微軟技術顧問服務部

MeasuringSuccessBringingtheBalancedScorecardtoLife微軟技術顧問服務部LauraHuang黃淑翠微軟平衡計分卡架構(gòu)Agenda平衡計分卡BalancedScorecard

(BSC)建構(gòu)績效管理制度與平衡計分卡執(zhí)行的障礙與困難點微軟平衡計分卡架構(gòu)Demo-MicrosoftBSCToolkitCaseStudyQ&A“Ifyoucan’tmeasureit,

youcan’tmanageit.〞假設您無法衡量企業(yè)經(jīng)營績效您便無法有效管理企業(yè)RobertKaplanandDavidNortonAuthorsof“TheBalancedScorecard〞平衡計分卡的背景與發(fā)展歷程平衡計分卡的發(fā)展史ArticlesinHarvardBusinessReview:“TheBalancedScorecard–MeasuresthatDrivePerformance”,Jan-Feb1992“PuttingtheBalancedScorecardtoWork”,Sept-Oct1993衡量的方法1992“UsingtheBalancedScorecardas

aStrategicManagementSystem”,Jan-Feb1996整合與溝通19962000“HavingTroubleWithYourStrategy?

ThenMapIt”,Sept-Oct2000企業(yè)策略管理RecognizedbytheHarvardBusinessReviewasoneofthe“mostimportantmanagementpractices

ofthepast75years.“什麼是平衡計分卡BSC?發(fā)展BSC是一連串由企業(yè)願景(Vision)展開至四個構(gòu)面之主要績效衡量指標之過程四個構(gòu)面(Perspectives)

財務、顧客、內(nèi)部流程、學習成長策略主題(StrategicTheme)：長期而言，應完成的事項，貫穿四個構(gòu)面策略目標(StrategicObjectives)：為達成組織之策略主題所定的短期目標關鍵流程(CriticalProcess)：支持達成策略目標的的作業(yè)活動主要績效指標(KeyPerformanceIndicator,KPI)：策略目標進程或關鍵流程的衡量基礎，且必須是可數(shù)量化的BSC的四個構(gòu)面VisionandStrategyObjectivesMeasuresTargetsInitiatives財務“Tosucceedfinancially,howshouldweappeartoourshare-holders?〞ObjectivesMeasuresTargetsInitiatives學習與成長“Toachieveourvision,howwillwesustainourabilitytochangeandimprove?〞ObjectivesMeasuresTargetsInitiatives顧客“Toachieveourvision,howshouldweappeartoourcustomers?〞ObjectivesMeasuresTargetsInitiatives內(nèi)部流程“Tosatisfyourshareholdersandcustomers,whatbusinessprocessesmustweexcelat?〞Source:TheBalancedScorecardCollaborative股東與顧客的外界衡量有關重大企業(yè)流程,創(chuàng)新能力,學習及成長的內(nèi)部衡量衡量過去努力成果驅(qū)動未來績效策略地圖&因果關係Cause&EffectTheme:Smart,ProfitableExpansion50%RevenuefromNewStoresbyYear3IncreaseSalesEfficiencyDevelopmentProjectManagementGreatNewLocationsCorporateDigitalNervousSystemBusinessIntelligenceUseFact-basedsiteselection%revenuefromstores

openedinlast3yearsRevenuefrom

newstoresAvg.#ofdaysto

breakevenRevenueperFTEAvgdailycustomersat

newstoresinfirst6months#repeatcustomersAvgpurchaseamountLagbetweenmarketselection

andsiteacquisitionProjectduration:

siteacquisitionto

openingday%ofstoresopened

onschedule#EligibleemployeestrainedFinancialPerspectiveCustomerPerspectiveOperationalPerspectiveEmployees&Technology

PerspectiveSBUScorecardsGroupBalancedScorecardMetricsWarehouse各事業(yè)體Strategy&BSC的連結(jié)SBU2SBU3SBU1CompetitiveDataPersonnelRecordsSurvey&OtherAdHocDataCustomerServiceReportsIntranetLinksSalesDataMarketData推行平衡計分卡所帶來之效益有效將策略聚焦釐清達成經(jīng)營目標之方法經(jīng)由上而下之溝通，將策略轉(zhuǎn)化為行動釐清執(zhí)行策略所需之關鍵資訊釐清部門間定位、工作職掌及連結(jié)關係將策略轉(zhuǎn)化成各部門之工作語言建立公司策略管理制度BSCManagementProcess

