First, the concept of Balanced Scorecard
Proposition and Development (a) of the Balanced Scorecard
From 1992 Kaplan and Norton in "Harvard Business Review" first published article on the Balanced Scorecard to 2000 "Strategy-Focud Organization" book publishing, the Balanced Scorecard performance measurement system from the initial transition for the implementation of the strategy to become the new performance management system, the Balanced Scorecard application and rearch has made a major breakthrough.
In 2004, Kaplan and Norton has published a new book on the Balanced Scorecard "strategy map." "Strategy Map" is esntially deals with a strategy on how to organize the visualization, through strategic map to describe the organization's intangible asts into tangible outcomes for the path, and in the above measure and manage intangible asts, propod a "strategic readiness" This kind of new concepts.
Definition (b) of the Balanced Scorecard
Balanced Scorecard to corporate strategy oriented, through causality financial, customer, internal busin
ess process and learning and growth and performance indicators in four areas, overall management and evaluation of their overall performance, is a concrete manifestation of corporate vision and strategy, both a performance evaluation system is also an effective strategy management system.
Multi-angle (c) of the Balanced Scorecard understanding
1. Balanced Scorecard is a tool for strategic management and execution. Balanced Scorecard is the basis of a connsus in the enterpri's overall development strategy, through the science of design, the four dimensions of its BSC objectives, targets, and implementation steps to effectively combine a strategic management and implementation of the system. Its main purpo is to corporate strategy into concrete actions for the implementation of the corporate strategy to build a platform to enhance the implementation of the strategy of the enterpri.
2. Balanced Scorecard is a performance management tool. BSC design an appropriate amount of latitude from the four performance indicators effective functioning of corporate strategy. BSC performance indicators for enterpris have quantifiable, measurable, can be assd, is conducive to the implementation of a comprehensive system of monitoring corporate strategy, corporate strategy and vision to promote the goal to reach.
3. Balanced Scorecard is an important way to communicate effectively at all levels of the enterpri managers. In order to implement the strategy must be business vision and organizations at all levels, including management and every employee to communicate, so that all employees are able to understand the business strategy and vision, and to give effective feedback in a timely manner.
Second, the BSC dimensions
Specific content (a) four dimensions
financial dimension. The goal is to solve the "shareholder how to treat us?" This kind of problem. Our efforts show whether prices
Economic benefits the industry has had a positive effect, therefore, the financial aspect is the starting point and destination of the other three areas. customer dimension. This dimension of the answer is "how to treat our customers?" Question. Customer is the enterpri, is the modern
Sources of corporate profits, customers should become the focus of enterpris. Customer area reflects reflect the company with the outside world, departments and other units of change, it is BSC balance.
internal process dimension. Dimensions focus on internal business core competitiveness of enterpris, the answer is "Our advantage is
What "question. Therefore, enterpris should be lected to tho business process having the greatest impact on customer satisfaction (including the various factors of time, quality, rvice and productivity effects), clearly their core competitiveness, and put them into specific evaluation index, an internal process is the focus of the company to improve business performance. dimensions of learning and growth. the goal is to solve the "we can continue to improve and create value for our customers?" This kind of problem.
Only continue to improve the technical quality and management quality of the staff, in order to continue the development of new products, and create more value for customers and improve operational efficiency, companies can enter new markets, increa dividends and shareholder value.
Relationship (two) four dimensions挨字组词
Balanced Scorecard in each of the indicators are a ries of causation in a ring, the result is
both a driving factor, with the target tissue through their strategic linkages with relevant departments.
Technical quality and management quality of the staff decided to product quality and sales performance; product / rvice quality determines customer satisfaction and loyalty; customer satisfaction and loyalty, and product / rvice quality determines the financial position and market share. In order to improve operating results, we must make the product or rvice to win the trust of customers; make customer trust, you must provide customers with the products, for improving internal process; improving internal process, employees must be trained to develop new information systems .
Third, the characteristics of the Balanced Scorecard
理性的意思
Balancing effect (a) of the Balanced Scorecard
Financial and non-financial
BSC solve the drawbacks derived from a single financial indicators, it requires from the financial and non-financial perspective to think about the company's strategic objectives and asssment criteria. Due to financial indicators lag just a result of the finger
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Standard, it can only reflect the situation of the company occurred in the past, you can not tell compa
nies how to improve performance. Balance of financial and non-financial enterpris not only to emphasize that the focus of financial performance, but also to focus on the drivers have a direct impact on financial performance.
