Weight,Total Number of managers Amount per manager,$17,500 5 $

29、 3,500,Total,Total Balanced Scorecard Employee Incentives (Assuming Net Income of $115,000),Net income Bonus percentage Total net income bonus Net income bonus per manager Number of managers Measures and initiatives bonus Total bonus per manager Number of managers Total bonuses,$115,000 20% $ 23,000

30、 5 $ 4,600 $ 3,500 $ 8,100 5 $40,500,Next: Moving Beyond the Companys Overall Scorecard,Departmental and Personal Scorecards,Each department develops its own scorecard based on the companys overall scorecard.,Each employee develops his or her scorecard based on the companys and departments scorecard

31、.,Departmental and Personal Scorecards,Scorecards must be closely aligned with overall company goals and objectives.,Each objective must be aligned.,Each measure must be aligned.,Each Perspective Must be Addressed,Set objectives for each perspective.,Set basis for measurement for each objective.,Thi

32、s allows managers and employees to focus on the success of each perspective.,It also keeps them from focusing on one perspective while neglecting another.,Implementing the Balanced Scorecard,The push to implement must come from top management.,Managers must buy in.,It takes 15 to 36 months in large

33、organizations.,Possible Pitfalls of the Balanced Scorecard,Senior management not committed,One senior manager tries to build the scorecard alone,Scorecard responsibilities dont filter down,The solution is overdesigned, or scorecard treated as a one-time event,The balanced scorecard is treated as a s

34、ystems project,Anthony Atkinson, Robert Kaplan, S. Mark Yong,Suggested Reading,The Balanced Scorecard, Robert S. Kaplan and David P. Norton, HBS Press,The Strategy-Focused Organization, Kaplan and Norton, HBS Press,The Balanced Scorecard Step by Step Paul R. Niven, John Wiley & Sons,Suggested Readin

35、g,Just out this year: Strategy Maps: Converting Intangible Assets into Tangible Outcomes, Robert S. Kaplan and David P. Norton, HBS Press,Suggested Internet Surfing,The Balanced Scorecard Collaborative at ,The Balanced Scorecard Institute at www.balancedscorecard.org,Free basic online presentation b

36、y Paul Niven seminar.aspx?LibraryID=6199,Suggested Internet Surfing,Free netconferences are also available at The Balanced Scorecard Collaborative netconferences/ Generally on the fourth Thursday of each month at 11:00 A.M. ET. Next netconference: October 28, 2004,Questions? Comments?,Thank You,Beyo

37、nd the Scope,The slides that follow provide additional insight into the balanced scorecard.,Handling Initiatives,Inventory current initiatives,Map them to BCS Objectives,Eliminate nonstrategic initiatives,Add new initiatives,Prioritize remaining initiatives,Five Principles of Strategy-Focused Organi

38、zations,Principle 1: Translate the strategy to operational terms,Principle 2: Align the organization to the strategy,Principle 3: Make strategy everyones job,Principle 4: Make strategy a continual process,Principle 5: Mobilize leadership for change,Anthony Atkinson, Robert Kaplan, S. Mark Yong,Imple

39、menting the Balanced Scorecard,Select an architect and form a taskforce.,Develop business strategies,Determine where business units fit into the big picture.,Hold meetings, workshops, and synthesis sessions.,Implementing the Balanced Scorecard,Select and design measures.,Establish targets,Establish

40、initiatives,Build a consensus around strategic objectives.,The Balanced Scorecard and a New Management Processes,New management processes may result from implementing the balanced scorecard.,New Management Processes,1. Translating the vision,2. Communicating and linking,3. Business planning,4. Feedb

41、ack and learning,1. Translating The Vision,To build a consensus around the organizations vision and strategy,To express the vision in terms of an integrated set of objectives, measures and initiatives,Must be agreed upon by all senior executives,2. Communicating and Linking,Communicates the strategy

42、 up and down in the organization,Links strategy to departmental objectives,Links strategy to individual objectives,Expands on performance measures that focus only on financial performance,2. Communicating and Linking,A way to ensure that all levels of the organization understand the strategy,A way t

43、o ensure that department and individual objectives are aligned with the strategy,Links rewards to performance measures,3. Business Planning,Enables companies to integrate their business and financial plans,Various independent change programs difficult to integrate,However when goals are set and coor

44、dinated using the balanced scorecard meaningful priorities can be set.,Resources allocated accordingly,4. Feedback and Learning,Expands on the traditional financial focus,Can monitor results from three more perspectives,Can evaluate strategy in light of performance in all four areas,Modify strategy

45、to reflect real-time learning as opposed to modifying strategy during the annual strategic plan meeting,New Management Processes,The Balanced Scorecard,The balanced scorecard is more than a performance measurement technique.,Innovative CEOs used the balance scorecard not only to clarify and communic

46、ate strategy, but also to manage strategy.,They are using the measurement focus of the scorecard to accomplish critical management processes.,The Balanced Scorecard,Clarify and translate vision and strategy,Communicate and link strategic objectives and measures,Plan, set targets, and align strategic initiatives,Enhance strategic feedback and learning,Kaplan/Norton,The End,If you have questions or comments regarding this presentation, please feel free to contact Mike Werner at mwernermiami.edu or by phone at 305-321-1139 .,