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1、Measuring SuccessBringing the Balanced Scorecard to Life微軟技術顧問服務部Laura Huang 黃淑翠微軟平衡計分卡架構Agendal l平衡計分卡 Balanced Scorecard (BSC) l l建構績效管理制度與平衡計分卡l l執行的障礙與困難點l l微軟平衡計分卡架構l lDemo-Microsoft BSC Toolkitl lCase Studyl lQ & A“If you cant measure it, you cant manage it.”若您無法衡量企業經營績效您便無法有效管理企業Robert Kaplan
2、 and David NortonRobert Kaplan and David Norton Authors of “The Balanced Scorecard”Authors of “The Balanced Scorecard”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&P 500 市場價值是來自無形資產l發展史1990年研究計劃 未來組織績效衡量方法,12家企業共同參與 由哈佛教授 Robert Kaplan與Nolan
3、 Norton Institute執行長David Norton所共同研究發展 1992年:發表 BSC 1993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Articles in Harvard Business Review: Articles in Harvard Business Review: l l“ “The Balanced Scorecard The Balanced Scorecard Measures that Drive Measures that Drive Performance”, J
4、an-Feb 1992 Performance”, Jan-Feb 1992 l l“ “Putting the Balanced Scorecard Putting the Balanced Scorecard to Work”, Sept-Oct 1993 to Work”, Sept-Oct 1993 衡量的方法衡量的方法19921992l l“ “Using the Balanced Scorecard asUsing the Balanced Scorecard asa Strategic Management System”, a Strategic Management Syst
5、em”, Jan-Feb 1996 Jan-Feb 1996 整合與溝通整合與溝通1996199620002000l l“ “Having Trouble With Your Strategy? Having Trouble With Your Strategy? Then Map It”, Sept-Oct 2000Then Map It”, Sept-Oct 2000企業策略管理企業策略管理Recognized by the Harvard Business Recognized by the Harvard Business Review as one of the Review as
6、one of the “most “most important management practices important management practices of the past 75 years.“of the past 75 years.“什麼是平衡計分卡BSC?l l發展發展BSCBSC是一連串由企業願景是一連串由企業願景(Vision)(Vision)展開至四個構面之主展開至四個構面之主要績效衡量指標之過程要績效衡量指標之過程l l四個構面四個構面( (Perspectives)Perspectives) 財務財務、顧客顧客、內部流程內部流程、學習成長學習成長l l策略主
7、題策略主題( (Strategic Theme)Strategic Theme)：長期長期而言而言，應完成的事項應完成的事項，貫穿四個構面貫穿四個構面l l策略目標策略目標( (Strategic Objectives)Strategic Objectives)：為達成組織之策略主題所為達成組織之策略主題所定的定的短期目標短期目標l l關鍵流程關鍵流程( (Critical Process)Critical Process)：支持達成策略目標的的作業支持達成策略目標的的作業活動活動l l主要績效指標主要績效指標( (Key Performance Indicator, KPI)Key Perf
8、ormance Indicator, KPI)：策略目策略目標進程或關鍵流程的衡量基礎標進程或關鍵流程的衡量基礎，且必須是可數量化的且必須是可數量化的BSC 的四個構面Vision andStrategyObjectivesMeasuresTargetsInitiatives財務“To succeed financially, how should we appear to our share-holders?”ObjectivesMeasuresTargetsInitiatives學習與成長“To achieve our vision, how will we sustain our abi
9、lity to change and improve?”ObjectivesMeasuresTargetsInitiatives顧客“To achieve our vision, how should we appear to our customers?”ObjectivesMeasuresTargetsInitiatives內部流程“To satisfy our shareholders and customers, what business processes must we excel at?”Source: The Balanced Scorecard Collaborative股
10、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: Smart, Profitable ExpansionTheme: Smart, Profitable Expansion50% Revenue from New Stores by Year 350% Revenue from New Stores by Year 3Increase Sales EfficiencyIncrease Sales EfficiencyDevelopment Project
11、ManagementDevelopment Project ManagementGreat New LocationsGreat New LocationsCorporate Digital Nervous SystemCorporate Digital Nervous SystemBusiness Intelligence UseBusiness Intelligence UseFact-based site selectionFact-based site selection% revenue from stores % revenue from stores opened in last
12、 3 yearsopened in last 3 yearsRevenue from Revenue from new storesnew storesAvg. # of days to Avg. # of days to break evenbreak evenRevenue per FTERevenue per FTEAvgAvg daily customers at daily customers at new stores in first 6 months new stores in first 6 months# repeat customers# repeat customers
