【正文】 整合企業(yè)，俾降低總運(yùn)送成本 資本報(bào)酬 從 6%增加至 16% 改善現(xiàn)金流量 每年從 $500m 到 +700m 減少現(xiàn)金支出 減少 20% 競爭力 (獲利 )排名 從最後一名 (‘ 93) 到第一名 (’ 95,~‘ 98) 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(hù) 事故率降低 63% 卓越的營運(yùn) 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(lì)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, . ) 52 ? 表 4： Duke Children的醫(yī)院帄衡計(jì)分卡實(shí)施前及 實(shí)施後之比較表 衡量 實(shí)施前 實(shí)施後 進(jìn)步 % 財(cái)務(wù)構(gòu)面 ? 營業(yè)利潤 ? 每個(gè)個(gè)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(shí)服務(wù)的收費(fèi)情況 ? 醫(yī)療計(jì)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(hù)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, . ) 53 ? 六、如何推動帄衡計(jì)分卡 54 ? ＢＳＣ 一、轉(zhuǎn)化願(yuàn)景和策略 1釐清願(yuàn)景 2決定策略 3將策略轉(zhuǎn)化成具體、可報(bào)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(gè)人的策略性目標(biāo) 7發(fā)展各部門和個(gè)人的策略性目標(biāo)之績效指標(biāo) 8設(shè)計(jì)公司整體 BSC分?jǐn)?shù)的計(jì)算方法 9設(shè)計(jì) BSC相關(guān)管理報(bào)表 10連結(jié)獎(jiǎng)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(jì)分卡實(shí)施圖 55 ? 圖 33：利用帄衡計(jì)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. ) 56 ? 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(jì)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. ) 57 ? BSC 轉(zhuǎn)化願(yuàn)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(jì)分卡，驅(qū)動變革之程序圖 (續(xù) ) 58 ? ?教導(dǎo)執(zhí)行團(tuán)隊(duì)有關(guān) BSC的知識 ?確定並明確表達(dá)組織願(yuàn)景、使命及策略 ?設(shè)計(jì)初步的 BSC ?進(jìn)行 BSC之成本效益分析 ?設(shè)計(jì)詳細(xì)之 BSC計(jì)劃 ?定義組成要素、目標(biāo)及衡量指標(biāo) ?連結(jié)獎(jiǎng)勵(lì)制度 ?設(shè)定專案進(jìn)度 ?所有層級人員的學(xué)習(xí)與訓(xùn)練 ?發(fā)展個(gè)人的 BSC ?計(jì)劃複核 (包含員工 ) ?校正 更正 /修正 BSC計(jì)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(jì)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(jì)劃」 ?完成 BSC計(jì)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