《平衡计分卡UTABBSCPAPER》由会员分享，可在线阅读，更多相关《平衡计分卡UTABBSCPAPER（45页珍藏版）》请在金锄头文库上搜索。
1、平衡计分卡平衡计分卡UTAB BSC PAPERv4.0.Getting an overview on the Balanced Scorecard concept Following the process of cascading down a Balanced ScorecardViewing an example of a Balanced Scorecard ProjectLooking at a proposed work plan Discussing the next stepsObjectives of this PresentationThe aim of this pre
2、sentation is to be informed about the following aspects:2v4.0.1 The Balanced Scorecard ConceptDesigning the Balanced Scorecard Implementing the Balanced Scorecard 2 Balanced Scorecard Example3 Project Approach and Project Plan4 Summary 5 References6 Next Steps Contents3v4.0.The purpose of the Balanc
3、ed Scorecard. “.is to translate strategy into measures that uniquely communicate your vision to the organisation.”4v4.0.The Balanced Scorecard (BSC) is based on a very simple PhilosophyWhat gets measured, gets done !5v4.0.Traditional Management Systems are backward looking and track only the outcome
4、 of processesPossibility to take corrective actions in the processHighLowClientRequestOrderOrderProcessingProductionDistributionBillingAccountManagementMonetaryTransactionAccountingFinancial ResultTraditional Controlling starts at the end of the whole process chain!This procedure of backward looking
5、 leads to a considerable time lag of several weeks/months.6v4.0.This leads to missed opportunities in managing processes more proactivelyMissed opportunities to manage processes more effectively are even more crucial if many processes run simultaneously.TimePossibility to take corrective actions in
6、the processHighLowMissed opportunity to manage the processClientRequestOrderOrderProcessingProductionDistributionBillingAccountManagementMonetaryTransactionAccountingFinancial ResultClientRequestOrderOrderProcessingProductionDistributionBillingAccountManagementMonetaryTransactionAccountingFinancial
7、ResultClientRequestOrderOrderProcessingProductionDistributionBillingAccountManagementMonetaryTransactionAccountingFinancial Result7v4.0.Daily work / daily businessProjects/InitiativesManagements Challenge lies within the Combination of Strategy and Daily BusinessNewProductsInvestmentprioritiesProfit
8、abilityGrowth of TurnoverQualityCustomer satisfactionThe Vision123 Process Improve-mentEfficiencyEmployeemotivationQualityGlobalisationMultitude of goals, many different initiatives, unrecognisable coherences, missing “overall” approach/toolVisionCompany ValuesStrategy8v4.0.Aspects of a Management a
9、nd Measurement System like BSCBalanced Scorecard (BSC) helps to focus on strategic activitiesObjectives, Activitiesand ResultsA shared vision and common goals lead to focused alignment of the organization towards strategic prioritiesCommunication,MotivationAlignment,FocusCommunicated objectives will
10、 lead to more transparency and motivationClear responsibilities assure rapid actionIndividual contribution becomes visibleChanges of individual behaviour occurShift towards a learning organizationResponsibility,Incentives,Actions Measuring motivates !9v4.0.Let us ask ourselves some, maybe provocativ
11、e questions. 10v4.0.In many Companies there is just a limited Common Understanding concerning the Strategic Priorities?When you ask the Management Team members for the strategy are you sure to obtain always the same answer?To what extent is there an overall agreement on the strategic priorities?To w
12、hat extent are all projects and internal activities aligned to the achievement of these targets?Alignment,Focus 11v4.0.To what Extent is the Strategy transparent and comprehensible to the Employees?Are all employees able to answer questions on the financial and customer focused objectives?Does the i
13、nternal steering system tell the same story“ as the strategy? To what extent had the employees been involved in the development of the KPI (Key Performance Indicators)? Communication,Motivation12v4.0.Do the actual Roles, Responsibilities and Incentive Systems reflect the Strategic Objectives of the
14、Company?Do the employees succeed in describing their daily share in obtaining the financial and customer related targets?Are the responsibilities for reaching the objectives clearly defined?Does the actual incentive system support the obtaining of the strategic objectives?ResponsibilityIncentivesAct
15、ion 13v4.0.The Balanced Scorecard is both, an Instrument to Implement the Strategy and an Instrument to Measure the ResultsAnalysis of Status quoStrategic ScenariosStrategyDevelopmentProcess(quarterly, annual)ManagementProcess(weekly, monthly)Balanced Scorecard Measurement of Results & continuous Fe
16、edbackImplementation of the StrategyDefinition of StrategyTopDownBottom UpGap-AnalysisWhere are we today? What are the priorities in closing gaps?What are the objectives? When to be met?ObjectivesKPI definitionHow to define/ balance measurement categories?ImprovementsHow to close the gaps?Plan/Actua
17、l comparisonHow did we perform compared to plan?FinancialFinancialPerspectiveVision/StrategyCustomerCustomerPerspectiveLearn& Learn& InnovationInnovationPerspectiveInternal Internal ProcessProcessPerspective14v4.0.Defining a balanced set of objectives, and the respective key performance indicators (
