薪酬管理Ch4 BSC课件.ppt

CH4 Balanced Scorecard (BSC) Objectives Four Perspectives of BSC BSC and Strategic Management Key Performance Indicator (KPI) Strategy Maps Cascading Scorecards Support Strategy(不断循环，支持战略） Challenges of Building and Implementing a BSC BSC History 1990 - Nolan Norton Institute study David Norton, study leader Robert Kaplan, academic consultant from Harvard Harvard Business Review articles Jan-Feb 1992: balanced performance measures Sep-Oct 1993: tie to strategic goals and objectives Jan-Feb 1996: strategic management system BSC soon expected to be used by 40% of Fortune 1000 companies; increasingly being adopted by Federal agencies, by state and local organizations, and internationally. 平衡记分法在90 年代初提出，1993 年美国政府就通过了《政府绩效与结果法案》（The Government Performance and Result Act） The balanced score card is a strategic planning and management system that is used extensively in business and industry, government, and nonprofit organizations worldwide to align business activities to the vision and strategy of the organization, improve internal and external communications, and monitor organization performance against strategic goals. Traditional Performance Measurement Systems (PMS) Emphasize Financial Measures (e.g., sales, profits, Return on Investment (ROI)) 强调财务指标 （比如销售，利润，投资回报等指标） Measures Tend to Be: 这些指标通常是： Objective 客观的 Short-term oriented 短期导向的 Outcome related 结果导向的 BSC aims to address the limitations of traditional PMS 平衡记分卡旨在克服传统业绩评估体系的局限性; BSC was elected by Harvard Business School as one of the ten most influencing management philosophies in the past 80 years 平衡计分卡被哈佛商学院评为过去80年里最具影响力的十大管理思想之一; By year 2004, almost 60% of global companies adopted or were considering adopting the BSC 截至2004年，接近60%的跨国公司使用了或正考虑使用平衡记分卡; BSC translates strategy into linked multiple objectives and measures平衡记分卡将战略转化成因果相连的多个目标和指标 Four Perspectives of BSC BSC is typically organized into four perspectives 平衡记分卡通常由四个维度组成： 1. Financial Perspective 财务维度 2. Customer Perspective 客户维度 3. Inter