13、AvgAvg purchase amount purchase amountLag between market selection Lag between market selection and site acquisitionand site acquisitionProject duration: Project duration: site acquisition to site acquisition to opening dayopening day% of stores opened % of stores opened on scheduleon schedule# Elig
14、ible employees trained# Eligible employees trainedFinancial Financial PerspectivePerspectiveCustomer Customer PerspectivePerspectiveOperational Operational PerspectivePerspectiveEmployees & Employees & TechnologyTechnology Perspective PerspectiveSBU ScorecardsSBU ScorecardsGroup Balanced ScorecardMe
15、trics Warehouse各事業體 Strategy & BSC的連結SBU2SBU2SBU3SBU3SBU1SBU1Competitive Competitive DataDataPersonnel Personnel RecordsRecordsSurvey & OtherSurvey & OtherAd Hoc DataAd Hoc DataCustomer Customer Service Service ReportsReportsIntranet LinksIntranet LinksSales DataSales DataMarket DataMarket Data推行平衡計
16、分卡所帶來之效益l l有效將策略聚焦l l釐清達成經營目標之方法l l經由上而下之溝通，將策略轉化為行動l l釐清執行策略所需之關鍵資訊l l釐清部門間定位、工作職掌及連結關係l l將策略轉化成各部門之工作語言l l建立公司策略管理制度BSC Management Process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
17、 清單開發系統運作環境Step 1. 公司或集團公司或集團 BSCBSCoverall strategiesStep 2. SBU BSC consistent with the corporate strategiesStep 4. Dept, team, individuals BSC公司或集團公司或集團SBU SBU C CSBU SBU B BSBU SBU A ADept, Team, IndividualsSupport FunctionsSupport FunctionsStep 3. Support Unit BSC support the internal customers
18、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l lS Simple 簡單、不複雜、有意義l lM Measurable 可以被量化、資料是可提供的l lA Achievable 可達成的l lR Realistic 可實現、合理的l lT Timely 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The Vis
19、ion BarrierOnly 5% of the workforce understandsthe strategyThe PeopleBarrierOnly 25% of managers have incentives linked to strategyThe ManagementBarrier85% of executive teams spend less than one hour per month discussing strategyThe ResourceBarrier60% of organizationsDont link budgetsto strategy9 of
20、 10 companies fail to execute strategySource: Fortune 成功關鍵因素企業領導者的帶動企業領導者的帶動動員企業作改變動員企業作改變- Mobilization- Mobilization- Strategic Management- Strategic Management擬定策略是擬定策略是持續性的過程持續性的過程- Learning organization- Learning organization- Analytics and IS- Analytics and IS- Link budgets & strategy- Link bu
21、dgets & strategy擬定策略成為擬定策略成為每個人的職責每個人的職責- Strategic awareness- Strategic awareness- Personal scorecard & - Personal scorecard & compensationcompensation將企業組織與策略將企業組織與策略緊密聯繫緊密聯繫- Corporate role- Corporate role- Business unit synergies- Business unit synergies- Support unit synergies- Support unit syn
22、ergies將策略轉換成將策略轉換成作業條例作業條例- Strategy maps- Strategy maps- Balanced Scorecard- Balanced Scorecard- Integrate operational tools- Integrate operational toolsBSC 自動化方法l l專屬性商業智慧BI產品l lERP-Centric 應用程式l lBSC-Specific應用程式BSC架構所應須具備的條件l l提供發展提供發展 BSC BSC 的指導原則的指導原則 & strategy-focused & strategy-focused met
23、ricsmetricsl l彈性的展現方式彈性的展現方式( (策略與矩陣管理策略與矩陣管理) )l l多樣化的資料存取方式多樣化的資料存取方式 (Multiple(Multiple Data Source)Data Source)l l整合分析的能力整合分析的能力, , 例如例如 OLAP ReportsOLAP Reportsl l可執行與可運作的工具可執行與可運作的工具 ( (Actionable tools)Actionable tools)l l整合教育訓練與溝通整合教育訓練與溝通l lKM: KM: 知識管理知識管理, BSC, BSC相關文件的管理相關文件的管理l l與其他系統的整
24、合與其他系統的整合( (例如例如 ERP, BI, ISO 9000, ERP, BI, ISO 9000, Six Sigma)Six Sigma)l l系統擴充之容易度系統擴充之容易度Microsoft BSC framework微軟平衡計分卡架構個人化的入口網站最佳實例策略與矩陣管理知識管理e-Learing可執行與可運作的工具商業智慧微軟微軟平衡計分卡平衡計分卡架構架構個人化的入口網站Scoreboard 平衡計分卡摘要可執行與可運作的工具Demo- Microsoft BSC ToolkitUnderlying Conceptsl l一系列技術,工具與最佳實例的組成l l讓企業使用熟