18、KPIs)Measuring progress achieved - because “only what you measure gets done”!Forcing management to focus on a small, yet balanced handful of measures deemed most critical to achieve the overall objectivesThe underlying principles of the Balanced Scorecard are simple but powerful.The Balanced Scoreca
19、rd defines Objectives in order to align the organization and to support target oriented changesUnderlying principles of Balanced ScorecardFinancial Financial PerspectivePerspectiveWhat are our financial goals?Vision/StrategyCustomer Customer PerspectivePerspectiveHow do we look to our customers?Lear
20、ning & Innov. Learning & Innov. PerspectivePerspectiveHow to enable innovation, change and improvement?Internal Process Internal Process PerspectivePerspectiveWhat does good look like internally?15v4.0.In Acknowledgement of the Strategic Core Themes we screen the Causes and Effects for all four Pers
21、pectives.FinancialPerspectiveCustomerPerspectiveInternal Processes PerspectiveLearning & Innovation Perspective Strategiccore themesExceptionally effectivemanagement of the existing core businessEffective introduction of successful new product Growth through good investmentsIncreasing the market val
22、ueEnsuring customer loyaltyIncreasing sales per customerMaking better use of existing technologyIncreasingsalesOfferingunique added valueImprovingplanningRealising the budget and sales planPerforming as good in core as in non-core areasIncreasing profitabilityMaking buying UTAB anpositive experience
23、 Making the“basic topics” rightOpening up new distribution channelsOffering the bestserviceDeveloping the brand imageImproving deliveryImprovingproductionWelldirectedinvestmentsDeveloping a company attitude of constant improvementLiving up to the company valuesHiring good and develop them to the bes
24、tHolding on to motivated and loyal employeesWORKING EXAMPLECauses and EffectsGaining new customers16v4.0.The Cause-Effect-Chains forms the Basis for the Definition of the Objectives.Financial PerspectiveShareholder valueGrowthCapital efficiencyCustomer perspectiveCustomer serviceCost-performance rat
25、ioCustomer loyaltyInternalProcessesPerspectiveProductivityDevelopment timeCustomer focusLearning & Innovation PerspectiveAbility to work in a teamEmployee motivationStaff efficiencyIncreasing the market valueIncreasing sales per customerMaking better use of existing technologyIncreasingsalesImprovin
26、gplanningRealising the budget and sales planPerforming as good in core as in non-core areasIncreasing profitabilityMaking buying UTAB anpositive experience Opening up new distribution channelsOffering the bestserviceDeveloping the brand imageImproving deliveryImprovingproductionWelldirectedinvestmen
27、tsDeveloping a company attitude of constant improvementLiving up to the company valuesHiring good and develop them to the bestHolding on to motivated and loyal employeesGaining new customers17v4.0.Learning and Innovation PerspectiveInternal Processes PerspectiveCustomer PerspectiveFinancial Perspect
28、ive How can we map our vision as strategic goals?How do we want to measure and track our strategic success ?Which performance do we exactly strive for in these areas?Which initiatives allow us to meet the targets?Which person is respon-sible for this initiative ?The Balanced Scorecard Design links O
29、bjectives to KPIs, Targets, Initiatives and finally ResponsibilitiesBalanced Scorecard Design to be done for all four perspectivesObjectivesKPIsTarget figures baseline/year nActivities, InitiativesRespon-sibility18v4.0. and give the Input for the Definition of KPIs and Target figuresCustomer perspec
30、tiveInternalProcessesPerspectiveObjectiveKPITarget FiguresCustomer serviceCost-performance ratioCustomer loyaltyCustomer satisfaction indexPrice-basketRatio of sales to new and already existing customersImprovement by 30 % in 200320% above average by competitors60% at end of 2003ProductivityDevelopm
31、ent timeCustomer focusTurnover per working hourTime to marketNumber of developmentpartnerships with customers30% improvement until 2003Reduction to x months Doubling within 2 yearsLearning & Innovation PerspectiveMotivation indexTurnover per working hour+ 30% at end of 2003+ 20% until end of 2003Emp
32、loyee motivationStaff efficiencyTeam work abilityFinancial PerspectiveShareholder valueGrowthCapital efficiencyIncrease of dividendShare of turn-over by new productsROCE+ x % per year25% until end of 200317 % until year 2004Vision/Strategy19v4.0.The Implementation of the Balanced Scorecard means Dri
33、lling Down to all Relevant Company LevelsCascading down the Balanced ScorecardThe implementation process ensures that each level understands its contribution to the higher level and the overall strategic objectives.Uddeholm Tooling ABCorporate ScorecardDepart-mentsHot FormingDepartmentScorecardMachi
34、ningDepartmentScorecardxyzDepartmentScorecardSub-Depart-mentsHeat TreatmentScorecardForgingScorecard.Activities, Initiatives, Projects.Activity n.FinanciaFinancial lPerspec.CustomCustomererPerspec.Learn& Learn& InnovatiInnovationonPerspec.Internal Internal ProcProcPerspec.FinanciaFinancial lPerspec.
