微软平衡计分卡架构研讨

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,黃淑翠,微軟平衡,計,計分卡架,構,構,Agenda,平衡計分,卡,卡 Balanced Scorecard(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,“Ifyoucant measure it,you cantmanageit.”,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,Authorsof“TheBalancedScorecard”,平衡計分,卡,卡的背景,與,與發展歷,程,程,第一代績,效,效衡量:,僅,僅聚焦,於,於財務面,第二代績,效,效衡量:,加,加入無,形,形資產的,衡,衡量,如,如產品研,發,發設計,客,客戶關,係,係,員,工,工教育訓,練,練,行,銷,銷資訊,企,企業知,識,識管理等,1998,年,年 超,過,過 75%的S&P 500 市,場,場價值是,來,來自無形,資,資產,發展史,1990,年,年研究計,劃,劃,未,未來組織,績,績效衡量,方,方法,12家企業,共,共同參與,由哈佛教,授,授 RobertKaplan與Nolan NortonInstitute執行,長,長David Norton所共同,研,研究發展,1992,年,年:發表BSC,1993,年,年:發表BSC,的,的實踐,1996,年,年:發表BSC,在,在策略管,理,理體系的,應,應用,2000,年,年:發表,企,企業的,策,策略性的,應,應用,平衡計分,卡,卡的發展,史,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,計分卡BSC?,發展BSC,是,是一連串由,企,企業願景(Vision)展開至,四,四個構面之,主,主要績效衡,量,量指標之過,程,程,四個構面(Perspectives),財務、顧客,、,、內部流程,、,、學習成長,策略主題(StrategicTheme)：長期而,言,言，應完成,的,的事項，貫,穿,穿四個構面,策略目標(StrategicObjectives)：為達成,組,組織之策略,主,主題所定的,短,短期目標,關鍵流程(Critical Process)：支持,達,達成策略目,標,標的的作業,活,活動,主要績效指,標,標(KeyPerformance Indicator,KPI)：策,略,略目標進程,或,或關鍵流程,的,的衡量基礎,，,，且必須是,可,可數量化的,BSC 的,四,四個構面,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,與成,長,長,“Toachieveourvision,howwillwesustainourabilitytochangeandimprove?,”,”,Objectives,Measures,Targets,Initiatives,顧客,“Toachieveourvision,howshouldweappeartoourcustomers?,”,”,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,策略地,圖,圖&,因,因果,關,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,SBUScorecards,GroupBalancedScorecard,Metrics,Warehouse,各事業,體,體 Strategy&BSC的連,結,結,SBU2,SBU3,SBU1,CompetitiveData,PersonnelRecords,Survey&Other,Ad Hoc Data,CustomerService Reports,IntranetLinks,SalesData,MarketData,推行平,有效將,策,策略聚,焦,焦,釐清達,成,成經營,目,目標之,方,方法,經由上,而,而下之,溝,溝通，,將,將策略,轉,轉化為,行,行動,釐清執,行,行策略,所,所需之,關,關鍵資,訊,訊,釐清部,門,門間定,位,位、工,作,作職掌,及,及連結,關,關係,將策略,轉,轉化成,各,各部門,之,之工作,語,語言,建立公,司,司策略,管,管理制,度,度,BSCManagementProcess建,構,構績效,管,管理制,度,度與平,衡,衡計分,卡,卡,規劃並,建,建構,系統環,境,境,經營環,境,境,設計平,衡,衡計分,卡,卡,釐清策,略,略,願景與,使,使命,營運方,針,針目標,業務策,略,略,經營模,式,式,財務構,面,面策略,目,目標,各構面KPI,KPI,所,所需資,料,料來源,策略地,圖,圖&,因,因果,關,關係圖,客戶構,面,面策略,目,目標,流程構,面,面策略,目,目標,學習構,面,面策略,目,目標,指定資,料,料提供,者,者,現有系,統,統支援,程,程度,資料更,新,新時間,規劃系統運,作,作功能,發展平衡計,分,分卡之步驟,KPI 清,單,單,開發系統運,作,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,分,分卡與績效,管,管理制度,KPIs,資,資料收集,與衡量,績效管理,BSC管理,系,系統,KPI,策,策略,目,標,標設定,企業規劃流,程,程,計分卡擁有,者,者,計分卡擁有,者,者之支援幕,僚,僚,其他人員,績效管理,教育訓練,與獎酬結合,文化改變與,結,結果溝通,目標值,BSC,預算規劃與,模,模擬預測,定期討論與,回,回饋,好的 KPI 衡量基,礎,礎,S Simple,簡,簡單、,不,不複雜、有,意,意義,M Measurable,可,可以被量,化,化、資料是,可,可提供的,A Achievable,可,可達成的,R Realistic,可,可實現、合,理,理的,T Timely,有,有時效,性,性的、如每,月,月或每季,執行的障礙,與,與困難點,有效執行策,略,略的四項障,礙,礙,The VisionBarrier,Only5%ofthework,forceunderstands,the strategy,The People,Barrier,Only25%of managers,haveincentiveslinked,to strategy,The Management,Barrier,85%of executive,teamsspend less than,one hour per month,discussingstrategy,The Resource,Barrier,60%of organizations,Dontlinkbudgets,to strategy,9 of10 companies,failto executestrategy,Source:Fortune,成功關鍵因,素,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,-Strat