人力资源计分卡精选.ppt

Key Points For Today What is the role of HR strategy in employee and organization effectiveness? Why what is the role of HR measurement and the HR Scorecard in implementing strategy? What questions should an HR Scorecard answer? How do we build one? How can we use it to help us rapidly implement strategy? Strategic Choice and People “Fit” - Ulrich Beatty, HRMJ, 2001 Tangible Versus Intangible Assets Tangible Assets Intangible Assets Readily visible Invisible Rigorously quantified Difficult to quantify Part of the balance Sheet Not tracked thru accounting Investment produces known returns Assessment based on assumptions Can easily be duplicated Cannot be bought or imitated Depreciates with use Appreciates with purposeful use Has finite applications Has multiple applications Best management with “scarcity” mentality Best managed with “abundance” mentality Best leveraged through control Best leveraged thru alignment Can be accumulated and stored Dynamic, short shelf life when not in use Source: Hubert Saint-Onge Market Value of Intangibles Is Increasing Caterpillar A Price to earnings 10.68 N/A Price to book 3.08 107.79 Price to cash flow 7.95 4,532 Price to sales 0.76 31.89 Revenue per employee $350,000 $993,000 Measures That Matter - Mavrinac Siesfield (1997) 35% of an institutional investor’s valuation of a company is attributable to non-financial information such as: Strategy Execution Management Credibility Strategy Quality Innovativeness Attracting and Retaining Talent Management Experience Compensation Human Capital Architecture Is a Key Driver of Strategy Implementation What Do We Mean by “HR Measurement?” 1. ROI of individual practices (e.g., training, selection, etc.)? 2. Activity metrics in the HR function (e.g., cost per hire, days to fill)? 3. An HR Scorecard as a tool for strategy implementation? 4. External reporting (to shareholders) of human