【文章內(nèi)容簡介】 目標(biāo)與戰(zhàn)略相聯(lián)系 ?策略未與資源配置相聯(lián)系 ?反饋是戰(zhàn)術(shù)的，而不是戰(zhàn)略的。 ? Many leaders have personal visions that never get translated into shared visions that galvanise an anisation. What has been lacking is the discipline for translating individual vision into shared vision.” Peter Senge 96 ? 測評必須 ? 少即是多 ? 領(lǐng)先和滯后 ? 硬性和軟性 ? 策略匹配 很簡單，關(guān)于組織的進展目標(biāo)，我們要平衡的來看待它。 ? 如果你不能測量它，你就不能管理它！ ? Kaplan and Norton, 1996 97 ? 成功地取得平衡 Lagging Hard Objective Oute Control Stability Tactical Bottom up measures Leading Soft Subjective Learning and Growth Leadership Change Strategic Top down measures 98 ? 領(lǐng)先指標(biāo)和滯后指標(biāo) Lagging Hard Objective Oute Control Stability Tactical Bottom up measures Leading Soft Subjective Learning and Growth Leadership Change Strategic Top down measures 大部分的測評指標(biāo)必須有前瞻性、積極性，所以 平衡積分卡能有效促成組織的改變 。 Rockwater case 99 ? 平衡積分卡 Vision Strategy CUSTOMER ? 為了保持遠景，我們應(yīng)該怎樣對待顧客 ?? Objectives Measures Targets Initiatives FINANCIAL ? 為了在財務(wù)上成功，我們應(yīng)該怎樣?” Objectives Measures Targets Initiatives INTERNAL BUSINESS PROCESSES ? 為了使顧客和鼓動滿意，我們必須擅長什么業(yè)務(wù) ?” Objectives Measures Targets Initiatives INNOVATION AND LEARNING ? 為了實現(xiàn)遠景，我們怎樣保持和改革與提高的能力 e?” Objectives Measures Targets Initiatives 100 ? 平衡計分卡 領(lǐng)先指標(biāo) 滯后指標(biāo) 軟性 硬性 Vision Strategy CUSTOMER ? To achieve our vision, how should we appear to our customers?” Objectives Measures Targets Initiatives FINANCIAL ? To succeed financially, how should we appear to our shareholders?” Objectives Measures Targets Initiatives INTERNAL BUSINESS PROCESSES ? To satisfy our shareholders and customers, what business processes must we excel at?” Objectives Measures Targets Initiatives INNOVATION AND LEARNING ? To achieve our vision, how will we sustain our ability to change and improve?” Objectives Measures Targets Initiatives 101 ? Objectives Measures Targets Objectives Measures Targets Objectives Measures Targets 平衡積分卡計劃的程序 使命 目標(biāo) 測評 任務(wù) 新舉措 我們要達到目標(biāo)的 程序是怎么樣 ? 為了達到我們預(yù)想的目標(biāo)， 我們該如何的一步一步的進行 ? 102 ? 平衡計分卡和策略 清晰說明 交流 意見統(tǒng)一 103 ? 策略遠景 ? 使命 價值 遠景 我們的原因是 ... 成功是 ... 為什么 ? 我們要與誰溝通，為什么，溝通什么 ? 怎樣 ? 我們?nèi)绾涡袆樱绾芜_到目標(biāo) ? What is our “oneliner”? 對我們有價值的事物是 ... 104 ? Vision Longerterm direction of where the pany aspires to be, how and on what basis to pete. The Vision will form the “Blue Print” for strategy formulation. Strategy Plan, patterns of actions, and overall petitive themes that create and sustain petitive advantage. CSFs What needs to happen to execute strategy successfully. Critical Success Factors (CSFs) must be: ? Actionable with clear Targets ? Associated with Business Decisions ? Specific ? Measurable 企業(yè)遠景 策略 CSFs 測評指標(biāo) Measures A unit of information, financial or nonfinancial, that provides meaningful feedback to strategy execution and success towards the achievement of the Critical Success Factors 計分卡的視角 Scorecard Perspectives The four perspectivess along which value is created for the enterprise (Financial, Customer, Internal Process, Innovation) 計分卡的關(guān)鍵部分 105 ? These ponents are focused on creating a usable and practical output….. ?改善現(xiàn)金流 ?增加 EBIT ?取得銷售增長 ?消減成本 ?按時按質(zhì) ?整合工程和生產(chǎn)部門 ?發(fā)展最佳建議Develop BestinClass Proposals ?產(chǎn)生的現(xiàn)金 ?ROS ?銷售年增長 ?單位產(chǎn)品成本 ?庫存 ?殘次品和返工 Scrap and rework ?工程設(shè)計 ?提建議成功率Proposal success rate ?10% 的增長 ?15% ROS ?年銷售增長率 10% ?減少 10% ?減少 20% ?100% 準(zhǔn)時交貨 ?減少 BY 10% ?減少 by 15% ?降低 by 25% ?總裁 ?財務(wù) ?項目 / 銷售 ?運作部門 ?運作 ?工程 ?項目 財務(wù) 顧客 業(yè)務(wù)流程 學(xué)習(xí) / 成長 長期任務(wù) 短期任務(wù) 目前 Baseline/ Current Rating Scale 0 10 績效測評 業(yè)績?nèi)笨? Performance Gap Improvement Portfolio (Selected initiative details presented) Initiative 1: Project Type: Project Owner: New Benefit: Difficulty: Risks: Action Plans: Milestones: Finish Date: Status: Improve PE integration Engineering Group Alpha Bill Smith Less rework scrap Rating C Improve maintenance effectiveness Enhance maintenance scheduling Scrap Rework down by 10% Ongoing review 31 March Maintenance over spend 關(guān)鍵成功因素 視角 指標(biāo)樣本 任務(wù)樣本 所有人 / 負責(zé)人 新舉措 What, who, when, how, why, etc 106 ? 財務(wù) ? ?收入增長率 ?成本消減 ?資產(chǎn)利用 ?項目贏利 對股東來說，我們在財務(wù)上應(yīng)該怎樣 ? 成長 成熟 收獲 財務(wù)目標(biāo)與企業(yè)在生命周期曲線中位置有關(guān) . 我們的資產(chǎn)負債表應(yīng)該怎樣? 107 ? 有必要，但不夠 三個重要原因表明僅用財務(wù)指標(biāo)是不夠的 : ?不能反映企業(yè)的所有策略目標(biāo) ?滯后反映（ Bottomline measures are after the fact ） ?不能提供診斷性意見 108 ? 客戶 ? 為了達到我們的目標(biāo)，我們應(yīng)該重要對待顧客 ? 市場份額 顧客保留 顧客贏利性 顧客滿意 顧客獲得 ?產(chǎn)品 / 服務(wù)特點 ?客戶關(guān)系 ?形象和聲譽 企業(yè)存在內(nèi)部顧客 . 109 ? 客戶 市場區(qū)分 價值定位 目標(biāo) 測評指標(biāo) 任務(wù) 產(chǎn)品 ? Some managers object to choosing targeted customer segments。 they have never seen a customer they didn’t like, and want to be able to satisfy all customers’ preferences. But this approach runs the risk of doing nothing well for anybody. The essence of strategy is not just choosing what to do, it also requires c