027微软平衡计分卡架构a

Click to edit Title Slide,Click to edit Master text styles,Second level,Third level,Fourth level,Fifth level,Click to edit Title Slide,Click to edit Master text styles,Second level,Third level,Fourth level,Fifth level,Measuring Success,Bringing the Balanced Scorecard to Life,微軟技術顧問服務部,Laura Huang,黃淑翠,微軟平衡計分卡架構,Agenda,平衡計分卡,Balanced Scorecard,(BSC),建構績效管理制度與平衡計分卡,執行的障礙與困難點,微軟平衡計分卡架構,Demo-Microsoft BSC Toolkit,Case Study,Q&A,“,If you cant measure it,you cant manage it.”,若您無法衡量企業經營績效,您便無法有效管理企業,Robert Kaplan and David Norton,Authors of“The Balanced Scorecard”,平衡計分卡的背景與發展歷程,第一代績效衡量,:,僅聚焦於財務面,第二代績效衡量,:,加入,無形資產,的衡量,如產品研發設計,客戶關係,員工教育訓練,行銷資訊,企業知識管理等,1998,年 超過,75%,的,S&P 500,市場價值是來自無形資產,發展史,1990年,研究計劃 未來組織績效衡量方法,12,家企業共同參與,由哈佛教授,Robert Kaplan,與,Nolan Norton Institute,執行長,David Norton,所共同研究發展,1992年,:,發表,BSC,1993,年,:,發表,BSC,的實踐,1996,年,:,發表,BSC,在策略管理體系的應用,2000,年,:,發表,企業,的策略性的應用,平衡計分卡的發展史,Articles in Harvard Business Review:,“,The Balanced Scorecard Measures that Drive Performance”,Jan-Feb 1992,“,Putting the Balanced Scorecard to Work”,Sept-Oct 1993,衡量的方法,1992,“,Using the Balanced Scorecard asa Strategic Management System”,Jan-Feb 1996,整合與溝通,1996,2000,“,Having Trouble With Your Strategy?Then Map It”,Sept-Oct 2000,企業策略管理,Recognized by the Harvard Business Review as one of the,“most important management practices of the past 75 years.“,什麼是平衡計分卡,BSC?,發展,BSC,是一連串由企業願景,(Vision),展開至四個構面之主要績效衡量指標之過程,四個構面,(,Perspectives),財務,、,顧客、內部流程、學習成長,策略主題(,Strategic Theme),：,長期,而言，應完成的事項，,貫穿四個構面,策略目標(,Strategic Objectives),：,為達成組織之策略主題所定的,短期目標,關鍵流程(,Critical Process),：,支持達成策略目標的的作業活動,主要績效指標(,Key Performance Indicator,KPI),：,策略目標進程或關鍵流程的衡量基礎，且必須是可數量化的,BSC,的四個構面,Vision and,Strategy,Objectives,Measures,Targets,Initiatives,財務,“To succeed financially,how should we appear to our share-holders?”,Objectives,Measures,Targets,Initiatives,學習與成長,“To achieve our vision,how will we sustain our ability to change and improve?”,Objectives,Measures,Targets,Initiatives,顧,客,“To achieve our vision,how should we appear to our customers?”,Objectives,Measures,Targets,Initiatives,內部流程,“To satisfy our shareholders and customers,what business processes must we excel at?”,Source:The Balanced Scorecard Collaborative,股東與顧客的,外界,衡量,有關重大企業流程,創新能力,學習及成長的,內部,衡量,衡量,過去,努力成果,驅動,未來,績效,策略地圖,&,因果關係,Cause&Effect,Theme:Smart,Profitable Expansion,50%Revenue from New Stores by Year 3,Increase Sales Efficiency,Development Project Management,Great New Locations,Corporate Digital Nervous System,Business Intelligence Use,Fact-based site selection,%revenue from stores opened in last 3 years,Revenue from new stores,Avg.