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1、MeasuringSuccessMeasuringSuccessBringingtheBalancedScorecardtoLifeBringingtheBalancedScorecardtoLife微軟技術顧問服務部LauraHuang黃淑翠微軟平衡計分卡架構微軟平衡計分卡架構Agendal平衡計分卡BalancedScorecard(BSC)l建構績效管理制度與平衡計分卡l執行的障礙與困難點l微軟平衡計分卡架構lDemo-MicrosoftBSCToolkitlCaseStudylQ&A“IfyoucantmeasureitIfyoucantmeasureityoucantmanageit
2、.”youcantmanageit.”若您無法衡量企業經營績效若您無法衡量企業經營績效您便無法有效管理企業您便無法有效管理企業RobertKaplanandDavidNortonRobertKaplanandDavidNortonAuthorsof“TheBalancedScorecard”Authorsof“TheBalancedScorecard”平衡計分卡的背景與發展歷程l第一代績效衡量:僅聚焦於財務面l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l1998年超過75%的S&P500市場價值是來自無形資產l發展史1990年研究計劃未來組織績效
3、衡量方法12家企業共同參與由哈佛教授RobertKaplan與NolanNortonInstitute執行長DavidNorton所共同研究發展1992年:發表BSC1993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平衡計分卡的發展史ArticlesinHarvardBusinessReview:ArticlesinHarvardBusinessReview:ll“TheBalancedScorecardTheBalancedScorecardMeasuresthatDriveMeasuresthatDrivePerance”Jan-Feb
4、1992Perance”Jan-Feb1992ll“PuttingtheBalancedScorecardPuttingtheBalancedScorecardtoWork”Sept-Oct1993toWork”Sept-Oct1993衡量的方法衡量的方法19921992ll“UsingtheBalancedScorecardasUsingtheBalancedScorecardasaStrategicManagementSystem”aStrategicManagementSystem”Jan-Feb1996Jan-Feb1996整合與溝通整合與溝通1996199620002000ll“Ha
5、vingTroubleWithYourStrategyHavingTroubleWithYourStrategyThenMapIt”Sept-Oct2000ThenMapIt”Sept-Oct2000企業策略管理企業策略管理RecognizedbytheHarvardBusinessRecognizedbytheHarvardBusinessReviewasoneoftheReviewasoneofthe“most“mostimportantmanagementpracticesimportantmanagementpracticesofthepast75years.“ofthepast75y
6、ears.“什麼是平衡計分卡BSCl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l四個構面(Perspectives)財務、顧客、內部流程、學習成長l策略主題(StrategicTheme)：長期而言，應完成的事項，貫穿四個構面l策略目標(StrategicObjectives)：為達成組織之策略主題所定的短期目標l關鍵流程(CriticalProcess)：支持達成策略目標的的作業活動l主要績效指標(KeyPeranceIndicatorKPI)：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BSC的四個構面VisionandStrategyObj
7、ectivesMeasuresTargetsInitiatives財務“Tosucceedfinanciallyhowshouldweappeartoourshare-holders”ObjectivesMeasuresTargetsInitiatives學習與成長“Toachieveourvisionhowwillwesustainourabilitytochangeandimprove”ObjectivesMeasuresTargetsInitiatives顧客“Toachieveourvisionhowshouldweappeartoourcustomers”ObjectivesMeas
8、uresTargetsInitiatives內部流程“Tosatisfyourshareholdersandcustomerswhatbusinessprocessesmustweexcelat”Source:TheBalancedScorecardCollaborative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策略地圖&因果關係Cause&EffectCause&EffectTheme:SmartProfitableExpansionTheme:SmartProfitableExpansion50%RevenuefromNewStores
