平衡的计分卡：基本概念.ppt

* Balanced Scorecard : Basic Concepts 1990, Research arm of KPMG - Study in “Measuring Performance in the Organization of the Future”. BSC History Relying mainly on financial performance measures was impeding the organizations’ ability to create future value. Most companies were improving existing processes but were not identifying the ones that were truly strategic. What is it? Management process to implement a business strategy. Translates a company’s strategy into a coherent set of performance measures. Establishes cause and effect relationships between Key Performance Indicators. Balanced Scorecard: What is it? I Manage into the future not in the past Balanced Scorecard: Two underlying factors: What is it? Manage into the future not in the past Balanced Scorecard: The Financial perspective is critical but it only measures past performance. The BSC introduces additional perspectives, the drivers of future financial performance. Building a scorecard can help managers link today’s actions with tomorrow’s goals = Link long-term strategic objectives with short-term actions Measures organizational performance across four balanced perspectives: Financial Customer Learning and Growth InternalProcess Strategic Perspectives Financial Customer Learning and Growth InternalProcess Strategic Perspectives Results that the business provides to its shareholders Identifies Customer, market segments and value propositions to be delivered Infrastructure, people, systems and procedures. Key internal processes which drive the business Measures organizational performance across four balanced perspectives: What is it? I Manage into the future not in the past Balanced Scorecard: II Implementing the strategy requires 4 steps Two underlying factors: Dynamic BSC Translating the Vision Communicating and Linking Business Planning Feedback and Learning Clarifying the vision Gaining concensus Communicating and educating Setting Goals Linking rew