平衡计分卡An Introduction to Balanced Socrecard课件.ppt

Balanced Scorecard Background;The BSC concept;;The scorecard differs substantially from traditional measurement approaches;Criteria For A Good Balanced Scorecard;Clarifying and Translating the Vision and Strategy;The Balanced Scorecard translates vision and strategy into four dimensions of performance;For each of the four dimensions, objectives, measures and targets are explicitly defined;The linkage between the four dimensions is crucial in ensuring long-term success;Alignment through the organisation will be achieved by cascading the scorecard;When implemented well, the benefits of Balanced Scorecard can be significant;The BSC Process;Balanced Scorecard design is only a component of the overall process;;What makes a good Objective or Measure;We need to have clear and communicated definitions of the BSC components;Perspective;The objectives define what the organisation must do to achieve the vision;;Targets must be set for each measure, and define goals for the organisation to achieve;Priority: Effectively Manage Value Adding Processes;Perspective: Internal processes Measure: Cost excellence rating;Example Objectives and Measures;Generally, BSC objectives focus around key themes in each of the four areas;;;;Example BSC : TelcoSupp.;;The TelcoSupp’s BSC objectives were designed to support the Vision;;TelcoSupp’s BSC measures and accountabilities;TelcoSupp’s BSC measures and accountabilities (cont.);Example BSC : ChemCo;;Shareholder;;;Example BSC: ManCo;;Accountability and targets are seen as key components of ManCo’s BSC;;Example BSC: OilCo;;Vision;;OilCo designs measures and assigned accountability for all their objectives;OilCo designs measures and assigned accountability for all their objectives;Example BSC: Aluminum Smelter;;The management team BSC is displayed in a dashboard format;;Lessons Learned;The BSC must be driven from the top;The final BSC must focus on the few key objectives required to achieve the strategy;Successful BSC development will depend in