微软平衡记分卡1
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- 2. Measuring Success Bringing the Balanced Scorecard to Life 微軟技術顧問服務部 Laura Huang 黃淑翠 微軟平衡計分卡架構
- 3. Agenda平衡計分卡 Balanced Scorecard (BSC) 建構績效管理制度與平衡計分卡 執行的障礙與困難點 微軟平衡計分卡架構 Demo-Microsoft BSC Toolkit Case Study Q & A
- 4. “If you can’t measure it, you can’t manage it.” 若您無法衡量企業經營績效 您便無法有效管理企業 Robert Kaplan and David Norton Authors of “The Balanced Scorecard”
- 5. 平衡計分卡的背景與發展歷程第一代績效衡量: 僅聚焦於財務面 第二代績效衡量: 加入無形資產的衡量, 如產品研發設計, 客戶關係, 員工教育訓練, 行銷資訊, 企業知識管理等 1998 年 超過 75% 的S&P 500 市場價值是來自無形資產 發展史 1990年研究計劃 – 未來組織績效衡量方法,12家企業共同參與 由哈佛教授 Robert Kaplan與Nolan Norton Institute執行長David Norton所共同研究發展 1992年:發表 BSC 1993年:發表 BSC的實踐 1996年:發表 BSC在策略管理體系的應用 2000年:發表 企業的策略性的應用
- 6. 平衡計分卡的發展史Articles in Harvard Business Review: “The Balanced Scorecard – Measures that Drive Performance”, Jan-Feb 1992 “Putting the Balanced Scorecard to Work”, Sept-Oct 1993 衡量的方法1992“Using the Balanced Scorecard as a Strategic Management System”, Jan-Feb 1996 整合與溝通19962000“Having Trouble With Your Strategy? Then Map It”, Sept-Oct 2000企業策略管理Recognized by the Harvard Business Review as one of the “most important management practices of the past 75 years.“
- 7. 什麼是平衡計分卡BSC?發展BSC是一連串由企業願景(Vision)展開至四個構面之主要績效衡量指標之過程 四個構面(Perspectives) 財務、顧客、內部流程、學習成長 策略主題(Strategic Theme)：長期而言，應完成的事項，貫穿四個構面 策略目標(Strategic Objectives)：為達成組織之策略主題所定的短期目標 關鍵流程(Critical Process)：支持達成策略目標的的作業活動 主要績效指標(Key Performance Indicator, KPI)：策略目標進程或關鍵流程的衡量基礎，且必須是可數量化的
- 8. BSC 的四個構面Vision and StrategyObjectivesMeasuresTargetsInitiatives財務“To succeed financially, how should we appear to our share-holders?”ObjectivesMeasuresTargetsInitiatives學習與成長“To achieve our vision, how will we sustain our ability to change and improve?”ObjectivesMeasuresTargetsInitiatives顧客“To achieve our vision, how should we appear to our customers?”ObjectivesMeasuresTargetsInitiatives內部流程“To satisfy our shareholders and customers, what business processes must we excel at?”Source: The Balanced Scorecard Collaborative 股東與顧客的外界衡量有關重大企業流程, 創新能力, 學習及成長的內部衡量衡量過去努力成果驅動未來績效
- 9. 策略地圖 & 因果關係Cause & EffectTheme: Smart, Profitable Expansion50% Revenue from New Stores by Year 3Increase Sales EfficiencyDevelopment Project ManagementGreat New LocationsCorporate Digital Nervous SystemBusiness Intelligence UseFact-based site selection% revenue from stores opened in last 3 yearsRevenue from new storesAvg. # of days to break evenRevenue per FTEAvg daily customers at new stores in first 6 months# repeat customersAvg purchase amountLag between market selection and site acquisitionProject duration: site acquisition to opening day% of stores opened on schedule# Eligible employees trainedFinancial PerspectiveCustomer PerspectiveOperational PerspectiveEmployees & Technology Perspective
- 10. SBU ScorecardsGroup Balanced ScorecardMetrics Warehouse 各事業體 Strategy & BSC的連結SBU2SBU3SBU1Competitive DataPersonnel RecordsSurvey & Other Ad Hoc DataCustomer Service ReportsIntranet LinksSales DataMarket Data
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