平衡計分卡培訓(xùn)ppt課件-wenkub.com
2024-11-19 00:18 本頁面
【正文】 Company),“One of the most powerful management ideas ever” (Harvard Business Review),Most requested and 1 in sales at Harvard Business Publishing,The Balanced Scorecard,Originally developed as a measurement tool,Also helps companies manage and implement strategy,The Balanced Scorecard,Based on corporate strategy,A balanced plan for business,More than a financial plan,(Robert Kaplan and David Norton),Basic Business Strategy,Financial We will ensure that we use our resources and people to maintain financial success.,Customer We will meet or exceed our customers’ current and future expectations and requirements with high quality products, reasonable prices and superior service.,Internal We will provide high quality ontime imaging products and services and provide an efficient and effective means to deliver them in a high quality fashion.,Learning and Growth We will attract and retain high caliber people and promote an environment that develops their interpersonal, business and technical skills and knowledge. We will strive to develop and maintain the best sourcing for our products. We will strive to be aware and on the cutting edge of imaging and business technology.,The Trouble with Strategy,It is unlikely that a poor strategy is the problem,Generally, the problem is implementing strategy,Even if strategy is communicated, employees may not know what to do.,How can the Balanced Scorecard help?,Four Distinct Perspectives,Financial perspective,Customer perspective,Internal perspective,Learning and growth perspective,Strategy,Translating a Mission into Desired Outcomes,Mission,Core Values,Vision,Strategy,Balanced Scorecard,Objectives,Strategic Initiatives,Strategic Outcomes,Motivated and Prepared Workforce,Effective Processes,Delighted Customers,Satisfied Shareholders,Adapted from Kaplan, Norton,For Each Perspective,Objectives (Goals),Measures,Targets,Initiatives,Simple Form and Relationships,Source: Kaplan, Norton,Objectives,Concise statements that articulate what the organization hopes to accomplish,Each tied to the company’s strategy,Financial Perspective,Overall objective: To succeed financially,Customer Perspective,Overall objective: To achieve our vision of how the company should appear to customers,Internal Perspective,Overall objective: To excel at having superior business processes to satisfy shareholders and customers,Learning and Growth Perspective,Overall objective: To sustain the ability to change and improve (Employee capabilities are a key ingredient to this objective.),Measures,Descriptions of how success in achieving objectives will be measured,Each tied to the company’s objectives,Core Financial Measures,ROI/EVA,Profitability,Revenue growth/mix,Cost reduction,Core Customer Measures,Market share,Customer acquisition,Customer retention,Customer profitability,Customer sat
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