凯捷—平衡计分卡—An Introduction to Balanced Socrecard

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1、BalancedScorecardBackgroundOverview&Examples2011.10.12TheBSCconceptMeasurementMotivatesBehaviour“Whatyoumeasureiswhatyouget”“It’snotwhatyouexpect … it’swhatyouinspect”“Ifyoucanmeasureit,youcanmanageit”TheBalancedScorecard’s(BSC)fundamentalpremiseisth

2、atmeasurementmotivatesbehaviourThescorecarddifferssubstantiallyfromtraditionalmeasurementapproachesTheBSC’sfocusisonfactorswhichcreatelong-termeconomicvalueinanorganisation,forexample:Customerfocus.Organisationallearning.Businessprocesses.Traditional

3、accountingmeasuresarebydefinitionbackwardlooking:Financialmeasuresonlyreflecttheresultsofactionsalreadytaken.Donotprovideanindicationoffuturefinancialperformance.Donotindicatedesiredperformance.Donotprovideabasisforplanningandtargetsetting.CriteriaFo

4、rAGoodBalancedScorecardAGoodBalancedScorecardwill“Tellthestory”ofyourstrategyCauseandEffectRelationships:Everymeasureshouldbepartofa“causeandeffect”chaintodetermineifthemeasurescorrectlyrepresentsanddrivesthestrategyLinkedtoFinancials:Everymeasuresel

5、ectedshouldultimatelyDrivePerformance.Focusonfactorsthatcreatelong-termvalue.Abalanceofleadandlagindicators:MeasuresthatCreateChange:Measuresmustcausetheorganisationtochangeitsbehaviourinsomeway.CompanyStrategyAs-IsVisionClarifyingandTranslatingtheV

6、isionandStrategyStrategicFeedbackandLearningPlanningandTargetSettingCommunicationandLinkingFeedbacksystemusedtotestthehypothesesonwhichstrategyisbased.Strategydevelopmentisacontinuousprocess.Stretchtargetsareagreed.Investmentsaredeterminedbythestrate

7、gy.Annualbudgetsarelinkedtolong-rangeplans.Goalalignmentexistsfromtoptobottom.OpencommunicationofstrategyisbasisforemployeeempowermentBalancedScoreboardTheBalancedScoreboardcreatesastrategicframeworkforactionThestrategyisthereferencepointfortheentir

8、emanagementprocess.Thesharedvisionisthefoundationforstrategiclearning.TheBalancedScorecardtranslatesvisionandstrategyintofourdimensionsofperformance“Whenweachieveourvision,howwillourorganisationlearnandgrow?”“Whenweachieveourvision,howwillwelooktoour