25、悉的工具來加速BSC的建置l lBSC 不是 software package, 而是可延伸的發展平台l l整合現有系統與 BI 系統l l彈性, 開放, 具發展空間的架構l l時效性, 低成本, 可延展, 易管理BSC Framework Technologyl lEducation on Best Practicesl l適合不同Users 不同的 ViewBusiness usersBusiness usersLight technical people Light technical people BI developersBI developersWeb developersWeb
26、developersl l系統需求Windows 2000 ServerWindows 2000 ServerSQL Server 2000SQL Server 2000SharePoint Portal Server SharePoint Portal Server Office XPOffice XPCase StudyMicrosoft Scorecard PortalKnowledge BaseKnowledge BaseHTML FoundationHTML FoundationCollaborative InterfaceDiscussionsDiscussionsDrill Do
27、wn DetailDrill Down DetailStrategic Strategic InitiativeInitiativeKey MetricsKey MetricsCase Study: Business challengesBusiness challengesl l沒有辦法衡量沒有辦法衡量 Business Business 的的 Opportunity & Opportunity & 預估年收入預估年收入l l內部網站的低使用率內部網站的低使用率, ,知識沒有辦法傳承知識沒有辦法傳承OrganizationOrganizationl lReal Estate Investme
28、nt Trust (REIT)Real Estate Investment Trust (REIT)l l員工人數員工人數: 1600: 1600l l每年收入每年收入: $1.3 billion: $1.3 billionResults:SolutionSolutionl lMicrosoft Digital Dashboard Resource Kit 2.2Microsoft Digital Dashboard Resource Kit 2.2l lSQL Server 2000 Data Transformation Services and Analysis ServicesSQL
29、Server 2000 Data Transformation Services and Analysis Servicesl lIntegrated parts of existing intranet into the Digital DashboardIntegrated parts of existing intranet into the Digital Dashboardl lRapid, widespread adoption by non-technical usersRapid, widespread adoption by non-technical usersl lOve
30、r $2,000,000 in incremental revenue in the first two monthsOver $2,000,000 in incremental revenue in the first two monthsRevenuesRevenues每年收入up up by over $15 by over $15 millionmillionRapid adoption Rapid adoption without trainingwithout trainingWho Is Implementing BSC?l lGartner Group Gartner Grou
31、p predicts that more predicts that more than than 40%40% of the of the Global 2000Global 2000 will be will be utilizing the BSC by utilizing the BSC by 20032003l l If your organization If your organization is not talking about is not talking about the BSC, it probably the BSC, it probably will be so
32、on!will be soon!您的下一步l lBI & BSC 已不再是貴族化的產品l l你的老闆,CEO,CFO,CIO 在想什麼.l l使用者的滿意度: IT 要走在 User 的想法之前學習成長內部流程顧客財務商業智慧ERPOLAPDataMiningBalanced Scorecard ResourcesTo locate a partner who can help To locate a partner who can help with Microsoft BSC solutions:with Microsoft BSC solutions:Microsoft Certifie
33、d Providers DirectoryMicrosoft Certified Providers Directoryhttp:/ Microsoft Consulting ServicesMicrosoft Consulting Serviceshttp:/ For information about the Balanced For information about the Balanced Scorecard:Scorecard:The Balanced Scorecard Collaborative:The Balanced Scorecard Collaborative:http
34、:/http:/ The Balanced Scorecard InstituteThe Balanced Scorecard Institutehttp:/www.balancedscorecard.orghttp:/www.balancedscorecard.orgFor information on the various For information on the various software packages in the Framework:software packages in the Framework:SQL Server 2000SQL Server ShareP
35、oint Portal ServerSharePoint Portal S Microsoft Office XPMicrosoft Office XP Data AnalyzerMicrosoft Data A learn about the SharePoint Portal To learn about the SharePoint Portal QuickStart Program:QuickStart Program:SharePoint Portal QuickStart InformationSharePoint Portal QuickStart Informationhttp:/ StrategyStrategyTechnologyTechnologyProcessesProcessesRealizing Your Business Potential
