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ID:51018946
大小:1.28 MB
页数:30页
时间:2020-03-17
《平衡计分卡的基本概念.ppt》由会员上传分享,免费在线阅读,更多相关内容在行业资料-天天文库。
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
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