Beruflich Dokumente
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Balanced Scorecard
BALANCED SCORECARD
How would you feel about boarding the plane after the following
conversation with the pilot?
A: I have worked on altitude for the last few flights and I have
gotten pretty good on it. Now I have to concentrate on proper
air speed.
Q: But I notice you don’t have a fuel gauge. Would not that be useful ?
Q: to the participants
Would you like to board this plane after having this discussion ?
A: Perhaps not.
4 Balanced Perspectives
Financial Control
Develop Customer Relationship
ROCE
Introduce innovative products/services
Prod Control
Quality products at low cost
Profitability
Employee development and motivation
Physical Capital
Deploy information technology
Information Age
Balanced Scorecard
BALANCED SCORECARD
History
Measurement Alignment & Enterprise
& Communication Strategic
Reporting-1992 1996 Management-2000
Articles in HB Review
Acceptance and Acclaim
The BSC-Measures that
Drive performance---1992 BSC Translated in 18 languages
Trouble Reports
- identify data elements Module
Data Elements
BALANCED SCORECARD
4
Perspectives
Internal
Business
Process Learning &
Perspective Growth
Perspective Financial
Perspective Customer
Perspective
FINANCIAL
Initiatives
Measures
Objective
Targets
How do we
look to
shareholders?
PROCESS
Initiatives
Measures
Objective
Targets
Targets
How do our
Vision
customers and What must
Strategy we excel at?
see us?
LEARNING and
GROWTH
Initiatives
Measures
Objective
Targets
Can we
continue to
improve and
create value?
BALANCED SCORECARD
4
Perspectives
Internal
Business
Process
Perspective
3 sub
Processes
Financial
Perspective
Customer
Perspective
Target Actual
Objective Measures Initiatives
Performance Performance
60% OF Org
Don’t link
Strategic Learning
Strategy & Loop 85% of Mgt teams
budgets Spends less than
1 hr per month
Balanced On strategy
Scorecard issues
78% orgs lock
Budgets to an Budget 92% of orgs
Annual cycle Do not report
On lead
Management Control indicators
Loop
Performance
Input Output
BALANCED SCORECARD
Question
s ???