平衡计分卡实践.PPT

NFPIS Balanced scorecard Group 9:邓世豪 戴妲润 李含雨 王紫雯 CONTENT NFPIS CONCEPT EXAMPLE 1 2 3 (邓世豪) (戴妲润) (李含雨) PROBLEM 4 (王紫雯) NFPIs NFPIs Non-financial performance indicators are measures of performance based on non-financial information that may originate in , and be used by, operating departments to monitor and control their activities without any accounting input. (1)Quantization (2)Management accounting (3)More process indicators Reason of growing emphasis on NFPIs （a）concentration on too few variables （b） Lack of information on quality （c） Changes in cost structures （d） Changes in competitive environment （e） Changes in manufacturing environment （f） NFPIs are a better indicator of future prospects The value of NFPIs 1.Significance 2.Flexibility and Variety 3.The measures should be tailored to the circumstances 4.Revealing 5.Avoiding the interference of accounting polices 6.Timely THE BALANCED SCORECARD S W O T What is balanced scorecard? It was originated by Drs. Robert Kaplan It is ‘balanced’ in the sense that managers are required to think in terms of all four perspectives A way of measuring performance which integrates traditional financial measures with operational, customer and staff issues This is to prevent improvements being made in one area at the expense of another 01 02 03 What is balanced scorecard? The Customer Perspective Measures relating to what actually matters to customers Eg: time, quality, performance of product The Financial Perspective Measures that consider the organisation from the shareholder’s point of view Eg: ROCE(ROI) .EPS Internal (The Business Process) Measures relating to the business processes that have the greatest impact on customer satisfaction Eg: quality, employee skills Examples Innovation learning (Growth and learning) Measures to assess the organisation’s capacity to maintain its competitive position through the acquisition of new skills/development of new products Eg: Labour turnover rate, Perspectives Perspe