平衡記分卡：業(yè)績評估,戰(zhàn)略管理和企業(yè)風(fēng)險管理-成ppt課件

1、The Balanced Scorecard: Performance Evaluation, Strategic Management and Enterprise Risk Management 平衡記分卡：業(yè)績評價, 戰(zhàn)略管理和企業(yè)風(fēng)險管理Presented by:Bernard Wong-On-Wing, Ph.D., CPAWashington State UniversitySouthwest University of Finance & Economics.Agenda 議程Traditional Performance Measurement Systems (PMS) 傳統(tǒng)

2、的業(yè)績評價體系Balanced Scorecard (BSC) 平衡記分卡Basic Characteristics of BSC 平衡記分卡的根本特性A BSC Example 案例Break 休憩Exercise 練習(xí) Break 休憩BSC and Strategic Management 平衡記分卡和戰(zhàn)略管理BSC and Enterprise Risk Management 平衡記分卡和企業(yè)風(fēng)險管理Some Challenges in Implementing the BSC 實施平衡記分卡所面臨的一些挑戰(zhàn).Traditional Performance Measurement Sy

3、stems (PMS) 傳統(tǒng)的業(yè)績評價體系Emphasize Financial Measures (e.g., sales, profits, Return on Investment (ROI) 強調(diào)財務(wù)目的 比如銷售，利潤，投資報答等目的Measures Tend to Be: 這些目的通常是：Objective 客觀的Short-term oriented 短期導(dǎo)向的Outcome related 結(jié)果導(dǎo)向的.Balanced Scorecard (BSC) 平衡記分卡BSC aims to address the limitations of traditional PMS 平衡記分

4、卡旨在抑制傳統(tǒng)業(yè)績評價體系的局限性;BSC was elected by Harvard Business School as one of the ten most influencing management philosophies in the past 80 years 平衡計分卡被哈佛商學(xué)院評為過去80年里最具影響力的十大管理思想之一;By year 2004, almost 60% of global companies adopted or were considering adopting the BSC 截至2004年，接近60%的跨國公司運用了或正思索運用平衡記分卡;.B

5、alanced Scorecard (BSC) (Cont.)平衡記分卡續(xù)BSC translates strategy into linked multiple objectives and measures 平衡記分卡將戰(zhàn)略轉(zhuǎn)化成因果相連的多個目的和目的The Strategy Map (see handout) 戰(zhàn)略圖 見講義Objectives and Measures 目的和目的.Four Perspectives of BSC平衡記分卡的四個維度BSC is typically organized into four perspectives 平衡記分卡通常由四個維度組成：1. F

6、inancial Perspective 財務(wù)維度2. Customer Perspective 客戶維度3. Internal Business Process Perspective 內(nèi)部流程維度4. Learning and Growth Perspective 學(xué)習(xí)和生長維度.Four Perspectives of BSC 平衡記分卡的四個維度 1. Financial Perspective 財務(wù)維度Retains the traditional financial measures 保管傳統(tǒng)的財務(wù)目的 e.g., operating income, ROI, sales grow

7、th rate 比如主營業(yè)務(wù)利潤，投資報答率， 銷售增長率.Four Perspectives of BSC 平衡記分卡的四個維度 2. Customer Perspective 客戶維度Products / services attributes (e.g., quality and price) 產(chǎn)品/效力的屬性比如產(chǎn)質(zhì)量量和價錢Customer relationship (e.g., loyalty) 客戶關(guān)系比如客戶忠實度Image and reputation (e.g., reputation for quality and price) 籠統(tǒng)和聲譽比如在產(chǎn)質(zhì)量量和價錢方面的聲譽.

8、Four Perspectives of BSC 平衡記分卡的四個維度 3. Internal Business Process Perspective 內(nèi)部流程維度Innovation (e.g., research and development expenditures) 創(chuàng)新比如研發(fā)開支Operations (e.g., effectiveness and efficiency) 運營比如運營的效果和效率.Four Perspectives of BSC 平衡記分卡的四個維度 4. Learning and Growth Perspective 學(xué)習(xí)和生長維度People (e.g.,

9、 employee training) 人比如員工培訓(xùn)Systems (e.g., computerization) 系統(tǒng)比如計算機化程度Organizational procedures (e.g., hiring practices) 組織程序比如聘用政策.Basic Characteristics of BSC平衡記分卡的根本特性BSC enables BALANCE between: 平衡記分卡使得以下的平衡得以實現(xiàn)：Objective and Subjective measures 客觀目的和客觀目的Short-term and Long-term measures 短期目的和長期目