35、CustomCustomererPerspec.Learn& Learn& InnovatiInnovationonPerspec.Internal Internal ProcProcPerspec.FinanciaFinancial lPerspec.CustomCustomererPerspec.Learn& Learn& InnovatiInnovationonPerspec.Internal Internal ProcProcPerspec.FinanciaFinancial lPerspec.CustomCustomererPerspec.Learn& Learn& Innovati
36、InnovationonPerspec.Internal Internal ProcProcPerspec.FinanFinancialcialPerspec.CustoCustomermerPerspec.LearnLearn& & InnovInnovationationPerspec.InternInternal al ProcProcPerspec.FinanFinancialcialPerspec.CustoCustomermerPerspec.LearnLearn& & InnovInnovationationPerspec.InternInternal al ProcProcPe
37、rspec.FinanFinancialcialPerspec.CustoCustomermerPerspec.LearnLearn& & InnovInnovationationPerspec.InternInternal al ProcProcPerspec.20v4.0.Objectives and Targets on all levels are directly linked with the Corporate BSCCorporate Balanced Scorecard(objectives, measures, targets for integration)Finally
38、 the Balanced Scorecard tells a congruent story of strategy at all levels of the organizationCascading down the Balanced ScorecardDepartmental Scorecards(objectives, measures, targets)Clear functional priorities and alignmentActivities, Initiatives, Projects.“Management by Objectives”Clear responsib
39、ilities for each one“ALL FIT TOGETHER”“ALL FIT TOGETHER”Top-level consensus on “What is important.”FinanciFinancialalPerspec.CustomCustomererPerspec.Learn& Learn& InnovatInnovationionPerspec.Internal Internal ProcProcPerspec.FinanciFinancialalPerspec.CustomCustomererPerspec.Learn& Learn& InnovatInno
40、vationionPerspec.Internal Internal ProcProcPerspec.FinFinPersp.CustCustPersp.LearnLearnPersp.IntIntPersp.FinanciFinancialalPerspec.CustomCustomererPerspec.Learn& Learn& InnovatInnovationionPerspec.Internal Internal ProcProcPerspec.FinanciFinancialalPerspec.CustomCustomererPerspec.Learn& Learn& Innov
41、atInnovationionPerspec.Internal Internal ProcProcPerspec.21v4.0.1 The Balanced Scorecard ConceptDesigning the Balanced Scorecard Implementing the Balanced Scorecard 2 Balanced Scorecard Example3 Project Approach and Project Plan4 Summary 5 References6 Next Steps Contents22v4.0.?FUTUREThe Vision of a
42、 Mayor Sales Organisation was developed, but not understood by the Employees“We become number one!”Wide product basket adding value to the customerThe leading sales organisationExploit local market placesImproving customer focus year on yearBest in Europe by building the xy brandExceed customer expe
43、ctations in such a way as to differentiate positivelyVision stated by Management“I dont think where were going is understood”“There is no clearly articulated vision”“I personally disagree”“It would be nice to have a view what we want to be”Were transitioning from the Old to the New and dont know wha
44、t New needs”Statements given by Employees23v4.0.Top Executive InterviewsStrategic objectives and priorities of top managementIdentification of strategic themes and key success factorsManagement WorkshopsAlignment of strategic objectives and prioritiesDevelopment of “Corporate Scorecard”ObjectivesKPI
45、sTargetsCommunication and AlignmentStrategic initiativesLink to compensation and reward systems Customer PerspectiveRetain customer loyaltyIncrease customer spendAttract new customersFinancial PerspectiveGrow Sales Maximise ProfitInvest WiselyBuild betterOperate betterSupply betterTechnology betterI
46、nternal ProcessesPerspectiveLearning and InnovationPerspectiveRecruit the bestDevelop people to be the bestRetain the most loyal & committed peopleLive the valuesVision / StrategyThe Balanced Scorecard was developed in a Workshop driven ProcessHigh Level Process And Result24v4.0.For every Perspectiv
47、e the actual Objectives, KPIs and Target Figures had been developed Customer Perspective1.Retain customer loyalty2.Increase customer spend3.Attract new customers2.Increase customer spendBest product offerBest loyalty clubBest service in UKAs strong in sales as in serviceOn trackCustomer plan - Innov
