45. 基准正式的 “基准” 包括世界级企业的活动
世界级标准令普通丧失信心“World-class” standards can frustrate “normal” organizations
设定可行性的目标Settle for a stretch rather than an impossible dream
考虑行业中的最佳标准Consider “best-in-class” standards45
70. (USM&R)1993#7 in profitability1995
1996
1997#1 in profitability
#1 in profitability
#1 in profitabilityMobil1993Property & CasualtyRetail Bank1993Profits = $x1994
1995
1996Profits = $8x
Profits = $13x
Profits = $19xBrown & Root Engineering (Rockwater)1993Losing money1996#1 in growth and profitabilityProfitStock$275M loss
Stock Price = $591994
1995
1996
1997$15M
$60M
$80M
$98M$74
$114
$146
$205The BSC “Early Adopters” Have Executed TheirStrategies Reliably and RapidlySource: The Strategy-Focused Organization, HBSP, Kaplan and Norton70
71. 定义– BSC的领域执行流程核心流程
(如. 定单执行)支持流程
(如. IT 服务)管理投资者 发展股东价值最大化策略业务绩效管理实现股东利益商业流程71
72. Definition of TermsExecutive
ProcessesCore
Processes
(eg. Order Fulfilment)Support
Processes
(eg. IT Services)Managing the Investor Community Developing Optimum Shareholder Value StrategyBusiness Performance Management:Delivering
Shareholder
ValueMega Business Processes interpreting strategic intent
creating an improved ability to communicate
enabling pro-active management of drivers of future performance
aligning behaviours to organisational goals
helping to deliver strategy in an energized and quality assured way.
72
73. Definition of TermsExecutive
ProcessesCore
Processes
(eg. Order Fulfilment)Support
Processes
(eg. IT Services)Managing the Investor Community Developing Optimum Shareholder Value StrategyBusiness Performance Management:Delivering
Shareholder
ValueMega Business Processes interpreting strategic intent
creating an improved ability to communicate
enabling pro-active management of drivers of future performance
aligning behaviours to organisational goals
helping to deliver strategy in an energized and quality assured way.
平衡计分卡73
74. XYZ Technology CompanyInternet Impacting on Buying BehaviourIntermediariesDramatic Fall in Revenues ForecastCompetitorsOrganizationCustomersGov. / RegulationChannelsPC Substitutes74
95. 定义 一个新的策略测评和策略管理系统,它能够协调传统的财务指标和前瞻性的、与财务无关的指标.
(Corporate Strategy Board, June 1997:3&9)95
96. 策略执行平衡计分卡可以用来发现阻碍策略有效执行的因素:
有些任务和战略是
不被认知的
不可执行的
不被理解的
没有把个人的,团队的,部门的目标与战略相联系
策略未与资源配置相联系
反馈是战术的,而不是战略的。“Many leaders have personal visions that never get translated into shared visions that galvanise an organisation. What has been lacking is the discipline for translating individual vision into shared vision.” Peter Senge96
97. 测评必须少即是多
领先和滞后
硬性和软性
策略匹配
很简单,关于组织的进展目标,我们要平衡的来看待它。“如果你不能测量它,你就不能管理它!” Kaplan and Norton, 199697
98. 成功地取得平衡Lagging
Hard
Objective
Outcome
Control
Stability
Tactical
Bottom up measuresLeading
Soft
Subjective
Learning and Growth
Leadership
Change
Strategic
Top down measures98
99. 领先指标和滞后指标Lagging
Hard
Objective
Outcome
Control
Stability
Tactical
Bottom up measuresLeading
Soft
Subjective
Learning and Growth
Leadership
Change
Strategic
Top down measures大部分的测评指标必须有前瞻性、积极性,所以平衡积分卡能有效促成组织的改变。
Rockwater case99
100. 平衡积分卡Vision
& StrategyCUSTOMER
“为了保持远景,我们应该怎样对待顾客?”ObjectivesMeasuresTargetsInitiativesFINANCIAL
“为了在财务上成功,我们应该怎样?”ObjectivesMeasuresTargetsInitiativesINTERNAL BUSINESS PROCESSES
“为了使顾客和鼓动满意,我们必须擅长什么业务?”ObjectivesMeasuresTargetsInitiativesINNOVATION AND LEARNING
“为了实现远景,我们怎样保持和改革与提高的能力e?”ObjectivesMeasuresTargetsInitiatives100
101. 平衡计分卡领先指标滞后指标软性硬性Vision
& StrategyCUSTOMER
“To achieve our vision, how should we appear to our customers?”ObjectivesMeasuresTargetsInitiativesFINANCIAL
“To succeed financially, how should we appear to our shareholders?”ObjectivesMeasuresTargetsInitiativesINTERNAL BUSINESS PROCESSES
“To satisfy our shareholders and customers, what business processes must we excel at?”ObjectivesMeasuresTargetsInitiativesINNOVATION AND LEARNING
“To achieve our vision, how will we sustain our ability to change and improve?”ObjectivesMeasuresTargetsInitiatives101
104. 策略远景?使命价值远景我们的原因是...成功是...为什么?