9、byYear350%RevenuefromNewStoresbyYear3IncreaseSalesEfficiencyIncreaseSalesEfficiencyDevelopmentProjectManagementDevelopmentProjectManagementGreatNewLocationsGreatNewLocationsCorporateDigitalNervousSystemCorporateDigitalNervousSystemBusinessIntelligenceUseBusinessIntelligenceUseFact-basedsiteselection
10、Fact-basedsiteselection%revenuefromstores%revenuefromstoresopenedinlast3yearsopenedinlast3yearsRevenuefromRevenuefromnewstoresnewstoresAvg.#ofdaystoAvg.#ofdaystobreakevenbreakevenRevenueperFTERevenueperFTEAvgAvgdailycustomersatdailycustomersatnewstoresinfirst6monthsnewstoresinfirst6months#repeatcust
11、omers#repeatcustomersAvgAvgpurchaseamountpurchaseamountLagbetweenmarketselectionLagbetweenmarketselectionandsiteacquisitionandsiteacquisitionProjectduration:Projectduration:siteacquisitiontositeacquisitiontoopeningdayopeningday%ofstoresopened%ofstoresopenedonscheduleonschedule#Eligibleemployeestrain
12、ed#EligibleemployeestrainedFinancialFinancialPerspectivePerspectiveCustomerCustomerPerspectivePerspectiveOperationalOperationalPerspectivePerspectiveEmployees&Employees&TechnologyTechnologyPerspectivePerspectiveSBUScorecardsSBUScorecardsGroupBalancedScorecardGroupBalancedScorecardMetricsMetricsWareh
13、ouseWarehouse各事業體Strategy&BSC的連結SBU2SBU2SBU3SBU3SBU1SBU1CompetitiveCompetitiveDataDataPersonnelPersonnelRecordsRecordsSurvey&OtherSurvey&OtherAdHocDataAdHocDataCustomerCustomerServiceServiceReportsReportsIntranetLinksIntranetLinksSalesDataSalesDataMarketDataMarketData推行平衡計分卡所帶來之效益l有效將策略聚焦l釐清達成經營目標之方
14、法l經由上而下之溝通，將策略轉化為行動l釐清執行策略所需之關鍵資訊l釐清部門間定位、工作職掌及連結關係l將策略轉化成各部門之工作語言l建立公司策略管理制度BSCManagementProcess建構績效管理制度與平衡計分卡規劃並建構系統環境經營環境設計平衡計分卡釐清策略願景與使命營運方針目標業務策略經營模式財務構面策略目標各構面KPIKPI所需資料來源策略地圖&因果關係圖客戶構面策略目標流程構面策略目標學習構面策略目標指定資料提供者現有系統支援程度資料更新時間規劃系統運作功能發展平衡計分卡之步驟KPI清單開發系統運作環境Step1.公司或集團公司或集團BSCBSCoverallstrategi
15、esStep2.SBUBSCconsistentwiththecorporatestrategiesStep4.DeptteamindividualsBSC公司或集團公司或集團SBUSBUCCSBUSBUBBSBUSBUAADeptTeamIndividualsSupportFunctionsSupportFunctionsStep3.SupportUnitBSCsupporttheinternalcustomers事業體Strategy&BSC的連結建構平衡計分卡與績效管理制度KPIs資料收集與衡量績效管理BSC管理系統KPI策略目標設定企業規劃流程計分卡擁有者計分卡擁有者之支援幕僚其他人員
16、績效管理教育訓練與獎酬結合文化改變與結果溝通目標值BSC預算規劃與模擬預測定期討論與回饋好的KPI衡量基礎lSSimple簡單、不複雜、有意義lMMeasurable可以被量化、資料是可提供的lAAchievable可達成的lRRealistic可實現、合理的lTTimely有時效性的、如每月或每季執行的障礙與困難點有效執行策略的四項障礙TheVisionBarrierOnly5%oftheworkforceunderstandsthestrategyThePeopleBarrierOnly25%ofmanagershaveincentiveslinkedtostrategyTheManagementBarrier85%ofcutiveteamsspendlessthanonehourpermonthdiscussingstrategyTheResourceBarrier60%oforganizationsDontlinkbudgetstostrategy9of10companiesfailtocutestrategySource:Fo
