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1、(平衡计分)卡年平衡计 分卡短期课程资料 (平衡计分)卡年平衡计 分卡短期课程资料 ExcellenceinFinancialManagement (平衡计分)卡年平衡计 分卡短期课程资料 (平衡计分)卡年平衡计 分卡短期课程资料 ExcellenceinFinancialManagement Course11:TheBalancedScorecardCourse11:TheBalancedScorecard Preparedby:MattH.Evans,CPA,CMA,CFM Thiscourseprovidesastep-by- stepguideonhowtobuildaBalanced
2、Scorecard.Anund erstandingofstrategicplanningisremendedpriort otakingthiscourse.RefertoCourse10onstrategicp lanning.Thiscourseisremendedfor2hoursofContin uingProfessionalEducation.Inordertoreceivecre dit,youwillneedtopassamultiple- choiceexamwhichisadministeredbyinstallingthee xefileversionofthissho
3、rtcourse.Theexefilecanb edownloadedfrom/training Revised:February4,2002 BasicConcepts Accountantsmunicatewithfinancialstatements.Engineersmunicatewithas- builtdrawings.Architectsmunicatewithphysicalmodels.Itseemsthatalmosteveryprofes sionhassomemeansofmunicatingclearlytotheenduser.However,forpeoplee
4、ngagedinstrat egicplanningtherehasbeenanon- goingdilemma.Thefinishedproduct,thestrategicplan,hasnotmunicatedandreachedtheen duser.Surestrategicplansarenicetolookat,fullofbarcharts,nicecovers,wellwritten, andprofessionallyprepared;buttheysimplyhavenotimpactedthepeoplewhomustexecuteth estrategicplan.T
5、heendresulthasbeenpoorexecutionofthestrategicplanthroughoutthee ntireorganization.Andthesadfactofthematteristhatexecutionofthestrategicplanisev erybodysbusiness,notjustupperlevelmanagement.Upperlevelmanagementcreatesthest rategy,butexecutiontakesplacefromthebottomup. Sowhydostrategicplansfail?Accord
6、ingtotheBalancedScorecardCollaborative,thereare fourbarrierstostrategicimplementation: 1. VisionBarrier Nooneintheorganizationunderstandsthestrategiesoftheorganization. 2. PeopleBarrier Mostpeoplehaveobjectivesthatarenotlinkedtothestrategyoftheorganization. 3. ResourceBarrier Time,energy,andmoneyare
7、notallocatedtothosethingsthatarecriticaltotheorganiza tion.Forexample,budgetsarenotlinkedtostrategy,resultinginwastedresources. 4. ManagementBarrier Managementspendstoolittletimeonstrategyandtoomuchtimeonshort- termtacticaldecision-making. Therefore,weneedanewwayofmunicatingstrategytotheend- user.En
8、tertheBalancedScorecard.Atlonglast,strategicplannersnowhaveacrispandclea rwayofmunicatingstrategy.Withbalancedscorecards,strategyreacheseveryoneinalangu agethatmakessense.Whenstrategyisexpressedintermsofmeasurementsandtargets,theemp loyeecanrelatetowhatmusthappen.Thisleadstomuchbetterexecutionofstra
9、tegy. NotonlydoestheBalancedScorecardtransformhowthestrategicplanisexpressed,butitals opullseverythingtogether.Thisistheso- called“causeandeffect”relationshiporlinkingofallelementstogether.Forexample,i fyouwantstrongfinancialresults,youmusthavegreatcustomerservice.Ifyouwantgreatcu stomerservice,youm
10、usthaveexcellentprocessesinplace(suchasCustomerRelationsManag ement).Ifyouwantgreatprocesses,youmusthavetherightpeople,knowledge,andsystems(i ntellectualcapital). Inthepast,manyponentsforimplementingastrategicplanhavebeenmanagedseparately,not collectivelywithinoneoverallmanagementsystem.Asaresult,ev
11、erythinghasmovedindiff erentdirections,leadingtopoorexecutionofthestrategicplan.Likeamarchingband,ever yoneneedstomoveinlockstepbehindoneoverallstrategy. Therefore,youshouldthinkoftheBalancedScorecardasamanagementsystem,notjustanothe rperformancemeasurementprogram.Andsincestrategyisatthecenterofvalu
12、e- creationfortheorganization,theBalancedScorecardhasbeeacriticalmanagementsystemf oranyorganization.In1997,HarvardBusinessReviewcalledtheBalancedScorecardoneofth emostsignificantbusinessdevelopmentsoftheprevious75years. Chapter 1 BalancedScorecardsprovidetheframeworkaroundwhichanorganizationchanges
13、throughthe executionofitsstrategy.Thisisacplishedbylinkingeverythingtogether. ThisiswhatmakestheBalancedScorecardsodifferent;itcapturesthecauseandeffectrelat ionshipthroughouteverypartoftheorganization.InthecaseofMobilOil,thetruckdriverp ullsabalancedscorecardoffthevisorinhiscab,outliningthefivethin
14、gshemustdoasatruc kdriver.Likealaserbeam,strategynowhasaclearpathtoeveryoneintheorganization. Throughouttheentireprocessofbuildingandimplementingabalancedscorecard,weallneed tospeakthesamelanguage.Therefore,thefirstthingtogetoutofthewayistounderstandafe wterms: CauseEffectRelationshipCauseEffectRela
15、tionship:Thenaturalflowofbusinessperformancefromalowerleveltoanu pperlevelwithinorbetweenperspectives.Forexample,trainingemployeesoncustomerrela tionsleadstobettercustomerservicewhichinturnleadstoimprovedfinancialresults.O nesideistheleaderordriver,producinganendresultoreffectontheotherside. GoalGoa
16、l:Anoverallachievementthatisconsideredcriticaltothefuturesuccessoftheorganiz ationGoalsexpresswheretheorganizationwantstobe. MeasurementMeasurement:Awayofmonitoringandtrackingtheprogressofstrategicobjectives.Measure mentscanbeleadingindicatorsofperformance(leadstoanendresult)orlaggingindicators (theendresults). ObjectiveObjective:Whatspecificallymustbedonetoexecutethestrategy;i.e.whatiscriticaltoth efuturesuccessofourstrategy?Whattheorganizationmustdotoreachitsgoals! PerspectivesPerspectives:
