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1、The Balanced Scorecard,Michael L. Werner University of Miami Coral 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 Ba
2、lanced 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 mos
3、t powerful management ideas ever” (Harvard Business Review),Most requested and #1 in sales at Harvard 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
4、 plan for business,More than a financial plan,(Robert Kaplan and David Norton),Basic Business Strategy,Financial We will ensure that we use our resources and people to maintain financial success.,Customer We will meet or exceed our customers current and future expectations and requirements with high
5、 quality products, reasonable prices and superior service.,Internal We 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 Growth We will attract and retain high caliber people and promot
6、e 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.,The Trouble with Strategy,It is unlikely
7、that a poor 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,Financial perspective,Customer perspective,Internal perspective,Learning and growth
8、 perspective,Strategy,Translating a Mission into Desired Outcomes,Mission,Core Values,Vision,Strategy,Balanced Scorecard,Objectives,Strategic Initiatives,Strategic Outcomes,Motivated and Prepared Workforce,Effective Processes,Delighted Customers,Satisfied Shareholders,Adapted from Kaplan, Norton,For
9、 Each Perspective,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 financ
10、ially,Customer Perspective,Overall objective: To achieve our vision of how the company should appear to customers,Internal Perspective,Overall objective: To excel at having superior business processes to satisfy shareholders and customers,Learning and Growth Perspective,Overall objective: To sustain
11、 the ability to change and improve (Employee capabilities are a key ingredient 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 C
12、ustomer Measures,Market share,Customer acquisition,Customer retention,Customer profitability,Customer satisfaction,Internal Perspective Measures,Process quality measures Time to process an order Number of Returns Defect rates Yield ratios Lead-times Waste, scrap, and rework,Core Learning and Growth
13、Measures,Employees trained per month,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 actio
14、ns that will help achieve the established 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 unders
15、tand how the Balanced Scorecard works,A Balanced Scorecard Example,Large camera store,25,000 square feet,$10+ million in sales,Profits unacceptably low,Industry changing due to technology,Basic Business Strategy,Financial We will ensure that we use our resources and people to maintain financial succ
16、ess.,Customer We will meet or exceed our customers current and future expectations and requirements with high quality products, reasonable prices and superior service.,Internal We 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 Growth We will attract and retain high caliber people and promote an environment that develops their interpersonal, business and tech
