1、bsc_pov[1]
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kpmg
kpmg
The Balanced Scorecard
“To achieve our vision, how should we appear to our customers?”
CUSTOMER
“To succeed financially, how should we appear to our shareholders?”
existing things better’ ‘Its all about change - A quantum leap rather than
incremental change’ ‘Re-engineering of existing business’
kpmg
Achieving the quantity Leap: Break through performance vs continuous improvement
Balance between objectives
Financial Customer Internal Business Processes Innovation and learning
Vision and balance
L/T and S/T objectives Financial and non-financial Lagging and leading indicators External and internal performance
Education and open communication about strategy is the basis for
COMMUNICATING AND LINKING
employee empowerment
Compensation is linked to strategy
BALANCED SCORECARD
Change Management
How leading-edge managers assess their performance
Where is the company going?
How do we get there?
What do we need to “do well”
How do we measure how well we are doing?
Finance ses Learning /
Growth
Determine CSF’s objectives
Determine KPI’s Lag indicators Lead indicators
Set targets for KPI’s
FINANCIAL
Vision and
Strategy
LEARNING AND GROWTH
“To achieve our vision, how will we sustain our ability to change and improve?”
INTERNAL BUSINESS PROCESS
Formulates performance goals Feedback to monitor goal
achievement
Shared Service Areas
Partner with Business Units to determine service level requirements
DEVELOP CUSTOMER ALIGNED ORGANISATION
Products Services Values
kpmg
What is business transformation?
‘Must lead to break-through performance’ ‘How to do things differently rather than do
monitoring planned achievement and an indication for future performance.’
kpmg
Balanced Scorecard Objectives
Emphasis on output measures rather than process measures Identify key business drivers and critical success factors Focus must be on simplicity and the realisation of the vision Must lead to break-through performance Implement a management system linking strategy to near-term
PLANNING AND TARGET
SETTING
STRATEGIC FEEDBACK AND
LEARNING
Feedback system used to test the hypotheses on which strategy is based
Team problem solving
“To satisfy our shareholders and customers, what business processes must we excel at?”
Balanced Scorecard
Introduction What makes organisations successful? What is Business Transformation? How do managers assess their performance? What is the Balanced Scorecard? Balanced Scorecard as a strategic framework for action Balanced Scorecard as a framework to translate strategy into
Develop action plans for each initiative
Activity By whom By when Develop
budgets
kpmg
Balanced Scorecard as a strategic framework for action
The strategy is the reference point for the entire management process
Developing the Balanced Scorecard Structure
kpmg
What is the Balanced Scorecard?
‘A management system which integrates an organisation’s strategic operating objectives with balanced performance measures to capture critical success factors as a basis for
kpmg
How does the Balanced Scorecard work?
Organisation’s strategic goals and objectives
Business Units
Integrates organisational goals into operating plan
Strategy development is a continuous process
Stretch targets are established and accepted Strategic initiatives are clearly identified Investments are determined by the strategy Annual budgets are linked to long-range plans
kpmg
ABC’s strategy tree
Return on Capital
Strategy Vision
Strategy
Critical Success Factors
PERFORMANCE DRIVERS Financial Customer Business Organisational Perspective Perspective Processes Learning
kpmg
Scorecard process
VISION / STRATEGY
STRATEGIC OBJECTIVES
CRITICAL SUCCESS FACTORS
MEASUREMENTS
TARGETS
ACTION PLAN / INITIATIVES
Workshop Clarify vision
Breakthrough performance creates a disproportionate increase in value
Continuous improvement ALONE cannot close the gap
Value Created
Performance
kpmg
The Process of business transformation
Strategy Organisation Structure
kpmg
Translating strategy into action
Process improvement
Enabling Technology
Monitoring and continuous improvement
Balanced Scorecard Communication and Training
initiatives Track performance towards long-term strategy and long term
performance improvements
‘Not simply the latest fad’
kpmg
Balanced Scorecard = Vision and Balance
Integrates organisations and Business Unit goals into operating plan
Formulates performance goals
Feedback to monitor goal achievement
Employee’s goals and objectives integrated into performance programme
The shared vision is the foundation for strategic learning
CLARIFYING AND TRANSLATING THE
VISION AND STRATEGY
Goal alignment exists from top to bottom
Planning Strategy Vision / mission
TRANSFORMATION
DEVELOP ORGANISATIONAL AND PROCESS CAPABILITY
Align business and people Process to achieve strategy Measures
operational terms
kpmg
What makes organisations successful
SET DIRECTION
DEVELOP ORGANISATIONAL, TEAM AND INDIVIDUAL CAPABILITIES
Roles Competencies Behaviours Cultures
kpmg
The Balanced Scorecard
“To achieve our vision, how should we appear to our customers?”
