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1、The Balanced Scorecard,Michael L. WernerUniversity of MiamiCoral Gables, Florida,中国培训师大联盟www.china-,What is Business Success?,Solid financial performance?,Balanced Scorecard Refocuses Management,Financial perspective,Customer perspective,Internal perspective,Learning and Growth perspective,The Balan
2、ced Scorecard,Developed in 1992 by Robert Kaplan and David Norton,Kaplan and Nortons Premise,“exclusive reliance on financial measures in a management system was causing organizations to do the wrong things.”,Popularity,Employed by half of Global 1000(According to Bain & Company),“One of the most po
3、werful management ideas ever”(Harvard Business Review),Most requested and #1 in sales atHarvard Business Publishing,The Balanced Scorecard,Originally developed as a measurement tool,Also helps companies manage and implement strategy,The Balanced Scorecard,Based on corporate strategy,A balanced plan
4、for business,More than a financial plan,(Robert Kaplan and David Norton),Basic Business Strategy,FinancialWe will ensure that we use our resources and people to maintain financial success.,CustomerWe will meet or exceed our customers current and future expectations and requirements with high quality
5、 products, reasonable prices and superior service.,InternalWe will provide high quality on-time imaging products and services and provide an efficient and effective means to deliver them in a high quality fashion.,Learning and GrowthWe will attract and retain high caliber people and promote an envir
6、onment that develops their interpersonal, business and technical skills and knowledge. We will strive to develop and maintain the best sourcing for our products. We will strive to be aware and on the cutting edge of imaging and business technology.,The Trouble with Strategy,It is unlikely that a poo
7、r strategy is the problem,Generally, the problem is implementing strategy,Even if strategy is communicated, employees may not know what to do.,How can the Balanced Scorecard help?,Four Distinct Perspectives,Financialperspective,Customerperspective,Internalperspective,Learning andgrowth perspective,S
8、trategy,Translating a Mission into Desired Outcomes,Mission,Core Values,Vision,Strategy,Balanced Scorecard,Objectives,Strategic Initiatives,Strategic Outcomes,Motivated and Prepared Workforce,Effective Processes,DelightedCustomers,SatisfiedShareholders,Adapted fromKaplan, Norton,For Each Perspective
9、,Objectives (Goals),Measures,Targets,Initiatives,Simple Form and Relationships,Source:Kaplan, Norton,Objectives,Concise statements that articulate what the organization hopes to accomplish,Each tied to the companys strategy,Financial Perspective,Overall objective:To succeed financially,Customer Pers
10、pective,Overall objective:To achieve our vision of howthe company shouldappear to customers,Internal Perspective,Overall objective:To excel at having superior businessprocesses to satisfyshareholders and customers,Learning and GrowthPerspective,Overall objective:To sustain the ability to change and
11、improve(Employee capabilities are a keyingredient to this objective.),Measures,Descriptions of how success in achieving objectives will be measured,Each tied to the companys objectives,Core Financial Measures,ROI/EVA,Profitability,Revenue growth/mix,Cost reduction,Core Customer Measures,Market share
12、,Customer acquisition,Customer retention,Customer profitability,Customer satisfaction,Internal Perspective Measures,Process quality measuresTime to process an orderNumber of ReturnsDefect ratesYield ratiosLead-timesWaste, scrap, and rework,Core Learning and Growth Measures,Employees trained per mont
13、h,Employee retention,Employee productivity,Development and research measures,Number of training programs,Targets,Level of performance or rate of improvement desired for each measure,Each tied to one of the companys measures,Initiatives,Short-term programs and actions that will help achieve the estab
14、lished targets,Each tied to company objectives and measures,Examples of Initiatives,New maintenance program,Upgrade selected equipment,Establish performance benchmarks,New training program,Establish frequent purchase program,Next: An example to help students understand howthe Balanced Scorecard work
15、s,A Balanced ScorecardExample,Large camera store,25,000 square feet,$10+ million in sales,Profits unacceptably low,Industry changing due to technology,Basic Business Strategy,FinancialWe will ensure that we use our resources and people to maintain financial success.,CustomerWe will meet or exceed ou
16、r customers current and future expectations and requirements with high quality products, reasonable prices and superior service.,InternalWe will provide high quality on-time imaging products and services and provide an efficient and effective means to deliver them in a high quality fashion.,Learning
17、 and GrowthWe will attract and retain high caliber people and promote an environment that develops their interpersonal, business and technical skills and knowledge. We will strive to develop and maintain the best sourcing for our products. We will strive to be aware and on the cutting edge of imaging and business technology.,
