27. 執行策略的4個阻礙
個人的目標管理
(MBO)
與激勵措施
每月的審查
/EIS
預算財務計畫
與資金分配
願景與策略
1. 無法展開行動的願景與策略2.策略未與部門、團隊
、個人的目標連結3. 策略未與資源分配相結合4.戰術性(Tactical),
而非策略性
(Strategic)的回饋
Source:”THE BALANCED SCORECARD”
Robert S. Kaplan, David P. Norton
28. 策略績效平衡卡(The Balanced Scorecard)
提供將策略(Strategy)轉化成作業面意義的架構財務構面目標 衡量項目 目標值 方策願景
&策略顧客構面學習與成長構面內部作業流程構面"如何向股東呈
現我們在財務
方面的成績?""我們要如何對顧客
表現,以實現我們
的願景?""我們如何保有改變與
持續改善的能力,以
實現我們的願景?""我們需加強那些
業務流程,以滿
足股東與顧客的
需求?"目標 衡量項目 目標值 方策目標 衡量項目 目標值 方策目標 衡量項目 目標值 方策Source:”THE BALANCED SCORECARD”
Robert S. Kaplan, David P. Norton
29. (本页无文本内容)
30. Linking Multiple Scorecard Measures
To A Single StrategyROCECustomer
LoyaltyOn-time
DeliveryProcess
QualityProcess
Cycle TimeEmployee
SkillsFinancialCustomerInternal Business ProcessLearning & GrowthSource:”THE BALANCED SCORECARD”
Robert S. Kaplan, David P. Norton
31. Cause-and-Effect RelationshipsA strategy is a set of hypotheses about cause and
effect. Cause-and-effect relationships can be
expressed by a sequence of if-then statements.
“If we increase employee training about products, then they will become more knowledgeable about the full range of products they can sell;
if employees are more knowledgeable about products, then their sales effectiveness will improve.
If their sales effectiveness improves, then the average margins of the products they sell will increase.”Source:”THE BALANCED SCORECARD”
Robert S. Kaplan, David P. Norton
32. Are body temperature and blood pressure important?
These measures should be monitored diagnostically, with deviations from expectations noted rapidly; in effect, management by exception.
The Balanced Scorecard is not a replacement for an organization’s day-to-day measurement system. The scorecard measures are chosen to direct the attention of managers and employees to those factors expected to lead to competitive breakthroughs for an organization.Source:”THE BALANCED SCORECARD”
Robert S. Kaplan, David P. Norton