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BalancedScorecard
BalancedScorecard
Anovelapproachtostrategicmanagement. D l Developedintheearly1990'sbyRobertKaplan d i th l 1990' b R b t K l andDavidNorton (HarvardBusinessSchool). Providesaclearprescriptionastowhat companiesshouldmeasureinorderto 'balance'thefinancialperspective.
11/21/2008
TheBalanceScorecard
Itretainsthetraditionalfinancialmeasures. Itintroducesnewmeasurestohelpustoknowthe currentandfuturehealthofkeyaspects. Objectivesandmeasuresofthescorecardarederived fromtheorganizationsstrategies. Corporateexecutiveswillbeabletomeasurehowtheir businessunitcreatesvalueforthecurrentandfuture.
11/21/2008
FromVisiontoAction
Clarifyandtranslatevisionandstrategy. Communicateandlinkstrategicobjectivesand measures. Plan,settargetsandalignstrategicinitiatives. Enhancestrategicfeedbackandlearning.
11/21/2008
FinancialPerspective
Financialmeasuresindicatewhether acompanysstrategy, t t implementation,andexecutionare contributingtobottomline improvement.
FP TypicalMeasures
11/21/2008
CustomerPerspective
Identifythecustomerandmarketsegments thatwilldelivertherevenue. Aligningcorecustomeroutcomemeasures totargetedcustomersandmarketsegments
CP TypicalMeasures
11/21/2008
CustomerPerspective
Market Share
Customer Acquisition
Customer Profitability
Customer Retention
Customer Satisfaction
InternalBusinessProcessesPerspective
11/21/2008
IP TypicalMeasures
TheValueChain
Innovation Process Operations Process Post-sale Service Process
11/21/2008
LearningandGrowthPerspective
LearningandGrowthMeasurementFramework
Core Measurements Results
Employee Productivity
11/21/2008
LP TypicalMeasures
TheMetroBankStrategy
The Revenue Growth Strategy Improve Returns The Productivity Strategy
Minimize Problems
Increase Employee Productivity Develop Strategic skills Align Personal Goals Access to Strategic Info.
11/21/2008
Strategy Maps
LeadandLagIndicators
Lag Lead Definition
Measures focusing on results at the end of a time period, normally characterizing historical performance Measures that drive or lead to the performance of lag measures, normally measuring intermediate processes and activities ti iti Hours spent with customers Proposals written Absenteeism Predictive in nature, and allow the organization to make adjustments based on results May prove difficult to identify and capture; often new measures with no history at the organisation
Examples
Market share Sales Employee satisfaction Normally easy to identify and capture
Advantages
Issues
Historical in nature and do not reflect current activities; lack predictive power
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11/21/2008
MeasureDictionary
Containscomprehensiveinformationrelated tomeasure. Servesasareference.
IT Support
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11/21/2008
BSCImplementation
ABoardRepresentative(Preferred)as ExecutiveSponsor OverallSteeringTeamheadedbyA BSChampion ImplementationTeam[MeasureOwners]for eachdivision/SBU headedby TeamLeaders
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11/21/2008
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