文档介绍：The Balanced Scorecard and the DOD
James D. Stockmal
PDI 2005
June 3, 2005
American Society of Military Comptrollers
Topics
Overview
What is the balanced scorecard?
Who uses it?
What are its benefits?
Case Examples
How does it relate to overall performance management and organizational strategy?
Balanced Scorecard Basics
Key principles
Developing a balanced scorecard
Developing measures
Challenges in Implementing the Balanced Scorecard
Supporting Tools
Wrap-up: Summary, Resources and Q&A
May 2005
© 2005 BearingPoint, Inc.
Overview
The Balanced Scorecard: A Strategic Management Tool
Invented by Robert S. Kaplan and David P. Norton
The purpose was to provide a meaningful management control tool that is “balanced” and goes beyond standard financial performance measures
The name reflects the balance provided between:
short- and long-term objectives,
financial and non-financial measures,
lagging and leading indicators, and
external and internal performance perspectives.
Originally was applied to commercial organizations
Evolved to meet unique non-profit and government needs
Evolving techniques and applications
The Balanced Scorecard should be viewed as only one component of an overall approach to managing performance of an organization
May 2005
© 2005 BearingPoint, Inc.
The Traditional View: Four Integrated Perspectives
Process/Product
Perspective
Objectives
Targets
Measures
Initiatives
The Balanced Scorecard aligns goals, measures and targets with the organization’s mission and vision.
Customer Perspective
Objectives
Targets
Measures
Initiatives
Organization/Learning
Perspective
Objectives
Targets
Measures
Initiatives
Financial Perspective
Objectives
Targets
Measures
Initiatives
Mission
and Vision
May 2005
© 2005 BearingPoint, Inc.
Organization/ Learning
Perspective
“People”
The ability to continually innovate and improve
Customer
Perspective
“Satisfaction”
Measurements viewed through the eyes of customers and/