Short-term and long-term
怎么释怀一段感情BSC both concerned with short-term business objectives and performance indicators, but also concerned about the long-term strategic goals
And performance indicators. That is not only concerned about the long-term development of the Balanced Scorecard enterpris, but also concerned about the recent completion of the goal, so that the company's strategic plans and annual plans are effectively combined to ensure the long-term development plans and annual business enterpris consistent.
Pre-lag
BSC will be evaluated by the sight of the traditional focus only on internal asssment, extended to outside the enterpri, including shareholders, customers. Attention to the internal
内在的力量
and external stakeholders, can effectively achieve external (such as customers and shareholders) a
nd internal (such as process and employees) to measure the balance between.
Internal and external
BSC stresd the leading and lagging balance mainly related to two dimensions. While emphasizing that the companies not only pay attention to the results afterwards, but also to focus on the factors and process affecting the results. On the other hand stresd that enterpris should focus on what companies can reflect past performance of lagging indicators, but also reflects the concern, leading indicators to predict the company's future performance.
Advantages (b) of the Balanced Scorecard
1. overcome short-term financial evaluation methods;
2. Keep all resources coherent organization, and rve the strategic objectives;
3. Can an effective strategy into your organization's performance indicators for organizational layers and actions to address the company's strategic planning
Operational shortcomings of poor;
4. conducive to employees at all levels of the organization's goals and strategies of communication and understanding to ensure that the annual plan and organize tissue Long-term development are effectively combined;
5. helping to train the organization and staff to learn and grow and core competencies;
6. enable business strategy to become a continuous process.
Disadvantages (c) of the Balanced Scorecard
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1, difficult to implement
Balanced Scorecard implementation requires companies to have a clear organizational strategy; nior managers have the ability and willingness of decomposition and communication strategies; nior managers have the ability and willingness of innovation indicators. Therefore, the basis of poor management of the enterpri can not be directly introduced into the Balanced Scorecard, you must first improve their management level, in order to gradually introduce the Balanced Scorecard. 2, more difficult to establish the index system
BSC breakthrough in the traditional performance evaluation system is that it introduced the non-finan
cial indicators, to overcome the financial indicators rely on a single evaluation of邵克强
limitations. However, how to build the system of non-financial indicators, how to establish a standard non-financial indicators and how to evaluate the non-financial indicators. Therefore, when the u of the Balanced Scorecard, the enterpri's management bad on corporate strategy, major business operations and the external environment to be carefully considered. 3, an excessive number of indicators
Excessive number of indicators, the causal relationship between indicators difficult to achieve true and clear.BSC involving financial, customer, internal business process, learning and growth four performance evaluation. If the index is not between was entirely positive relationship, we evaluate the final result, it should choo which indicators as the basis for the evaluation; if you give it some indicators, it is not it will lead to incomplete performance evaluation. The are in the application of the Balanced Scorecard to consider the issue. 4, the index weight distribution is more difficult
To evaluate the performance of the enterpri, they are bound to the comprehensive consideration of the four levels, which involves a weight distribution problem. Not only to assign weights between different levels, but also to assign weights between different indicators of the same level. An
稻盛和夫经典名言d there is no explanation for the Balanced Scorecard different stages of development and strategic needs of the method to determine the index weight, the weight of the formulation and therefore there is no objective standard, which inevitably makes the weight distribution has a strong subjective. 5, some indicators are difficult to quantify the work to implement
Especially for some very abstract work of non-financial indicators is very difficult to quantify, such as customer satisfaction index of customers and how to quantify the degree of customer retention, Again employee learning and development indicators and staff job satisfaction, such as how to quantify. It also makes the evaluation of corporate performance, when the inevitable with too subjective factors. 6, large implementation costs
BSC requires companies from the financial, customer, internal process, learning and growth in four areas to consider implementation of strategic objectives and develop a detailed and clear goals and targets for each aspect. In a deep understanding of strategy, the need to consume a lot of energy and time to break it down to the department, and to identify appropriate indicators. The implementation of the end, may be as many as 15 to index 20, in the
