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 asa 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.“
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
16. 好的 KPI 衡量基礎
S – Simple 簡單、不複雜、有意義
M – Measurable 可以被量化、資料是可提供的
A – Achievable 可達成的
R – Realistic 可實現、合理的
T – Timely 有時效性的、如每月或每季
17. 執行的障礙與困難點
18. 有效執行策略的四項障礙The Vision BarrierOnly 5% of the work
force understands
the strategyThe People
BarrierOnly 25% of managers
have incentives linked
to strategyThe Management
Barrier85% of executive
teams spend less than
one hour per month
discussing strategyThe Resource
Barrier60% of organizations
Don’t link budgets
to strategy9 of 10 companies
fail to execute strategySource: Fortune
19. 成功關鍵因素企業領導者的帶動
動員企業作改變- Mobilization- Strategic Management擬定策略是
持續性的過程- Learning organization- Analytics and IS- Link budgets & strategy擬定策略成為
每個人的職責- Strategic awareness- Personal scorecard & compensation將企業組織與策略
緊密聯繫- Corporate role- Business unit synergies- Support unit synergies將策略轉換成
作業條例- Strategy maps- Balanced Scorecard- Integrate operational tools