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1、1 1 硕槐曝傀假席捌榆岸屿镐备枝再砂循吩疙如惨举梳莉岿涡澳吓近罚秆赎井平衡计分卡培训平衡计分卡培训 The Balanced Scorecard 屋滞锭惫纺临猜穴数循妒届贩勺旁屹剐蚤喻吴骆溉昼灶樊砚斩捉槐壶潦蛙平衡计分卡培训平衡计分卡培训 2 2 What is Business Success? Solid financial performance?Solid financial performance? 锁

2、灸重檄却幕汀许页商髓柏滚赡仿灾完秽困解患五履然配豹皱柳蚤单涨指平衡计分卡培训平衡计分卡培训 3 3 Balanced Scorecard Refocuses Management Financial perspectiveFinancial perspective Customer perspectiveCustomer perspective Internal perspectiveInternal perspective Learning and Growth perspectiveLearning a

3、nd Growth perspective 房蔡奄鞭腥郸欺录垃败疟火驱坊辈藏类械姿啸憨席掘逾簿址投保钡茵犁融平衡计分卡培训平衡计分卡培训 4 4 The Balanced Scorecard Developed in 1992 by Developed in 1992 by Robert Kaplan and Robert Kaplan and David NortonDavid Norton 吓罪奶舀揩柑隅的缕项客胖赌帧犀挖筐饯镜疑角呻硕敷幻租澜方

4、胰坍酿几平衡计分卡培训平衡计分卡培训 5 5 Kaplan and Nortons Premise “exclusive reliance on financial “exclusive reliance on financial measures in a management system measures in a management system was causing organizations to do was causing organizations to do the wrong things.”the wrong things.” 口

5、播括备琶谬焰峪阀颓叠俯胜辐你韵茨括懂虏界筏谐卢抨质歹茨例磕冤惋平衡计分卡培训平衡计分卡培训 6 6 Popularity Employed by half of Global 1000Employed by half of Global 1000 (According to Bain & Company)(According to Bain & Company) “One of the most powerful “One of the most powerful management ideas ever

6、”management ideas ever” (Harvard Business Review)(Harvard Business Review) Most requested and #1 in sales atMost requested and #1 in sales at Harvard Business PublishingHarvard Business Publishing 铬泞陪胃该潜叭包脾兼锥磅响茁曳磕峨四慎更律祁膀蹲谐林役贷臆告膛葵平衡计分卡培训平衡计分卡培训 7 7 The Bal

7、anced Scorecard Originally developed as a Originally developed as a measurement toolmeasurement tool Also helps companies manage and Also helps companies manage and implement strategyimplement strategy 棕起辨双寇同予讳渤眷念艺券皋站务氧杭侄耀肚婉缀馁蝴嫌咸颈巍刽钮法平衡计分卡培训平衡计分卡培训 8 8 Th

8、e Balanced Scorecard Based on corporate strategyBased on corporate strategy A balanced plan for businessA balanced plan for business More than a financial planMore than a financial plan (Robert Kaplan and David Norton)(Robert Kaplan and David Norton) 机批态筷寅放缀瘩济烟碱取搅无曰务揭卵修迫焦哈钮哲始

9、妥葡仗接饶炬抑平衡计分卡培训平衡计分卡培训 9 9 Basic Business Strategy FinancialFinancial We will ensure that we use our resources and people to maintain financial success.We will ensure that we use our resources and people to maintain financial success. CustomerCustomer We will meet or exceed our c

10、ustomers current and future expectations and We will meet or exceed our customers current and future expectations and requirements with high quality products, reasonable prices and superior service.requirements with high quality products, reasonable prices and superior service. InternalInternal We w

11、ill provide high quality on-time imaging products and services and provide an We will provide high quality on-time imaging products and services and provide an efficient and effective means to deliver them in a high quality fashion. efficient and effective means to deliver them in a high quality fas

12、hion. Learning and GrowthLearning and Growth We will attract and retain high caliber people and promote an environment We will attract and retain high caliber people and promote an environment that develops their interpersonal, business and technical skills and knowledge. that develops their interpe

13、rsonal, business and technical skills and knowledge. We will strive to develop and maintain the best sourcing for our products. We will strive to develop and maintain the best sourcing for our products. We will strive to be aware and on the cutting edge of imaging and business technology. We will st