#of days to break even,Revenue per FTE,Avg daily customers at new stores in first 6 months,#repeat customers,Avg purchase amount,Lag between market selection and site acquisition,Project duration:site acquisition to opening day,%of stores opened on schedule,#Eligible employees trained,Financial Perspective,Customer Perspective,Operational Perspective,Employees&Technology Perspective,SBU Scorecards,Group Balanced Scorecard,Metrics,Warehouse,各事業體,Strategy&BSC,的連結,SBU2,SBU3,SBU1,Competitive Data,Personnel Records,Survey&Other,Ad Hoc Data,Customer Service Reports,Intranet Links,Sales Data,Market Data,推行平衡計分卡所帶來之效益,有效將策略聚焦,釐清達成經營目標之方法,經由上而下之溝通，將策略轉化為行動,釐清執行策略所需之關鍵資訊,釐清部門間定位、工作職掌及連結關係,將策略轉化成各部門之工作語言,建立公司策略管理制度,BSC Management Process,建構績效管理制度與平衡計分卡,規劃並建構,系統環境,經營環境,設計平衡計分卡,釐清策略,願景與使命,營運方針目標,業務策略,經營模式,財務構面策略目標,各構面,KPI,KPI,所需資料來源,策略地圖,&,因果關係圖,客,戶,構面策略目標,流程構面策略目標,學習構面策略目標,指定資料提供者,現有系統支援程度,資料更新時間,規劃系統運作功能,發展平衡計分卡之步驟,KPI,清單,開發系統運作環境,Step 1.,公司或集團,BSC,overall strategies,Step 2.,SBU BSC,consistent with the corporate strategies,Step 4.,Dept,team,individuals BSC,公司或集團,SBU,C,SBU B,SBU A,Dept,Team,Individuals,Support Functions,Step 3.,Support Unit BSC support the internal customers,事業體,Strategy&BSC,的連結,建構平衡計分卡與績效管理制度,KPIs,資料收集,與衡量,績效管理,BSC,管理系統,KPI,策略,目標設定,企業規劃流程,計分卡擁有者,計分卡擁有者之支援幕僚,其他人員,績效管理,教育訓練,與獎酬結合,文化改變與結果溝通,目標值,BSC,預算規劃與模擬預測,定期討論與回饋,好的,KPI,衡量基礎,S,S,imple,簡單、不複雜、有意義,M,M,easurable,可以被量化、資料是可提供的,A,A,chievable,可達成的,R,R,ealistic,可實現、,合理的,T,T,imely,有時效性的,、如每月或每季,執行的障礙與困難點,有效執行策略的四項障礙,The Vision Barrier,Only 5%of the work,force understands,the strategy,The People,Barrier,Only 25%of managers,have incentives linked,to strategy,The Management,Barrier,85%,of executive,teams spend less than,one hour per month,discussing strategy,The Resource,Barrier,60%,of organizations,Dont link budgets,to strategy,9 of 10 companies,fail to execute strategy,Source:Fortune,成功關鍵因素,企業領導者的帶動,動員企業作改變,-Mobilization-Strategic Management,擬定策略是,持續性的過程,-Learning organization-Analytics and IS-Link budgets&strategy,擬定策略成為,每個人的職責,-Strategic awareness-Personal scorecard&compensation,將企業組織與策略,緊密聯繫,-Corporate role-Business unit synergies-Support unit synergies,將策略轉換成,作業條例,-Strategy maps-Balanced Scorecard-Integrate operational tools,BSC,自動化方法,專屬性商業智慧,BI,產品,ERP-Centric,應用程式,BSC-Specific,應用程式,B,SC,架構所應須具備的條件,提供發展,BSC,的指導原則,&strategy-focused metrics,彈性的展現方式,(,策略與矩陣管理,),多樣化的資料存取方式,(Multiple,Data Source),整合分析的能力,例如,OLAP Reports,可執行與可運作的工