我们要与谁沟通,为什么,沟通什么?
怎样?
我们如何行动,如何达到目标?What is our “one-liner”?对我们有价值的事物是...104
105. Vision
Longer-term direction of where the company aspires to be, how and on what basis to compete. The Vision will form the “Blue Print” for strategy formulation.Strategy
Plan, patterns of actions, and overall competitive themes that create and sustain competitive advantage.CSFs
What needs to happen to execute strategy successfully. Critical Success Factors (CSFs) must be:
Actionable with clear Targets
Associated with Business Decisions
Specific
Measurable
企业远景策略CSFs测评指标Measures
A unit of information, financial or non-financial, that provides meaningful feedback to strategy execution and success towards the achievement of the Critical Success Factors计分卡的视角Scorecard Perspectives
The four perspectivess along which value is created for the enterprise (Financial, Customer, Internal Process, Innovation)计分卡的关键部分105
106. These components are focused on creating a usable and practical output…..改善现金流
增加 EBIT
取得销售增长
消减成本
按时按质
整合工程和生产部门
发展最佳建议Develop Best-in-Class Proposals
产生的现金
ROS
销售年增长
单位产品成本
库存
残次品和返工
Scrap and rework
工程设计
提建议成功率Proposal success rate
10% 的增长
15% ROS
年销售增长率>10%
减少 10%
减少 20%
100% 准时交货
减少 BY 10%
减少 by 15%
降低 by 25%
总裁
财务
项目/ 销售
运作部门
运作
工程
项目
财务顾客业务流程学习 /
成长长期任务短期任务目前
Baseline/
CurrentRating Scale010绩效测评业绩缺口
Performance
GapImprovement Portfolio(Selected initiative details presented)Initiative 1:
Project Type:
Project Owner:
New Benefit:
Difficulty:
Risks:
Action Plans:
Milestones:
Finish Date:
Status:Improve P&E integration Engineering Group AlphaBill SmithLess re-work & scrapRating C Improve maintenance effectivenessEnhance maintenance scheduling Scrap & Re-work down by 10% Ongoing - review 31 March Maintenance over spend 关键成功因素视角指标样本任务样本所有人/
负责人新举措What, who, when, how, why, etc106
110. 客户市场区分价值定位目标测评指标任务产品“Some managers object to choosing targeted customer segments; they have never seen a customer they didn’t like, and want to be able to satisfy all customers’ preferences. But this approach runs the risk of doing nothing well for anybody. The essence of strategy is not just choosing what to do, it also requires choosing what not to do.” Kaplan and Norton, 1996110
111. 内部商业程序?提高质量
缩短交货周期
产量最大化
Maximise throughput
减少单位处理成本
减少交易成本Reduce cost per transactionCUSTOMER
NEED
SATISFIED SERVICE
THE
CUSTOMERCUSTOMER
NEED
IDENTIFIED CREATE
THE
PRODUCT/
SERVICE
OFFERING BUILD THE
PRODUCTS/
SERVICES DELIVER
THE
PRODUCTS/
SERVICES IDENTIFY
THE
MARKETInnovation ProcessOperations ProcessCustomer
Service为了使顾客和股东满意,我们必须擅长什么业务?核心能力111
112. 学习和革新?员工能力
信息系统
动力
能力
一致性为了实现远景,我们怎样保持和改革与提高的能力?内部和外部的研究发展Highlight gaps in employee
skills and information systems.112
113. Vision
& StrategyCUSTOMER
“To achieve our vision, how should we appear to our customers?”ObjectivesMeasuresTargetsInitiativesFINANCIAL
“To succeed financially, how should we appear to our shareholders?”ObjectivesMeasuresTargetsInitiativesINTERNAL BUSINESS PROCESSES
“To satisfy our shareholders and customers, what business processes must we excel at?”ObjectivesMeasuresTargetsInitiativesINNOVATION AND LEARNING
“To achieve our vision, how will we sustain our ability to change and improve?”ObjectivesMeasuresTargetsInitiatives因果关系113
114. 因果关系Vision
& StrategyCUSTOMER
“To achieve our vision, how should we appear to our customers?”ObjectivesMeasuresTargetsInitiativesFINANCIAL
“To succeed financially, how should we appear to our shareholders?”ObjectivesMeasuresTargetsInitiativesINTERNAL BUSINESS PROCESSES
“To satisfy our shareholders and customers, what business processes must we excel at?”ObjectivesMeasuresTargetsInitiativesINNOVATION AND LEARNING
“To achieve our vision, how will we sustain our ability to change and improve?”ObjectivesMeasuresTargetsInitiatives内部业务流程1st for股东1st for顾客1st for雇员114
119. 执行过程Initiation
Design Level 0 Scorecard
Design Unit Scorecards
Complete PerformanceContracts
Design and Construct Collectionand Reporting System
Finalize Incentive Scheme
Integrate into Strategic Planning Process
Communication & Training2m2y119
126. “有效计划的真正目的在于改变决策者心中的思维模式,而不是为计划而计划.”