48、ationCustomer plan - ServiceCustomer plan Additional gadgetsGap or Time LagBest company to buy imageNo service reputation Loyalty Card behaviour1.Retain Customer LoyaltyUnderstand customers better than anyoneBest Value for moneyMost enjoyable place to shopOn trackPrice basket Customer plan - fundame
49、ntalsGap or Time LagCustomer imageValue imageNo. of dissatisfied customers3.Attract new customersDevelop and open new sales officesDevelop and open new channelsPersonify ABC Ltd valuesOn trackProjected revenue from new productsNew channels development planGap or Time LagValue of new customersActual
50、new sales officesBrand imageExample “CustomerPerspective”FinancialFinancialPerspectiveVision/StrategyCustomerCustomerPerspectiveLearn& Learn& InnovationInnovationPerspectiveInternal Internal ProcessProcessPerspective25v4.0.A Balanced Scorecard reflects all the defined KPIs that affect how well the U
51、nit is doingROCEShare of turn-over by new productsIncrease of dividendCustomer satisfaction indexPrice-basketRatio of sales to new and already existing customersadditional KPIsTurnover per working hourTime to marketNumber of developmentpartnerships with customersadditional KPIsadditional KPIsadditio
52、nal KPIsMotivation indexTurnover per working houradditional KPIsCustomerPerspectiveLearning &InnovationPerspectiveInternal ProcessesPerspectiveFinancePerspectiveWORKING EXAMPLEKPI26v4.0.Progress against Targets for each KPI is shown by the colour codeKeeping the system simple and visible ensures tha
53、t the majority of effort is spent on investigating and addressing opportunities rather than on measures.Positive LimitTargetNegative LimitBlueGreenGreenRedGreenGreenGreenGreenAmberGreen- Results on/around target, no action requiredAmber- Two or more results between target and negative limit, require
54、s close monitoringRed- Result outside the negative limit, urgent action required to fixBlue- Result outside the positive limit, will need to investigate why (more realistic target?)If performance moves outside the agreed limits, the light colours will change and the responsible person or department
55、can then take appropriate action+-t27v4.0.Another Possibility for Visualisation of a KPIKPI: Customer Satisfaction IndexMeasure Definition: % on the Agreed Index for Test of Customer SatisfactionComments: The three planned process improvement will lead to increases in customer satisfaction which wil
56、l reduce the number of complaints by 30 %. On March, 30th there willbe a review of the intermediate results!Signature:Owner:Dept. Leader X1234567891011121312345678910111213Last YearBudgetActual12345678910 11 12 13Budget+ve TOLTarget-ve TOLActualThis Year12345678910 11 12 13Actual BudgetTargetToleran
57、ces10%20%30%It is a workshop driven process to find the best Balanced Scorecard design for the specific UTAB needs. And to mirror it in a simple but effective IT Tool (e.g. MS Access database)!28v4.0.After Implementation the Balanced Scorecard was a powerful Tool to translate Strategy into Business
58、Plans, Budgets and Daily WorkTop Management LevelDepartmentsBusiness UnitsFunctionsReview, Assessment and Communication of the StrategyDevelopment of market strategies and functional strategiesAssessment, Adoption and Communication of the StrategyAcceptance and Take-over of the Strategy on all Level
59、sUse of BSC for personal controlling and development of budget plansUse of BSC for department controlling and Assessments of Business PlansReview and Assessment of mid-range perspectives of the Business UnitsDecision on annual objectives for the Business UnitsGeneration of Budget plans on the functi
60、onal levelAssessment of the budgets of the Business UnitsReview and Assessment of 1-2 annual budgets29v4.0.1 The Balanced Scorecard ConceptDesigning the Balanced Scorecard Implementing the Balanced Scorecard 2 Balanced Scorecard Example3 Project Approach and Project Plan4 Summary 5 References6 Next
61、Steps Contents30v4.0.The Balanced Scorecard will be developed in five distinct phasesProject phasesDevelop MS Access databasePhase 5Cascade down and develop sub-departmental ScorecardsPhase 4Cascade down and develop Balanced Scorecards for all UTAB departmentsPhase 3Set the objectivesFind consistent
