用平衡记分卡构建绩效考评系统.pdf

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1、No.45April1,2002BuildingPerformanceMeasurementSystemswiththeBalancedScorecardApproachToruMORISAWANRIPapersNo.45April1,2002BuildingPerformanceMeasurementSystemswiththeBalancedScorecardApproachToruMORISAWAIUsingtheBalancedScorecardtoEffectivelyAchieveValue-BasedManagement1Whatisthe

2、BalancedScorecard(BSC)?2TheEssenceoftheBSC3PenetrationStateforBSCinJapaneseCompaniesIIRecentBSCEvolution1TransitionfromtheFirsttotheThirdGeneration2WhatisaStrategyMap?IIIChangingthePerformanceMeasurementSystems:TheKansaiElectricPowerExample1ProfileoftheCompanyanditsOrganization2B

3、ackgroundtotheImplementationofthePerformanceLinkedContract3EvaluationbyOutsideConsultants4BuildingaStrategyMap5ResultsofReformandFutureIssuesIVRequirementsforSuccessfullyReformingPerformanceMeasurementSystemsUsingtheBSC1SelectingaSolutionbyUnderstandingtheTotalPictureofManagement

4、Issues2CommitmentbyManagementtoRealizeReform3ACross-functionTeamConsistingofPlanningandPersonnelFunctions4ExpectationsforFutureReformatKansaiElectricPowerTheBalancedScorecard(BSC)methodologyhascomeinforincreasedattentionandgrow-ingpopularityamongJapanesecompanies.Indeed,thefactth

5、atithasbeenappliedtoreformsundertakenbyalargenumberofcompaniesduringthepastseveralyearshascon-tributedtotherapiddevelopmentoftheBSCconceptitself.Forexample,KansaiElectricPowerCo.,Inc.hasbeenimplementingaPDCA(Plan,Do,CheckandAction)managementcycletoincreasethevalueofthecompanythro

6、ughasystemofwhatiscalleda“PerformanceLinkedContract”betweendivisionmanagersandseniorofficialscoveringadiversesetofperformanceobjectives.Concurrently,thecompanyisalsopromotingreformbychangingitsorganizationalclimatethroughthejointeffortsofdivisionmanagersandtopexecutives.Thisexamp

7、lebyKansaiElectricPowerisbringingbroaderattentiontothekindofreformthattakesintoaccountthethirdgenerationofBSCthinking,andwhichisadvocatedbytheauthorandothersinthisfield.AccordingtotheresultsofBSCconsultationsbyNRI(NomuraResearchInstitute,Ltd.),therequirementsforsuccessfulreformca

8、nbesummarizedinthefollowingthreepoints:(