【正文】 銷售量成長 每年超越產(chǎn)業(yè)帄均 % 顧客滿意度 三年內(nèi)不斷的改善 快速服務(wù)通道 每年增加 1m 經(jīng)銷商品質(zhì) 4年內(nèi)的持續(xù)改善 完美的訂單 4年內(nèi)的持續(xù)改善 品質(zhì) 4年內(nèi)的持續(xù)改善 產(chǎn)能利用 產(chǎn)能損失每年減少 70% 安全 工作損失案件從每年 150件降至 30件 環(huán)境保護 事故率降低 63% 卓越的營運 好鄰居 顧客管理 產(chǎn)品創(chuàng)新 策略的認(rèn)知 每年員工調(diào)查結(jié)果顯示策略的認(rèn)知程度從 20% 到 80% 受激勵又稱職的人力 (出處 : Kaplan , R. and D. Norton , “The Strategy Focused Organization , ” Harvard Business School Press, Boston ,Massachusetts, Nov 2023, . ) 53 表 4： Duke Children的醫(yī)院帄衡計分卡實施前及 實施後之比較表 衡量 實施前 實施後 進步 % 財務(wù)構(gòu)面 ? 營業(yè)利潤 ? 每個個案之成本 $50m $14,889 +$10m $11,146 25% 顧客構(gòu)面 ? 家庭滿意度 ? 推薦度 ? 及時服務(wù)的收費情況 ? 醫(yī)療計劃的知曉程度 50% 47% 60% 94% +11% +11% +20% +100% 內(nèi)部程序構(gòu)面 ? 住院日數(shù) ? 再住院率 – 加護病房 – 中級病房 8 天 11% 11% 6 天 4% 7% 25% 63% 36% (出處 : Kaplan , R. and D. Norton , “The Strategy Focused Organization,” Harvard Business School Press, Boston , Massachusetts, Nov 2023, . ) 54 六、如何推動帄衡計分卡 55 ＢＳＣ 一、轉(zhuǎn)化願景和策略 1釐清願景 2決定策略 3將策略轉(zhuǎn)化成具體、可報導(dǎo)的因素 二、溝通與連結(jié) 1將策略和目標(biāo)溝通給中低層員工知曉 2教育關(guān)於 BSC之知識 3評估原有的績效衡量系統(tǒng) 4發(fā)展各構(gòu)面的策略性主題目標(biāo)和次層的策略目標(biāo) 5發(fā)展各策略性主題目標(biāo)和次層的策略目標(biāo)的績效指標(biāo) (決定績效指標(biāo)為何 ) 6設(shè)立各部門和個人的策略性目標(biāo) 7發(fā)展各部門和個人的策略性目標(biāo)之績效指標(biāo) 8設(shè)計公司整體 BSC分?jǐn)?shù)的計算方法 9設(shè)計 BSC相關(guān)管理報表 10連結(jié)獎酬與績效指標(biāo) 四、回饋與學(xué)習(xí) 1提供策略性回饋資訊 2定期複核策略與BSC間的因果連結(jié)關(guān)係 三、企業(yè)規(guī)劃 1建立各目標(biāo)之目標(biāo)值 2決定需要何種行動或?qū)０? 3分配資源 4建立邁向策略的短期里程碑 圖 32：帄衡計分卡實施圖 56 圖 33：利用帄衡計分卡，驅(qū)動變革之程序圖 0 1 2 3 4 5 6 7 8 9 10 11 12 Time Frame (in months) Actions 1. Clarify the Vision: 10 members of a newly formed executive team work together for 3 months. A BSC is developed to translate a generic vision into a strategy that is understood and can be municated. The process helps build consensus and mitment to the strategy. 2A. Communicate to Middle Managers: The top 3 layers of management (100 people) are brought together to learn about and discuss the new strategy. The BSC is the munication vehicle.( months 45) 2B. Develop Business Unit Scorecards: Using the corporate scorecard as a template, each business unit translates its strategy into its own scorecard. (months 69) 3A. Eliminate Nonstrategic Investments: The corporate scorecard, by clarifying strategic priorities, identifies many active programs that are not contributing to the strategy.(month 6) 3B. Launch Corporate Change Programs: The corporate scorecard identifies the need for crossbusiness change programs. They are launched while the business units prepare their scorecards. (month 6) 4. Review Business Unit Scorecards: The CEO and the executive team review the individual business units’ scorecards. The review permits the CEO to participate knowledgeably in shaping business unit strategy.(Months 911) 5. Refine the Vision: The review of business uit scorecards identifies several crossbusiness issues not initially included in the corporate strategy. The corporate scorecard is updated.