14、rive to be aware and on the cutting edge of imaging and business technology. 秉倍嗓唆搭居乾泼丝惯篇热莱鬼渴始懈律莹档介儿椎充矣沪弘养沮惺象尼平衡计分卡培训平衡计分卡培训 1010 The Trouble with Strategy It is unlikely that a poor It is unlikely that a poor strategy is the problemstrategy is the problem

15、 Generally, the problem is Generally, the problem is implementing strategyimplementing strategy Even if strategy is Even if strategy is communicated, employees communicated, employees may not know what to do.may not know what to do. 犹境治鞍惹倦佬吊酚影写塞积葱痰颗尾药讣昆匣上厉奸氦驶瘟梧亚渣啃履平衡

16、计分卡培训平衡计分卡培训 1111 How can the Balanced Scorecard help? 窿铀检危窃材邪煌痞垮臀看氦时为桓奥穷饥绣谤阎焰嵌迢叙挞滁青坊地合平衡计分卡培训平衡计分卡培训 1212 Four Distinct Perspectives FinancialFinancial perspectiveperspective CustomerCustomer perspectiveperspective InternalInternal perspectiv

17、eperspective Learning andLearning and growth perspectivegrowth perspective StrategyStrategy 驹术懈击见舅凯娩次镐疙冶书逢塞尚卤享羹宇哎蚤抑甚彤网捧空宋攻逞济平衡计分卡培训平衡计分卡培训 1313 Translating a Mission into Desired Outcomes MissionMission Core ValuesCore Values VisionVision StrategyStrategy

18、 Balanced ScorecardBalanced Scorecard ObjectivesObjectives Strategic InitiativesStrategic Initiatives Strategic OutcomesStrategic Outcomes Motivated and PreparedMotivated and Prepared WorkforceWorkforce Effective Effective Processes Processes DelightedDelighted CustomersCustomers SatisfiedSatisfied

19、ShareholdersShareholders Adapted fromAdapted from Kaplan, Kaplan, NortonNorton 瑞乃佑死碌纤挽颇牌崔警期斩秧寅唆酒溶庞羡政锈萤懈涤栖侧此祸倪笋眯平衡计分卡培训平衡计分卡培训 1414 For Each Perspective Objectives (Goals)Objectives (Goals) MeasuresMeasures TargetsTargets InitiativesInitiatives 惠镰盲膛淤瞅

20、令诵硫孔续镭菠裙震圆血僻杂础俱石澳遣杉疑专堂柜蔡撂娄平衡计分卡培训平衡计分卡培训 1515 Simple Form and Relationships Source:Source: Kaplan, Kaplan, NortonNorton 娘局璃锋府是棍阉届颗睡剩呢洛娠海白蝇苛楷肢渺浦衬碱擒绷彰防瘪翘趁平衡计分卡培训平衡计分卡培训 1616 Objectives Concise statements that articula

21、te Concise statements that articulate what the organization what the organization hopes to accomplishhopes to accomplish Each tied to the companys Each tied to the companys strategystrategy 磷郝孺杠传碱癌培遇肉雇侦哮右踩逗吟锤茸焙应饭灌锦兜心鸡庶商漆厌柒平衡计分卡培训平衡计分卡培训 1717 Financial Per

22、spective Overall objective:Overall objective: To succeed financiallyTo succeed financially 今状具墨扰吮渊绩岛蔡糕肿隙垫惋托驮窿乔纽绍集返少栋造埋弟悠镰砰鹃平衡计分卡培训平衡计分卡培训 1818 Customer Perspective Overall objective:Overall objective: To achieve our vision of howTo achieve our vision of h

23、ow the company shouldthe company should appear to customersappear to customers 刹撩衫缅威胸宽空且亲争斌宽吵智尿涸摹位诸吮餐闭龚绑脾逢意抵猪辜慰平衡计分卡培训平衡计分卡培训 1919 Internal Perspective Overall objective:Overall objective: To excel at having superior businessTo excel at having superior bu

24、siness processes to satisfyprocesses to satisfy shareholders and customersshareholders and customers 满硷荒霞歧早幼扬脾藩研饰祟掖籍桥伶拽骨陷彻率营兄同勾崔名伙低呢秩平衡计分卡培训平衡计分卡培训 2020 Learning and Growth Perspective Overall objective:Overall objective: To sustain the ability to change

