平衡计分卡培训(presentation)_0811.ppt

* * * Contributory Cascading Approach (Continued) The strength of the Contributory Approach is the independence and interpretation it allows individual units within the enterprise. It accommodates a more decentralized organisational approach, and works well when the “how” is best determined at a lower level in the organisation. The trade-off to this approach is loss of control at the corporate level. It can also be harder to ensure that the sum of the various business and support unit strategies actually will produce the corporate strategy. Module 2: Aligning the Organisation * * * * * * * * * 着重强调指标和目标值的区别 At this point in the Balanced Scorecard (BSC) process, the Core Team may engage several Measurement Teams to help define applicable measures for the objectives. It is important to engage the correct levels/departments in order to gain buy-in and accountability in the BSC. Typically, Measurement Team members are functional/line experts, two to three levels down in the organisation. Module 5: Identify Measures * 17 * * * * Growth ideas were not restricted to new products. Rather, Gillette has sought growth across multiple degrees of freedom. Comparing the 1986 and 1995 three 层面 snapshots reveals that Gillette has derived its growth not only from new products, but also from new and existing customers, new geographies, and new arenas. * 差异化　　差异化　　差异化 １）确定了客户是谁，就要确定目标和指标来反映企业想要提供的价值主张。 ２）价值主张定义了为目标客户群提供的独特产品组合，价格，服务，关系和形象等，也就定义了公司的战略。 ３）价值主张向客户传递的信息是：我比竞争对手做得好，或不同 ４）企业必须确定目标细分客户以及业务单位在细分市场方面的业绩衡量指标。 运作最佳－有吸引力的价格，高质量，较短的交货期，方便的购物和较多的选择 产品领先－新特征和性能，价格可以较高 客户亲密－个性化的解决方案 景江之星　－　运作最佳　 * * * * * 平衡计分卡测评法的内部流程测量指标应当来自对客户满意度有最大影响的业务流程 这个方面的重点是 为了吸引并留住目标市场的客戶，并满足股东的财务回报率期望，公司必须擅长什么核心经营流程，并符合我们的价值取向。 这个方面回答了下面这个問題 对实现客户满意度和股东财务期望有最大影响的內部流程实施情况如何？ 需要衡量的核心领域 制造方面流程的有效性 新产品销售所占的百分比 新产品投放率 损益平衡时间 * * BSC Example Below is a representative sample of a completed strategy map for an electric utility company. Please turn