62、, meaningful KPIsDetermine realistic but challenging target figuresPhase 2Phase 1Review strategy in senior executive interviewsAgree on strategic objectivesImplementation planning31v4.0.Each project phase will deliver a specific outputMS Access database to manage Balanced Scorecards on all levels wi
63、th objectives measures target figuresPhase 5Project outputfinished Balanced Scorecards for all UTAB Sub- departmentsconsisting of: objectives KPI target figuresPhase 4finished Balanced Scorecards for all UTAB departmentsconsisting of: objectives KPI target figuresPhase 3Strategic objectivesconsisten
64、t, meaningful KPIs target figuresfinished Top Balanced ScorecardPhase 2Current strategy objectivesWork planPhase 1Implementation plan focusing on: reporting process for using the Scorecards allocation of roles and responsibilities development of actual measures and activities review of the Scorecard
65、s (continuous management cycle)32v4.0.BSC Management Process Daily work with BSCsProject PlanEstimation of Time and EffortStrategy review & agreementVision, Mission, Targetswith CXOs & few othersKeywordsActivitiesObjectives determination KPI & Top SC developmentUTAB knowledge required,data mining, c
66、onsistency .Target figures to be setTop Scorecard finished, now to be cascaded downMS Access databaseDesign, Creation, Testing, Implementation, AdoptionOptional: Board PresentationVienna or HagforsStrategy Review Process Reporting out of BSCs, quarterly strategy review Cascading “Dept. layer BSC”Res
67、ult: departmental BSCCascading “Sub-dept. layer”Hot housing attempt = change agents cascade.123456789 10 11 12 13 14 15 1617 18 19 20weeksJust supported by CGEY= workshop (normally day) or approval meeting (1-2 hours)Workshops in all involved departments12345 33v4.0.1 The Balanced Scorecard ConceptD
68、esigning the Balanced Scorecard Implementing the Balanced Scorecard 2 Balanced Scorecard Example3 Project Approach and Project Plan4 Summary 5 References6 Next Steps Contents34v4.0.The Balanced Scorecard links Strategy with ExecutionClear Responsibilities and a constant Measurement of the Results ar
69、e crucial. Implementation of the StrategyTop DownBottom UpExecution, Measurement ofResults,& continuous FeedbackStrategyExecutionExecutionExecutionThe simultaneous Top-down und Bottom-up Attempt guarantees the Mobilisation of all Employees. Everyones Involvement in the BSC-Design is of the same Impo
70、rtance as the actual BSC!35v4.0.The fundamental premise is that “measuring the right things” motivates people “to do the right things”! ! ! !The way a Balanced Scorecard works“ALL FIT TOGETHER”“ALL FIT TOGETHER”Clear objectives on all levelsThis is what we care about.This is how we measure it.This i
71、s how it fits together.Understanding of the stra-tegy in the entire companyNow I know where we go.This makes sense.This is my contribution.Changing the behaviourThis is expected from me.This I will be measured against.This I will be rewarded for. THIS I DO!36v4.0.Balanced Scorecard WorkshopDepartmen
72、t HeadRelevant EmployeesFacilitatorBased on the Top-BSC the Employees meet in Workshops to design the departmental BSCsIn analogy this will be done for the sub-departmental level either. Here the department head will act as facilitator.Typical ProcedureIntroductionPresentation and Discussion on the
73、Objectives of the Top-Balanced ScorecardIdentification of the (department specific) Factors influencing the overall ObjectivesWhat does the department contribute to the company objectives (today/ in future)?What are the main drivers? Determination of the departmental Objectives based on the Main Dri
74、versDetermination of the departmental KPIs and Target figuresDeduction of Activities and ResponsibilitiesDetermination of the Next Steps37v4.0.The Result are departmental and sub-departmental Balanced Scorecards with a clear Reference to the Top-BSCThe Input of all Departments, Sub-Departments and E