Arie de Geus (H.B.R., March-April 1988)
“‘策略计划是提出问题(posing questions)
,而不是回答它们.”
Richard Pascale (Managing on the Edge, Chapter 3)
126
127. “If you don’t know where you’re going any road will take you there.”127
128. 我们已经讨论的问题? 理论和利益
概念
方法128
129. 创建顶级的BSC确认策
略架构确认关
键目标Define Critical Success Factors &
Strategic
Linkages建立业绩测评指标设定任务Establish
Performance
TargetsRefine,
Validate and
Communicate Measurements and TargetsExecutive interviewsWorkshop #1Workshop # 2Workshop # 3Key Deliverables
Framework of performance measures
Management team consensus and understanding
Implementation plan including technology and dependencies on other enablers eg rewards
Education/communication strategy and materials7-10周1-2 Weeks2-3 Weeks2-3 Weeks2 WeeksOngoingThe timeline is event driven; executive time is typically the determining factor129
131. 方法概览学习和改进.
为保持核心竞争能力力:
我们必须改进哪些核心能力?
需要学习哪些新知识?业务流程.
为取得成功,我们必须擅长哪些核心能力和业务流程?顾客
达到财务目标:
我们想在市场中取得何种影响( impact)?
如何取得顾客满意?财务
股东价值何在?
股东价值目标如何体现为财务目标和成果?What future levers of performance can we measure & drive here …… that will ultimately be reflected in results here?131
132. A Good Balanced Scorecard Tells The Story of Strategy CSFs和绩效测评指标在四个视角的运用为满足股东,
我们必须…...如何取得
客户的青睐? 我们必须擅长的? 怎样达到持续发展
和创造价值?财务视角 增加销售
减少成本 /
增加产量
投资回报顾客视角价格质量时间功能形象关系内部业务流程视角销售Setup
the
Service服务客户树立品牌学习和成长视角员工能力技术架构改变日程( Agenda)132
133. 策略理解 – 简化的FSC商业模型学习和创新的视角顾客视角管理行动 – 因(cause)业务成果(Business Results Required) – 果(effect)内部业务流程财务视角提高员工技能和生产效率技术导致的收入增长通过创新最大化投资回报
Innovative approachto maximiseinvestment returns通过关系销售相关产品和服务
Cross - sell productsand services throughlifetime relationships高效率地处理会员的要求
Dealing withmembers efficientlyand effectively提高产品的竞争力
Develop full rangeof competitive products大量的顾客
Build up largecustomer portfoliowith more salesand customers顾客满意度高
High CustomerSatisfaction达到销售目标成本低
Achievelower cost ratiovs competitionIncrease value ofmembers fund in linewith all share indexLearn and embedcompliance disciplinesFigure 5.3Source: Delivering Shareholder Value, FT, Ashworth133
140. 您已经准备好改变方法吗? 是否认识到执行BSC的必要性?Is the need to implement the Balanced Scorecard accepted as a business imperative?
是否认识到紧迫性?
组织在多大程度上了解变化的必要?
商业案例是否经过充分沟通?Has the business case been communicated?
变化的领域和规模(scale and scope)是否经过评估?
保证业务需求的资源质量(quality of resources)是否满足?
领导是否有足够的知识、权威和领导能力?
是否一致认可组织的远景?
是否了解达到远景目标后各自的潜在利益?potential gain
股东是否一致同意业务目标?
是否清楚项目如何帮助达到企业的策略远景?
是否清楚新举措如何补充其他措施?(initiative complements others)变化的成本变化的难易Ease of change
明确的方法Clarity of way forward140
141. 良好的绩效管理方法策略新测评指标(measures)技巧和能力
报酬和认可流程和
员工stewardship组织/结构技术文化和 沟通文化和 沟通
文化和 沟通
………...addresses a number of ‘Puzzle Pieces’ in equilibrium.141
142. ? 评估指标(Measures) 和任务
KPI’s
关键活动
关键成功因素(CSFs)
策略/视角
远景创造价值的基本商业运作模式
BASE OPERATIONAL BUSINESS MODEL FOR VALUE CREATION 主要(MAINSTREAM)的财务和运作系统对专业的业务流程理解
EXPERT BUSINESS PROCESS UNDERSTANDING理解真正的利润Understanding
‘true’ profitability有效的计划资源联系目标
与行动共享信息
Sharing
Information Easily决策管理业务流程Managing Processes评估进展(progress)实现价值导向的策略测评框架 Business performance management requires a measurement framework to be created . . . . .…. in a logical, consistent, and focussed way for informing and realising a value based strategy. Figure 6-1 ? ?142