10、的Strategic outcome and Driver of those outcomes 戰(zhàn)略結(jié)果和戰(zhàn)略“驅(qū)動要素BSC emphasizes cause and effect links among measures 平衡記分卡強調(diào)各目的間的因果鏈條.A BSC Example 案例See Handout 見講義.Exercise 練習(xí)See Handout 見講義.BSC and Strategic Management平衡記分卡和戰(zhàn)略管理The BSC Can Be Used To 平衡記分卡可用于:Translate vision and strategy into approp

11、riate actions to provide guidance at the operational level 將“戰(zhàn)略愿景vision) 轉(zhuǎn)化成詳細(xì)的行為，以便在運營層面為員工提供指南；Communicate the strategy to employees at all levels, and linking it to departmental objectives to ensure alignment 將戰(zhàn)略傳到達(dá)公司各層, 并將各部門的目的與公司戰(zhàn)略相聯(lián)絡(luò)，以確保各部門的行為與公司戰(zhàn)略協(xié)調(diào)一致；.BSC and Strategic Management (Cont.)平衡記

12、分卡和戰(zhàn)略管理 續(xù)The BSC Can Be Used To平衡記分卡可用于:Align financial plans (e.g., budgets) with strategic plans 整合財務(wù)方案(比如預(yù)算),使之與公司戰(zhàn)略協(xié)調(diào)一致Obtain feedback for strategic learning 獲取反響信息以改良戰(zhàn)略.BSC and Enterprise Risk Management平衡記分卡和企業(yè)風(fēng)險管理The BSC can be used to ensure that strategic objectives are aligned with the com

13、panys risk appetite (e.g., we do not accept erosion of product/service quality) 平衡記分卡可用于保證戰(zhàn)略目的與公司的接受風(fēng)險的才干相匹配比如，我們不接受產(chǎn)品/效力質(zhì)量的下滑；The BSC can be used to facilitate even application of enterprise risk management across business units or departments 平衡記分卡可協(xié)助公司將風(fēng)險管理平衡地執(zhí)行到各單元和部門；.BSC and Enterprise Risk Ma

14、nagement (Cont.)平衡記分卡和企業(yè)風(fēng)險管理續(xù)The BSC can be used to identify events that may have an impact on the companys ability to achieve its strategic objectives. Events may not be as immediately evident (e.g., change in customer preferences) 平衡記分卡可用來協(xié)助識別影響公司實現(xiàn)戰(zhàn)略目的才干的事件；這些事件一開場也許不是那么顯然 比如，客戶品味的轉(zhuǎn)變The BSC provi

15、des a basis for risk assessment. What is the likelihood that an event will occur that may affect the companys ability to achieve its objectives? What would be the impact? 平衡記分卡提供了一個評價風(fēng)險的根底。對于能夠影響公司實現(xiàn)戰(zhàn)略目的才干的事件，其發(fā)生的概率有多大？假設(shè)發(fā)生了，其影響又是什么？.The BSC provides a basis for risk response. How should the company

16、 respond to the assessed risk? (e.g., avoid risk by exiting activities giving rise to risk) 平衡記分卡提供了一個對風(fēng)險做出反響的根底。公司應(yīng)如何對識別的風(fēng)險做出反響？ 比如，經(jīng)過退出那些導(dǎo)致風(fēng)險的行為來防止風(fēng)險。BSC and Enterprise Risk Management (Cont.)平衡記分卡和企業(yè)風(fēng)險管理續(xù).Some Challenges in Implementing BSC 實施平衡記分卡所面臨的一些挑戰(zhàn)High cost in designing and maintaining th

17、e BSC 設(shè)計和維護(hù)平衡記分卡的高本錢Balancing comprehensiveness and conciseness in selecting measures 在選擇目的時，如何做到既完好又簡約；Ensuring reliability of measures (e.g., employee satisfaction) 如何保證目的計量的可靠性比如員工稱心度目的)；Assigning appropriate relative weight to different measures 如何確定各個目的間的分配權(quán)重；.Weight Assigned to Four Perspectives in Performance Evaluation業(yè)績評價過程中四個緯度間