凯捷平衡计分卡课件

《凯捷平衡计分卡课件》由会员上传分享，免费在线阅读，更多相关内容在教育资源-天天文库。

1、BalancedScorecardBackgroundOverview&ExamplesTheBSCconceptMeasurementMotivatesBehaviour“Whatyoumeasureiswhatyouget”“It’snotwhatyouexpect … it’swhatyouinspect”“Ifyoucanmeasureit,youcanmanageit”TheBalancedScorecard’s(BSC)fundamentalpremiseisthatmeasurementmotivatesbehavi

2、ourThescorecarddifferssubstantiallyfromtraditionalmeasurementapproachesTheBSC’sfocusisonfactorswhichcreatelong-termeconomicvalueinanorganisation,forexample:Customerfocus.Organisationallearning.Businessprocesses.Traditionalaccountingmeasuresarebydefinitionbackwardlooki

3、ng:Financialmeasuresonlyreflecttheresultsofactionsalreadytaken.Donotprovideanindicationoffuturefinancialperformance.Donotindicatedesiredperformance.Donotprovideabasisforplanningandtargetsetting.CriteriaForAGoodBalancedScorecardAGoodBalancedScorecardwill“Tellthestory”o

4、fyourstrategyCauseandEffectRelationships:Everymeasureshouldbepartofa“causeandeffect”chaintodetermineifthemeasurescorrectlyrepresentsanddrivesthestrategy.LinkedtoFinancials:EverymeasureselectedshouldultimatelyDrivePerformance.Focusonfactorsthatcreatelong-termvalue.Abal

5、anceofleadandlagindicators:MeasuresthatCreateChange:Measuresmustcausetheorganisationtochangeitsbehaviourinsomeway.CompanyStrategyAs-IsVisionClarifyingandTranslatingtheVisionandStrategyStrategicFeedbackandLearningPlanningandTargetSettingCommunicationandLinkingFeedback

6、systemusedtotestthehypothesesonwhichstrategyisbased.Strategydevelopmentisacontinuousprocess.Stretchtargetsareagreed.Investmentsaredeterminedbythestrategy.Annualbudgetsarelinkedtolong-rangeplans.Goalalignmentexistsfromtoptobottom.Opencommunicationofstrategyisbasisforem

7、ployeeempowermentBalancedScoreboardTheBalancedScoreboardcreatesastrategicframeworkforactionThestrategyisthereferencepointfortheentiremanagementprocess.Thesharedvisionisthefoundationforstrategiclearning.TheBalancedScorecardtranslatesvisionandstrategyintofourdimensions

8、ofperformance“Whenweachieveourvision,howwillourorganisationlearnandgrow?”“Whenweachieveourvision,howwillwelooktoourbusinessp