平衡计分卡的基本概念.ppt

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1、BalancedScorecard:BasicConcepts1990,ResearcharmofKPMG-Studyin“MeasuringPerformanceintheOrganizationoftheFuture”.BSCHistoryRelyingmainlyonfinancialperformancemeasureswasimpedingtheorganizations’abilitytocreatefuturevalue.Mostcompanieswereimprovingexistingprocessesbutwerenotidentifying

2、theonesthatweretrulystrategic.Whatisit?Managementprocesstoimplementabusinessstrategy.Translatesacompany’sstrategyintoacoherentsetofperformancemeasures.EstablishescauseandeffectrelationshipsbetweenKeyPerformanceIndicators.BalancedScorecard:Whatisit?IManageintothefuturenotinthepastBala

3、ncedScorecard:Twounderlyingfactors:Whatisit?ManageintothefuturenotinthepastBalancedScorecard:TheFinancialperspectiveiscriticalbutitonlymeasurespastperformance.TheBSCintroducesadditionalperspectives,thedriversoffuturefinancialperformance.Buildingascorecardcanhelpmanagerslinktoday’sact

4、ionswithtomorrow’sgoals=Linklong-termstrategicobjectiveswithshort-termactionsMeasuresorganizationalperformanceacrossfourbalancedperspectives:FinancialCustomerLearningandGrowthInternalProcessStrategicPerspectivesFinancialCustomerLearningandGrowthInternalProcessStrategicPerspectivesR

5、esultsthatthebusinessprovidestoitsshareholdersIdentifiesCustomer,marketsegmentsandvaluepropositionstobedeliveredInfrastructure,people,systemsandprocedures.KeyinternalprocesseswhichdrivethebusinessMeasuresorganizationalperformanceacrossfourbalancedperspectives:Whatisit?IManageintothef

6、uturenotinthepastBalancedScorecard:IIImplementingthestrategyrequires4stepsTwounderlyingfactors:DynamicBSCTranslatingtheVisionCommunicatingandLinkingBusinessPlanningFeedbackandLearningClarifyingthevisionGainingconcensusCommunicatingandeducatingSettingGoalsLinkingrewardstoperformanceme

7、asuresSettingTargetsAligningstrategicinitiativesAllocatingresourcesEstablishingmilestonesArticulatingthesharedvisionSupplyingstrategicfeedbackFacilitatingstrategyreviewandlearningManagingStrategy:FourProcessesPerformanceMeasuresDiagnosticmeasures.MonitorifthebusinessremainsincontrolS

8、trategicmeas