(month 12) 6A. Communicate the BSC to the Entire Company: At the end of 1 year, when the management teams are fortable with the strategic approach, the scorecard is disseminated to the entire anization.( month 12ongoing) (出處： Kaplan, R. and D. Norton, “Using the Balanced Scorecard as a Strategic Management System,” Harvard Business Review (JanFeb 1996): 7879. ) 57 13 14 15 16 17 18 19 20 21 22 23 24 25 26 Time Frame (in months) Actions 圖 34：利用帄衡計分卡，驅(qū)動變革之程序圖 (續(xù) ) 6B. Establish Individual Performance Objectives: The top layers of management link their individual objectives and incentive pensation to their scorecards. (months 1314) 7. Update LongRange Plan and Budget: 5year goals are established for each measure. The investments required to meet those goals are identified and funded. The first year of the 5year plan bees the annual budget. (months 1517) 9. Conduct Annual Strategy Review: At the start of the third year, the initial strategy has been achieved and the corporate strategy requires updating. The executive mittee lists 10 strategic issues. Each business unit is asked to develop a position on each issue as a prelude to updating its strategy and scorecard. (months 2526) 8. Conduct Monthly and Quarterly Reviews: After corporate approval of the business unit scorecards, a monthly review process, supplemented by quarterly reviews that focus more heavily on strategic issues, begins. (month 18ongoing) 10. Link Everyone’s performance to the BSC: All employees are asked to link their individual objectives to the BSC. The entire anization’s incentive pensation is linked to the scorecard. (months 2526) (出處： Kaplan, R. and D. Norton, “Using the Balanced Scorecard as a Strategic Management System,” Harvard Business Review (JanFeb 1996): 7879. ) 58 BSC 轉(zhuǎn)化願景 企業(yè)規(guī)畫 溝通和連結(jié) 回饋和學(xué)習(xí) 1 2 3 7 6 10 9 5 4 8 Note: steps 7, 8, 9, and 10 are performed on a regular schedule. The BSC is now a routine part of the management process. (出處： Kaplan, R. and D. Norton, “Using the Balanced Scorecard as a Strategic Management System,” Harvard Business Review (JanFeb 1996): 7879. ) 圖 35：利用帄衡計分卡，驅(qū)動變革之程序圖 (續(xù) ) 59 ?教導(dǎo)執(zhí)行團隊有關(guān) BSC的知識 ?確定並明確表達(dá)組織願景、使命及策略 ?設(shè)計初步的 BSC ?進行 BSC之成本效益分析 ?設(shè)計詳細(xì)之 BSC計劃 ?定義組成要素、目標(biāo)及衡量指標(biāo) ?連結(jié)獎勵制度 ?設(shè)定專案進度 ?所有層級人員的學(xué)習(xí)與訓(xùn)練 ?發(fā)展個人的 BSC ?計劃複核 (包含員工 ) ?校正 更正 /修正 BSC計劃 ?發(fā)展每一目標(biāo)與衡量指標(biāo)所需的詳細(xì)資訊 ?設(shè)計資訊系統(tǒng) ?確定每一組成要素與衡量指標(biāo)之責(zé)任歸屬 ?發(fā)展「執(zhí)行計劃」 ?完成 BSC計劃 決定是否採用 BSC 開始 取得最高管理當(dāng)局之核準(zhǔn) ?監(jiān)督 BSC，俾達(dá)一致性 ?複核 BSC ?調(diào)整構(gòu)面、目標(biāo)及衡量指標(biāo) ?成果複核 第一階段 瞭解並評估 BSC之可行性 第二階段 發(fā)展 BSC 第三階段 執(zhí)行 BSC 第四階段 回饋與學(xué)習(xí) 圖36 帄衡計分卡制度之實施步驟圖 (出處：周齊武等，技術(shù)、人為、組織面面俱到 策略、績效、價值環(huán)環(huán)相扣 探索實施帄衡計分卡可能遭遇之問題 ，會計研