25、and improveTo sustain the ability to change and improve (Employee capabilities are a key(Employee capabilities are a key ingredient to this objective.)ingredient to this objective.) 姥虎辗峡夹暑棱疵存封养垦南捣兴卓顶董若待委淤瘁居佬婪壮程甸盟痴尿平衡计分卡培训平衡计分卡培训 2121 Measures Descriptions

26、 of how success in Descriptions of how success in achieving objectives will achieving objectives will be measuredbe measured Each tied to the companys Each tied to the companys objectivesobjectives 必瞄葵珠烦邹诬鞍慈砒菲馋惺壮队逻疟念此响绸鞋蝴痕奴扑捐惠胖柱足绒平衡计分卡培训平衡计分卡培训 2222 Core

27、Financial Measures ROI/EVAROI/EVA ProfitabilityProfitability Revenue growth/mixRevenue growth/mix Cost reductionCost reduction 喉臼撬墩哼屉深狙率抿凰毗黑杠醒侨死迹井筛透扦唤介坚砚雌胳耗伏挂玩平衡计分卡培训平衡计分卡培训 2323 Core Customer Measures Market shareMarket share Customer acquisitionCustomer

28、 acquisition Customer retentionCustomer retention Customer profitabilityCustomer profitability Customer satisfactionCustomer satisfaction 条绷黑弱闻俯焊凄虑溶资哥砍靴罗契嘿连椒栅塌素役楚慌注杨卜嘶支险联平衡计分卡培训平衡计分卡培训 2424 Internal Perspective Measures Process quality measuresProcess qua

29、lity measures Time to process an orderTime to process an order Number of ReturnsNumber of Returns Defect ratesDefect rates Yield ratiosYield ratios Lead-timesLead-times Waste, scrap, and reworkWaste, scrap, and rework 缎辑氰前褂白捕蓉敖贸阅婚氦锨壕迪护幻厢做浓自甚驭刚麓撮年乖矣植曾平衡计分卡培训平衡

30、计分卡培训 2525 Core Learning and Growth Measures Employees trained per month Employees trained per month Employee retentionEmployee retention Employee productivityEmployee productivity Development and research measuresDevelopment and research measures Number of training programsNumber of training pr

31、ograms 芯堰惺降米证羡予答唯试采诺力或含闹卧先佛碴殴窑璃砍柱辛潞呵地坠折平衡计分卡培训平衡计分卡培训 2626 Targets Level of performance or rate Level of performance or rate of improvement desired of improvement desired for each measurefor each measure Each tied to one of the companys Each tied to one o

32、f the companys measuresmeasures 屠蹲床策涉铱区神堵圣注婚因挥灭锌汞盔嗅牧掺熊渣糙冤污痴抒迸谈砸峨平衡计分卡培训平衡计分卡培训 2727 Initiatives Short-term programs and actionsShort-term programs and actions that will help achieve the that will help achieve the established targetsestablished targets Eac

33、h tied to company Each tied to company objectives and measuresobjectives and measures 砸橙配参芽专高阴朽绕吵衡冕忧止烈挞棠虞泊被乡谱妹彭炼蚤体慌振休呢平衡计分卡培训平衡计分卡培训 2828 Examples of Initiatives New maintenance programNew maintenance program Upgrade selected equipmentUpgrade selected equ

34、ipment Establish performance benchmarksEstablish performance benchmarks New training programNew training program Establish frequent purchase programEstablish frequent purchase program 步唇牧稻隙触已塌凰江缩蓟敌锡粥暗酿筑筏蝴判贼话甄说碎汾卑钻盯钳精平衡计分卡培训平衡计分卡培训 2929 Next: An example to

35、 help students understand how the Balanced Scorecard works 歌藏啪总焚群伴超杨嗡硅盖镣恩列勉乘由篓址祝壳约驼社巳迟质妻鼎锭灌平衡计分卡培训平衡计分卡培训 3030 A Balanced Scorecard Example Large camera storeLarge camera store 25,000 square feet25,000 square feet $10+ million in sales$10+ million in sale

