Click to edit Title Slide,Click to edit Master text styles,Second level,Third level,Fourth level,Fifth level,海量管理资料下载，请登录：汽车基地,http:/,汽车基地,http:/,主机厂与供应商的信息、服务、交流中心,!,Measuring Success,Bringing 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,Agenda,平衡計分卡,Balanced Scorecard,(BSC),建構績效管理制度與平衡計分卡,執行的障礙與困難點,微軟平衡計分卡架構,Demo-Microsoft BSC Toolkit,Case Study,Q&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 and David Norton,Authors of“The Balanced Scorecard”,平衡計分卡的背景與發展歷程,第一代績效衡量,:,僅聚焦於財務面,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,1998,年 超過,75%,的,S&P 500,市場價值是來自無形資產,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 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:,“,The Balanced Scorecard Measures that Drive Performance”,Jan-Feb 1992,“,Putting the Balanced Scorecard to Work”,Sept-Oct 1993,衡量的方法,1992,“,Using the Balanced Scorecard asa Strategic Management System”,Jan-Feb 1996,整合與溝通,1996,2000,“,Having Trouble With Your Strategy?Then Map It”,Sept-Oct 2000,企業策略管理,Recognized by the Harvard Business Review as one of the,“most important management practices of the past 75 years.“,什麼是平衡計分卡,BSC?,發展,BSC,是一連串由企業願景,(Vision),展開至四個構面之主要績效衡量指標之過程,四個構面,(,Perspectives),財務,、,顧客、內部流程、學習成長,策略主題(,Strategic Theme),：,長期,而言，應完成的事項，,貫穿四個構面,策略目標(,Strategic Objectives),：,為達成組織之策略主題所定的,短期目標,關鍵流程(,Critical Process),：,支持達成策略目標的的作業活動,主要績效指標(,Key Performance Indicator,KPI),：,策略目標進程或關鍵流程的衡量基礎，且必須是可數量化的,BSC,的四個構面,Vision and,Strategy,Objectives,Measures,Targets,Initiatives,財務,“To succeed financially,how should we appear to our share-holders?”,Objectives,Measures,Targets,Initiatives,學習與成長,“To achieve our vision,how will we sustain our ability to change and improve?”,Objectives,Measures,Targets,Initiatives,顧,客,“To achieve our vision,how should we appear to our customers?”,Objectives,Measures,Targets,Initiatives,內部流程,“To satisfy our shareholders and customers,what business processes must we excel at?”,Source:The Balanced Scorecard Collaborative,股東與顧客的,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&Effect,Theme:Smart,Profitable Expansion,50%Revenue from New Stores by Year 3,Increase Sales Efficiency,Development Project Management,Great New Locations,Corporate Digital Nervous System,Business Intelligence Use,Fact-based site selection,%revenue from stores opened in last 3 years,Revenue from new stores,Avg.#of days to break even,Revenue per FTE,Avg daily customers at new stores in first 6 months,#repeat customers,Avg purchase amount,Lag between market selection and site acquisition,Project duration:site acquisition to opening day,%of stores opened on schedule,#Eligible employees trained,Financial Perspective,Customer Perspective,Operational Perspective,Employees&Technology Perspective,SBU Scorecards,Group Balanced Scorecard,Metrics,Warehouse,各事業體,Strategy&BSC,的連結,SBU2,SBU3,SBU1,Competitive Data,Personnel Records,Survey&Other,Ad Hoc Data,Customer Service Reports,Intranet Links,Sales Data,Market Data,推行平衡計分卡所帶來之效益,有效將策略聚焦,釐清達成經營目標之方法,經由上而下之溝通，將策略轉化為行動,釐清執行策略所需之關鍵資訊,釐清部門間定位、工作職掌及連結關係,將策略轉化成各部門之工作語言,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,KPI,KPI,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,清單,開發系統運作環境,Step 1.,公司或集團,BSC,overall strategies,Step 2.,SBU BSC,consistent with the corporate strategies,Step 4.,Dept,team,individuals BSC,公司或集團,SBU,C,SBU B,SBU A,Dept,Team,Individuals,Support Functions,Step 3.,Support Unit BSC support the internal customers,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,BSC,預算規劃與模擬預測,定期討論與回饋,好的,KPI,衡量基礎,S,S,imple,簡單、不複雜、有意義,M,M,easurable,可以被量化、資料是可提供的,A,A,chievable,可達成的,R,R,ealistic,可實現、,合理的,T,T,imely,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 Vision Barrier,Only 5%of the work,force understands,the strategy,The People,Barrier,Only 25%of managers,have incentives linked,to strategy,The Management,Barrier,85%,of executive,teams spend less than,one hour per month,discussing strategy,The Resource,Barrier,60%,of organizations,Dont link budgets,to strategy,9 of 10 companies,fail to execute strategy,Source:Fortune,成功關鍵因素,企業領導者的帶動,動員企業作改變,-Mobilization-Strategic Management,擬定策略是,持續性的過程,-Learning organization-Analytics and IS-Link budgets&strategy,擬定策略成為,每個人的職責,-Strategic awareness-Personal scorecard&compensation,將企業組織與策略,緊密聯繫,-Corporate role-Business unit synergies-Support unit synergies,將策略轉換成,作業條例,-Strategy maps-Balanced Scorecard-Integrate operational tools,BSC,自動化方法,專屬性商業智慧,BI,產品,ERP-Centric,應用程式,BSC-Specific,應用程式,B,SC,架構所應須具備的條件,提供發展,BSC,的指導原則,&strategy-focused metrics,彈性的展現方式,(,策略與矩陣管理,),多樣化的資料存取方式,(Multiple,Data Source),整合分析的能力,例如,OLAP Reports,可執行與可運作的工具,(Actionable tools),整合教育訓練與溝通,KM:,知識管理,BSC,相關文件的管理。