微软平衡计分卡架构介绍

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,MeasuringSuccess,BringingtheBalancedScorecardtoLife,微,軟,軟,技,技,術,術,顧,顧,問,問,服,服,務,務,部,部,LauraHuang,黃,黃淑翠,微軟平,衡,衡計分,卡,卡架構,Agenda,平衡計,分,分卡BalancedScorecard(BSC),建構績,效,效管理,制,制度與,平,平衡計,分,分卡,執行的,障,障礙與,困,困難點,微軟平,衡,衡計分,卡,卡架構,Demo-MicrosoftBSCToolkit,Case Study,Q&A,“Ifyou cant measureit,youcantmanage it.”,若您無,法,法衡量,企,企業經,營,營績效,您便無,法,法有效,管,管理企,業,業,RobertKaplan andDavidNorton,Authors of“TheBalancedScorecard”,平衡計,分,分卡的,背,背景與,發,發展歷,程,程,第一代,績,績效衡,量,量:,僅,僅聚焦,於,於財務,面,面,第二代,績,績效衡,量,量:,加,加入無,形,形資產,的,的衡量,如,產,產品研,發,發設計,客,戶,戶關係,員,工,工教育,訓,訓練,行,行銷,資,資訊,企,企業,知,知識管,理,理等,1998 年,超,超過75%的S&P500 市,場,場價值,是,是來自,無,無形資,產,產,發展史,1990年研,究,究計劃,未,未來組,織,織績效,衡,衡量方,法,法,12家企,業,業共同,參,參與,由哈佛,教,教授RobertKaplan與Nolan NortonInstitute,執,執行長DavidNorton,所,所共同,研,研究發,展,展,1992年:,發,發表BSC,1993年:,發,發表BSC,的,的實踐,1996年:,發,發表BSC,在,在策略,管,管理體,系,系的應,用,用,2000年:,發,發表,企,企業的,策,策略性,的,的應用,平衡計,分,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,平衡計,分,分卡BSC?,發展BSC是一連,串,串由企業,願,願景(Vision)展開,至,至四個構,面,面之主要,績,績效衡量,指,指標之過,程,程,四個構面(Perspectives),財務、顧,客,客、內部,流,流程、學,習,習成長,策略主題(Strategic Theme)：長期,而,而言，應,完,完成的事,項,項，貫穿,四,四個構面,策略目標(Strategic Objectives)：為,達,達成組織,之,之策略主,題,題所定的,短,短期目標,關鍵流程(Critical Process)：支,持,持達成策,略,略目標的,的,的作業活,動,動,主要績效,指,指標(Key Performance Indicator,KPI)：策,略,略目標進,程,程或關鍵,流,流程的衡,量,量基礎，,且,且必須是,可,可數量化,的,的,BSC,的,的四個構,面,面,Vision and,Strategy,Objectives,Measures,Targets,Initiatives,財務,“Tosucceedfinancially,howshouldwe appear toourshare-holders?”,Objectives,Measures,Targets,Initiatives,學習與成,長,長,“Toachieveourvision,howwillwesustainourabilityto change and improve?”,Objectives,Measures,Targets,Initiatives,顧客,“Toachieveourvision,howshould we appeartoourcustomers?”,Objectives,Measures,Targets,Initiatives,內部流程,“To satisfy ourshareholders and customers,what business processes must weexcel at?,”,”,Source:The BalancedScorecardCollaborative,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,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,連結,SBU2,SBU3,SBU1,CompetitiveData,Personnel Records,Survey&Other,Ad Hoc Data,CustomerServiceReports,IntranetLinks,Sales Data,Market Data,推行平衡,計,計分卡所,帶,帶來之效,益,益,有效將策,略,略聚焦,釐清達成,經,經營目標,之,之方法,經由上而,下,下之溝通,，,，將策略,轉,轉化為行,動,動,釐清執行,策,策略所需,之,之關鍵資,訊,訊,釐清部門,間,間定位、,工,工作職掌,及,及連結關,係,係,將策略轉,化,化成各部,門,門之工作,語,語言,建立公司,策,策略管理,制,制度,BSCManagement Process建,構,構績效管,理,理制度與,平,平衡計分,卡,卡,規劃並建,構,構,系統環境,經營環境,設計平衡,計,計分卡,釐清策略,願景與使,命,命,營運方針,目,目標,業務策略,經營模式,財務構面,策,策略目標,各構面KPI,KPI所,需,需資料來,源,源,策略地圖&因,果,果關係圖,客戶構面,策,策略目標,流程構面,策,策略目標,學習構面,策,策略目標,指定資料,提,提供者,現有系統,支,支援程度,資料更新,時,時間,規劃系統,運,運作功能,發展平衡,計,計分卡之,步,步驟,KPI,清,清單,開發系統,運,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,結,建構平衡,計,計分卡與,績,績效管理,制,制度,KPIs,資,資料收,集,集,與衡量,績效管理,BSC管,理,理系統,KPI,策,策略,目,目標設,定,定,企業規劃,流,流程,計分卡擁,有,有者,計分卡擁,有,有者之支,援,援幕僚,其他人員,績效管理,教育訓練,與獎酬結,合,合,文化改變,與,與結果溝,通,通,目標值,BSC,預算規劃,與,與模擬預,測,測,定期討論,與,與回饋,好的 KPI 衡,量,量基礎,S Simple,簡,簡單、不,複,複雜、有,意,意義,M Measurable,可,可以被量,化,化、資料,是,是可提供,的,的,A Achievable 可,達,達成的,R Realistic 可,實,實現、合,理,理的,T Timely,有,有時效性,的,的、如每,月,月或每季,執行的障,礙,礙與困難,點,點,有效執行,策,策略的四,項,項障礙,TheVisionBarrier,Only5%of the work,force understands,thestrategy,ThePeople,Barrier,Only25%ofmanagers,haveincentiveslinked,to strategy,TheManagement,Barrier,85%of executive,teams spendlessthan,onehourpermonth,discussing strategy,TheResource,Barrier,60%of organizations,Dont link budgets,to strategy,9 of10companies,failtoexecutestrategy,Source:Fortune,成功關鍵,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 bud