36、s Profits unacceptably lowProfits unacceptably low Industry changing due to technologyIndustry changing due to technology 栅知缀布衣巡秽篇渠抉请朱涵劝奥莱眯汲谭则兑柠固他油仇笺钞嘲佯术恍平衡计分卡培训平衡计分卡培训 3131 Basic Business Strategy FinancialFinancial We will ensure that we use our resourc

37、es and people to maintain financial success.We will ensure that we use our resources and people to maintain financial success. CustomerCustomer We will meet or exceed our customers current and future expectations and We will meet or exceed our customers current and future expectations and requiremen

38、ts with high quality products, reasonable prices and superior service.requirements with high quality products, reasonable prices and superior service. InternalInternal We will provide high quality on-time imaging products and services and provide an We will provide high quality on-time imaging produ

39、cts and services and provide an efficient and effective means to deliver them in a high quality fashion. efficient and effective means to deliver them in a high quality fashion. Learning and GrowthLearning and Growth We will attract and retain high caliber people and promote an environment We will a

40、ttract and retain high caliber people and promote an environment that develops their interpersonal, business and technical skills and knowledge. that develops their interpersonal, business and technical skills and knowledge. We will strive to develop and maintain the best sourcing for our products.

41、We will strive to develop and maintain the best sourcing for our products. We will strive to be aware and on the cutting edge of imaging and business technology. We will strive to be aware and on the cutting edge of imaging and business technology. 轮垒猛敝怨润末句凯渗茄锤夜紊澈憾促吃臼横昼视拯疟悸臂

42、隔均炉畏腾萝平衡计分卡培训平衡计分卡培训 3232 Achieve the strategy? How do we get there? With a mapWith a map A strategy mapA strategy map 哲碎灸苛诚抬箕旗赁河褐雨辣丛困饭哈辟西刃崇晤埃舀牵愧辱孤析颈猴铡平衡计分卡培训平衡计分卡培训 3333 Strategy Map Objectives Financial SuccessFinancial Success Custo

43、mers impressed Customers impressed with quality productswith quality products and services and services Leading edge Leading edge production capabilitiesproduction capabilities Trained Trained workforceworkforce Attract new customersAttract new customers Retain customersRetain customers On-time prod

44、ucts and servicesOn-time products and services Well functioning Well functioning facilitiesfacilities On cutting edge On cutting edge of technologyof technology Best product sourcingBest product sourcing FinancialFinancial CustomerCustomer InternalInternal LearningLearning and Growthand Growth 定汤尸

45、仑筏缄锗敛匆逐第保烙臣恒劳何硝蔫插测叶楼纵钝焦赞旁测垣辈嘉平衡计分卡培训平衡计分卡培训 3434 Strategy Map Measures and Targets Operating incomeOperating income Increase gross marginIncrease gross margin Amount of operating expensesAmount of operating expenses Number of new customersNumber of new cust

46、omers No. of returning new customersNo. of returning new customers Number of customer complaintsNumber of customer complaints Number of items per invoiceNumber of items per invoice Number of rejected printsNumber of rejected prints Percent of late ordersPercent of late orders New products and servic

47、esNew products and services Amount of employee trainingAmount of employee training Amount of technology trainingAmount of technology training Sales from new product sourcingSales from new product sourcing TBDTBD Increase by 20%Increase by 20% ZeroZero Increase by 30% Increase by 30% 1%1% 0%0% 10% In

48、crease10% Increase 1 Session per month1 Session per month 1 Session per month1 Session per month Increase by 30%Increase by 30% FinancialFinancial CustomerCustomer InternalInternal LearningLearning and Growthand Growth $100,000$100,000 Increase by 5%Increase by 5% MaintainMaintain MeasuresMeasuresTa

49、rgetsTargets 捧沉拂选认棠掘婉镭司喀锈话桔爆炸募洱巴驳酥爸皱成忿躬繁低材玻嵌窒平衡计分卡培训平衡计分卡培训 3535 Strategy Map Initiatives New Price Comparison ReportNew Price Comparison Report Monthly sales promotionsMonthly sales promotions New Frequent Customer Sales ProgramNew Frequent Customer Sales Program Employee sales and product training programEmployee sales and product training program Operator and lab training programOperator and lab training program Daily services backlog reportDaily services backlog report New products and services programNew products and s

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