平衡計分卡培訓ppt課件-展示頁
2024-11-19 00:18本頁面
【正文】 at 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 satisfaction,Internal Perspective Measures,Process quality measures Time to process an order Number of Returns Defect rates Yield ratios Leadtimes Waste, scrap, and rework,Core Learning and Growth Measures,Employees trained per month,Employee retention,Employee productivity,Development and research measures,Number of training programs,Targets,Level of performance or rate of improvement desired for each measure,Each tied to one of the company’s measures,Initiatives,Shortterm programs and actions that will help achieve the established targets,Each tied to company objectives and measures,Examples of Initiatives,New maintenance program,Upgrade selected equipment,Establish performance benchmarks,New training program,Establish frequent purchase program,Next: An example to help students understand how the Balanced Scorecard works,A Balanced Scorecard Example,Large camera store,25,000 square feet,$10+ million in sales,Profits unacceptably low,Industry changing due to technology,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, reas
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