文档介绍：Balanced Scorecard :
Basic Concepts
1990, Research arm of KPMG - Study in “Measuring Performance in anization of the Future”.
BSC History
Relying mainly on financial performance measures was impeding anizations’ ability to create future value.
panies were improving existing processes but were not identifying the ones that were truly strategic.
What is it?
Management process to implement a business strategy.
Translates pany’s strategy into a coherent set of performance measures.
Establishes cause and effect relationships between Key Performance Indicators.
Balanced Scorecard:
What is it?
I Manage into the future not in the past
Balanced Scorecard:
Two underlying
factors:
What is it?
Manage into the future not in the past
Balanced Scorecard:
The Financial perspective is critical but it only measures past performance.
The BSC introduces additional perspectives, the drivers of future financial performance.
Building a scorecard can help managers link today’s actions with tomorrow’s goals
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Link long-term strategic objectives with short-term actions
anizational performance across four balanced perspectives:
Financial
Customer
Learning and
Growth
Internal Process
Strategic Perspectives
Financial
Customer
Learning and
Growth
Internal Process
Strategic Perspectives
Results that the business
provides to its shareholders
Identifies Customer, market segments and value propositions to be delivered
Infrastructure, people, systems and procedures.
Key internal processes which
drive the business
anizational performance across four balanced perspectives:
What is it?
I Manage into the future not in the past
Balanced Scorecard:
II Implementing the strategy requires 4 steps
Two underlying
factors:
Dynamic
BSC
Translating
the
Vision
Communicating
and
Linking
Business
Planning
Feedback
and
Learning
Clarifying the vision
Gaining concensus
Communicating and educating
Setting Goals
Linking rewards to performance
measures
Setting Targets
Aligning