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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,BringingtheBalanced Scorecardto Life,微軟技術,顧,顧問服務,部,部,Laura Huang,黃淑翠,微軟平衡,計,計分卡架,構,構,Agenda,平衡計分,卡,卡,BalancedScorecard(BSC),建構績效,管,管理制度,與,與平衡計,分,分卡,執行的障,礙,礙與困難,點,點,微軟平衡,計,計分卡架,構,構,Demo-Microsoft BSC Toolkit,CaseStudy,Q&A,“,If you cantmeasureit,you cantmanage it.”,若您無法,衡,衡量企業,經,經營績效,您便無法,有,有效管理,企,企業,Robert Kaplan and DavidNorton,Authors of“The BalancedScorecard”,平衡計分卡的,背,背景與發展歷,程,程,第一代績效衡,量,量,:,僅聚焦於財務,面,面,第二代績效衡,量,量,:,加入無形資產的衡量,如,產,產品研發設計,客戶關係,員工教育,訓,訓練,行銷,資,資訊,企業,知,知識管理等,1998,年 超過,75%,的,S&P 500,市場價值是來,自,自無形資產,發展史,1990年研究計劃,未,未來組織績,效,效衡量方法,12,家企業共同參,與,與,由哈佛教授,RobertKaplan,與,NolanNortonInstitute,執行長,DavidNorton,所共同研究發,展,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,系的應用,2000,年,:,發表,企業,的策略性的應,用,用,平衡計分卡的,發,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,分卡,BSC?,發展,BSC,是一連串由,企,企業願景,(Vision),展開至四個,構,構面之主要,績,績效衡量指,標,標之過程,四個構面,(,Perspectives),財務,、,顧客、內部,流,流程、學習,成,成長,策略主題(,StrategicTheme)：,長期,而言，應完,成,成的事項，,貫穿四個構,面,面,策略目標(,StrategicObjectives)：,為達成組織,之,之策略主題,所,所定的,短期目標,關鍵流程(,Critical Process)：,支持達成策,略,略目標的的,作,作業活動,主要績效指,標,標(,Key PerformanceIndicator,KPI)：,策略目標進,程,程或關鍵流,程,程的衡量基,礎,礎，且必須,是,是可數量化,的,的,BSC,的四個構面,Vision and,Strategy,Objectives,Measures,Targets,Initiatives,財務,“To succeed financially,how shouldwe appearto our share-holders?”,Objectives,Measures,Targets,Initiatives,學習與成長,“To achieve ourvision,how will wesustain our abilityto changeandimprove?”,Objectives,Measures,Targets,Initiatives,顧,客,“To achieve ourvision,how shouldwe appearto our customers?”,Objectives,Measures,Targets,Initiatives,內,部,部,流,流,程,程,“Tosatisfyourshareholdersandcustomers,whatbusinessprocessesmustweexcelat?,”,”,Source:TheBalancedScorecardCollaborative,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,略,地,地,圖,圖,&,因,果,果,關,關,係,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,SBUScorecards,GroupBalancedScorecard,Metrics,Warehouse,各,事,事,業,業,體,體,Strategy&BSC,的,連,連,結,結,SBU2,SBU3,SBU1,CompetitiveData,PersonnelRecords,Survey&Other,Ad Hoc Data,CustomerServiceReports,Intranet Links,Sales Data,MarketData,推行平衡計分卡,所,所帶來之效益,有效將策略聚焦,釐清達成經營目,標,標之方法,經由上而下之溝,通,通，將策略轉化,為,為行動,釐清執行策略所,需,需之關鍵資訊,釐清部門間定位,、,、工作職掌及連,結,結關係,將策略轉化成各,部,部門之工作語言,建立公司策略管,理,理制度,BSC ManagementProcess,建構績效管理制,度,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,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,標,學習構面策略目,標,標,指定資料提供者,現有系統支援程,度,度,資料更新時間,規劃系統運作功,能,能,發展平衡計分卡,之,之步驟,KPI,清單,開發系統運作環,境,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,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,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,溝通,目標值,BSC,預算規劃與模擬,預,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,有意義,M,M,easurable,可以被量化、資,料,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,效性,的,的,、如,每,每月,或,或每,季,季,執行,的,的障,礙,礙與,困,困難,點,點,有效,執,執行,策,策略,的,的四,項,項障,礙,礙,TheVisionBarrier,Only5%ofthework,forceunderstands,thestrategy,ThePeople,Barrier,Only25%ofmanagers,haveincentiveslinked,tostrategy,TheManagement,Barrier,85%,ofexecutive,teamsspendlessthan,onehourpermonth,discussingstrategy,TheResource,Barrier,60%,oforganizations,Dontlinkbudgets,tostrategy,9of10companies,failtoexecutestrategy,Source:Fortune,成功,關,關鍵,因,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-Integ
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