75、mployees on the Achievement of Objectives will become visible. Depart-mental BSC: Financial PerspectiveExample: Financial Perspective of Top-BSCTOP-BSC:Financial PerspectiveExample: Financial Perspective of a certain DepartmentObjectivesKPITarget figuresCost efficiencyIncrease of Turnover.DB per m2T
76、urnover per Q.+ 30% until 03+ 30% until 03.ObjectivesShareholder valueGrowthCapital efficiency38v4.0.The Balanced Scorecard is both, an Instrument to Implement the Strategy and an Instrument to Measure the ResultsAnalysis of Status quoStrategic ScenariosStrategyDevelopmentProcess(quarterly, annual)M
77、anagementProcess(weekly, monthly)Balanced Scorecard Measurement of Results & continuous FeedbackImplementation of the StrategyDefinition of StrategyTopDownBottom UpGap-AnalysisWhere are we today? What are the priorities in closing gaps?What are the objectives? When to be met?ObjectivesKPI definition
78、How to define/ balance measurement categories?ImprovementsHow to close the gaps?Plan/Actual comparisonHow did we perform compared to plan?FinancialFinancialPerspectiveVision/StrategyCustomerCustomerPerspectiveLearn& Learn& InnovationInnovationPerspectiveInternal Internal ProcessProcessPerspective39v
79、4.0.What is a good Balanced Scorecard? Criteria for a good Balanced Scorecard1. Cause and Effect RelationshipsEvery objective selected shall be part of a chain of cause and effect that represents the strategy. 2. Linked to FinancialsEvery measure selected shall ultimately be related to financial res
80、ults. 3. KPIs that Create ChangeThere shall be reasonable KPIs that cause the organisation to change in a positive way. 4. Target FiguresThe aspired target figures shall be realistic but challenging.A good Balanced Scorecard will “tell the story” of your strategy.uMeasurement is used to communicate,
81、 not simply to controluMeasurement is the language that gives clarity to vague conceptsuBuilding the scorecard develops consensus and teamwork throughout the organisation40v4.0.The Balanced Scorecard as Linkage between Strategy and Daily BusinessFuture-oriented, clear objectives, deep Involvement an
82、d wide Mobilisation of Employees on all Levels!Integrated Objectives, Given Targets for all LevelsForward LookingMeans for Strategic CommunicationClearResponsibilitiesClearPriorities and AlignmentVisionCompany ValuesStrategyDaily work / daily businessProjects/InitiativesFinancialFinancialPerspective
83、CustomerCustomerPerspectiveLearn& Learn& InnovationInnovationPerspectiveInternal Internal ProcessProcessPerspective41v4.0.1 The Balanced Scorecard ConceptDesigning the Balanced Scorecard Implementing the Balanced Scorecard 2 Balanced Scorecard Example3 Project Approach and Project Plan4 Summary 5 Re
84、ferences6 Next Steps Contents42v4.0.Many Companies use the Balanced Scorecard as Means of Steering and ControllingWell known Companies implemented Balanced Scorecard with Cap Gemini Ernst & YoungFinancialFinancialPerspectiveVision/StrategyCustomerCustomerPerspectiveLearn& Learn& InnovationInnovation
85、PerspectiveInternal Internal ProcessProcessPerspective43v4.0.Cap Gemini Ernst & Youngs clients perceive Balanced Scorecards as competitive advantageReferences“Introducing the BSC had for the first time aligned our leadership to all pull in the same direction”CEO Networks DivisionDirector PC Division
86、“The BSC helped us to communicate and see the elements of our transformation programme within the right context”Head of Strategic Planning“By Design and Implementation of the BSC we obtained an attitude based on results in our company”Member of the Management Circle“By mobilizing the organisation fo
87、r results the BSC helped to double net profit within 18 months and set the basis for record success”VP, Retail Banking“The Balanced Scorecard was a key success factor in managing the difficult transition during deregulation”Cigna44v4.0.1 The Balanced Scorecard ConceptDesigning the Balanced Scorecard Implementing the Balanced Scorecard 2 Balanced Scorecard Example3 Project Approach and Project Plan4 Summary 5 References6 Next Steps Contents45
