平衡计分卡的基本概念(英文版)
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Translates a company’s strategy into a coherent set of performance measures.
Establishes cause and effect relationships between Key Performance Indicators.
Feedback and
Learning
Communicating and educating Setting Goals Linking rewards to performance
measures
Business Planning
Setting Targets Aligning strategic initiatives Allocating resources Establishing milestones
Strategic Measures “Balanced?” Scorecard
Generic measures.
Lag Indicators.
Core outcome measures Profitability, market share, customer satisfaction, etc..
Key internal processes which drive the business
Infrastructure,
people,
systems and
Learning and procedures.
Growth
What is it?
Balanced Scorecard:
Two underlying
Balanced Scorecard : Basic Concepts
BSC History
1990, Research arm of KPMG - Study in “Measuring Performance in the Organization of the Future”.
• Relying mainly on financial performance measures was impeding the organizations’ ability to create future value.
Performance Measures
DiagnosFra Baidu bibliotekic measures.
Monitor if the business remains in control
Strategic measures. BSC
Define a strategy designed for competitive excellence.
Building a scorecard can help managers link today’s actions with tomorrow’s goals
=
Link long-term strategic objectives with short-term actions
Strategic Perspectives
Financial
Customer
Identifies Customer, market
segments and value propositions
to be delivered
Results that the business
provides to its
shareholders
Internal Process
Performance drivers
factors:
I Manage into the future not in the past
II Implementing the strategy requires 4 steps
Managing Strategy : Four Processes
Clarifying the vision Gaining concensus
What is it?
Balanced Scorecard:
Two underlying
factors:
I Manage into the future not in the past
What is it?
Balanced Scorecard: I Manage into the future not in the past
The Financial perspective is critical but it only measures past performance.
The BSC introduces additional perspectives, the drivers of future financial performance.
Translating the
Vision
Communicating Dynamic
and Linking
BSC
Articulating the shared vision Supplying strategic feedback Facilitating strategy review
and learning
Financial
Measures organizational performance across four balanced perspectives:
Customer
Learning and Growth
Internal Process
Strategic Perspectives
Measures organizational performance across four balanced perspectives:
• Most companies were improving existing processes but were not identifying the ones that were truly strategic.
What is it?
Balanced Scorecard:
Management process to implement a business strategy.
Establishes cause and effect relationships between Key Performance Indicators.
Feedback and
Learning
Communicating and educating Setting Goals Linking rewards to performance
measures
Business Planning
Setting Targets Aligning strategic initiatives Allocating resources Establishing milestones
Strategic Measures “Balanced?” Scorecard
Generic measures.
Lag Indicators.
Core outcome measures Profitability, market share, customer satisfaction, etc..
Key internal processes which drive the business
Infrastructure,
people,
systems and
Learning and procedures.
Growth
What is it?
Balanced Scorecard:
Two underlying
Balanced Scorecard : Basic Concepts
BSC History
1990, Research arm of KPMG - Study in “Measuring Performance in the Organization of the Future”.
• Relying mainly on financial performance measures was impeding the organizations’ ability to create future value.
Performance Measures
DiagnosFra Baidu bibliotekic measures.
Monitor if the business remains in control
Strategic measures. BSC
Define a strategy designed for competitive excellence.
Building a scorecard can help managers link today’s actions with tomorrow’s goals
=
Link long-term strategic objectives with short-term actions
Strategic Perspectives
Financial
Customer
Identifies Customer, market
segments and value propositions
to be delivered
Results that the business
provides to its
shareholders
Internal Process
Performance drivers
factors:
I Manage into the future not in the past
II Implementing the strategy requires 4 steps
Managing Strategy : Four Processes
Clarifying the vision Gaining concensus
What is it?
Balanced Scorecard:
Two underlying
factors:
I Manage into the future not in the past
What is it?
Balanced Scorecard: I Manage into the future not in the past
The Financial perspective is critical but it only measures past performance.
The BSC introduces additional perspectives, the drivers of future financial performance.
Translating the
Vision
Communicating Dynamic
and Linking
BSC
Articulating the shared vision Supplying strategic feedback Facilitating strategy review
and learning
Financial
Measures organizational performance across four balanced perspectives:
Customer
Learning and Growth
Internal Process
Strategic Perspectives
Measures organizational performance across four balanced perspectives:
• Most companies were improving existing processes but were not identifying the ones that were truly strategic.
What is it?
Balanced Scorecard:
Management process to implement a business strategy.