CUSTOMER
“To succeed financially, how should we appear to our shareholders?”
existing things better’ ‘Its all about change - A quantum leap rather than
incremental change’ ‘Re-engineering of existing business’
kpmg
Achieving the quantity Leap: Break through performance vs continuous improvement
Balance between objectives
Financial Customer Internal Business Processes Innovation and learning
Vision and balance
L/T and S/T objectives Financial and non-financial Lagging and leading indicators External and internal performance
Education and open communication about strategy is the basis for
COMMUNICATING AND LINKING
employee empowerment
Compensation is linked to strategy
BALANCED SCORECARD
Change Management
How leading-edge managers assess their performance
Where is the company going?
How do we get there?
What do we need to “do well”
How do we measure how well we are doing?
Finance ses Learning /
Growth
Determine CSF’s objectives
Determine KPI’s Lag indicators Lead indicators
Set targets for KPI’s
FINANCIAL
Vision and
Strategy
LEARNING AND GROWTH
“To achieve our vision, how will we sustain our ability to change and improve?”
INTERNAL BUSINESS PROCESS
Formulates performance goals Feedback to monitor goal
achievement
Shared Service Areas
Partner with Business Units to determine service level requirements
DEVELOP CUSTOMER ALIGNED ORGANISATION
Products Services Values
kpmg
What is business transformation?
‘Must lead to break-through performance’ ‘How to do things differently rather than do
monitoring planned achievement and an indication for future performance.’
kpmg
Balanced Scorecard Objectives
Emphasis on output measures rather than process measures Identify key business drivers and critical success factors Focus must be on simplicity and the realisation of the vision Must lead to break-through performance Implement a management system linking strategy to near-term
PLANNING AND TARGET
SETTING
STRATEGIC FEEDBACK AND
LEARNING
Feedback system used to test the hypotheses on which strategy is based
Team problem solving
“To satisfy our shareholders and customers, what business processes must we excel at?”
Balanced Scorecard
Introduction What makes organisations successful? What is Business Transformation? How do managers assess their performance? What is the Balanced Scorecard? Balanced Scorecard as a strategic framework for action Balanced Scorecard as a framework to translate strategy into
Develop action plans for each initiative
Activity By whom By when Develop
budgets
kpmg
Balanced Scorecard as a strategic framework for action
The strategy is the reference point for the entire management process
Developing the Balanced Scorecard Structure
kpmg
What is the Balanced Scorecard?
‘A management system which integrates an organisation’s strategic operating objectives with balanced performance measures to capture critical success factors as a basis for
kpmg
How does the Balanced Scorecard work?
Organisation’s strategic goals and objectives
Business Units
Integrates organisational goals into operating plan
Strategy development is a continuous process
Stretch targets are established and accepted Strategic initiatives are clearly identified Investments are determined by the strategy Annual budgets are linked to long-range plans
kpmg
ABC’s strategy tree
Return on Capital
Strategy Vision
Strategy
Critical Success Factors
PERFORMANCE DRIVERS Financial Customer Business Organisational Perspective Perspective Processes Learning
kpmg
Scorecard process
VISION / STRATEGY
STRATEGIC OBJECTIVES
CRITICAL SUCCESS FACTORS
MEASUREMENTS
TARGETS
ACTION PLAN / INITIATIVES
Workshop Clarify vision
Breakthrough performance creates a disproportionate increase in value
Continuous improvement ALONE cannot close the gap
Value Created
Performance
kpmg
The Process of business transformation
Strategy Organisation Structure
kpmg
Translating strategy into action
Process improvement
Enabling Technology
Monitoring and continuous improvement
Balanced Scorecard Communication and Training
initiatives Track performance towards long-term strategy and long term
performance improvements
‘Not simply the latest fad’
kpmg
Balanced Scorecard = Vision and Balance
Integrates organisations and Business Unit goals into operating plan
Formulates performance goals
Feedback to monitor goal achievement
Employee’s goals and objectives integrated into performance programme
The shared vision is the foundation for strategic learning
CLARIFYING AND TRANSLATING THE
VISION AND STRATEGY
Goal alignment exists from top to bottom
Planning Strategy Vision / mission
TRANSFORMATION
DEVELOP ORGANISATIONAL AND PROCESS CAPABILITY
Align business and people Process to achieve strategy Measures
operational terms
kpmg
What makes organisations successful
SET DIRECTION
DEVELOP ORGANISATIONAL, TEAM AND INDIVIDUAL CAPABILITIES
Roles Competencies Behaviours Cultures