建構(gòu)績效管理制度與平衡計分卡規(guī)劃並建構(gòu)系統(tǒng)環(huán)境經(jīng)營環(huán)境設計平衡計分卡釐清策略願景與使命營運方針目標業(yè)務策略經(jīng)營模式財務構(gòu)面策略目標各構(gòu)面KPIKPI所需資料來源策略地圖&因果關係圖客戶構(gòu)面策略目標流程構(gòu)面策略目標學習構(gòu)面策略目標指定資料提供者現(xiàn)有系統(tǒng)支援程度資料更新時間規(guī)劃系統(tǒng)運作功能發(fā)展平衡計分卡之步驟開發(fā)系統(tǒng)運作環(huán)境Step1.公司或集團

BSCoverallstrategiesStep2.

SBUBSCconsistentwiththecorporatestrategiesStep4.Dept,team,individualsBSC公司或集團SBUCSBUBSBUADept,Team,IndividualsSupportFunctionsStep3.SupportUnitBSCsupporttheinternalcustomers事業(yè)體Strategy&BSC的連結(jié)建構(gòu)平衡計分卡與績效管理制度KPIs資料收集與衡量績效管理BSC管理系統(tǒng)KPI,策略,目標設定

企業(yè)規(guī)劃流程計分卡擁有者計分卡擁有者之支援幕僚其他人員績效管理教育訓練與獎酬結(jié)合文化改變與結(jié)果溝通目標值BSC預算規(guī)劃與模擬預測定期討論與回饋好的KPI衡量基礎執(zhí)行的障礙與困難點有效執(zhí)行策略的四項障礙TheVision

BarrierOnly5%oftheworkforceunderstandsthestrategyThePeopleBarrierOnly25%ofmanagershaveincentiveslinkedtostrategyTheManagementBarrier85%ofexecutiveteamsspendlessthanonehourpermonthdiscussingstrategyTheResourceBarrier60%oforganizationsDon’tlinkbudgetstostrategy9of10companiesfailtoexecutestrategySource:Fortune成功關鍵因素企業(yè)領導者的帶動動員企業(yè)作改變-Mobilization

-StrategicManagement擬定策略是持續(xù)性的過程-Learningorganization

-AnalyticsandIS

-Linkbudgets&strategy擬定策略成為每個人的職責-Strategicawareness

-Personalscorecard& compensation將企業(yè)組織與策略緊密聯(lián)繫-Corporaterole

-Businessunitsynergies

-Supportunitsynergies將策略轉(zhuǎn)換成作業(yè)條例-Strategymaps

-BalancedScorecard

-IntegrateoperationaltoolsBSC自動化方法專屬性商業(yè)智慧BI產(chǎn)品ERP-Centric應用程式BSC-Specific應用程式BSC架構(gòu)所應須具備的條件提供發(fā)展BSC的指導原則&strategy-focusedmetrics彈性的展現(xiàn)方式(策略與矩陣管理)多樣化的資料存取方式(Multiple

DataSource)整合分析的能力,例如OLAPReports可執(zhí)行與可運作的工具(Actionabletools)整合教育訓練與溝通KM:知識管理,BSC相關文件的管理與其他系統(tǒng)的整合(例如ERP,BI,ISO9000,

SixSigma)系統(tǒng)擴充之容易度Microsoft?BSCframework微軟平衡計分卡架構(gòu)個人化的入口網(wǎng)站最佳實例策略與矩陣管理知識管理e-Learing可執(zhí)行與可運作的工具商業(yè)智慧微軟平衡計分卡架構(gòu)個人化的入口網(wǎng)站Scoreboard平衡計分卡摘要可執(zhí)行與可運作的工具Demo-

MicrosoftBSCToolkitUnderlyingConcepts一系列技術,工具與最正確實例的組成讓企業(yè)使用熟悉的工具來加速BSC的建置BSC不是softwarepackage,而是可延伸的發(fā)展平臺整合現(xiàn)有系統(tǒng)與BI系統(tǒng)彈性,開放,具發(fā)展空間的架構(gòu)時效性,低本錢,可延展,易管理BSCFrameworkTechnologyEducationonBestPractices適合不同Users不同的ViewBusinessusersLighttechnicalpeopleBIdevelopersWebdevelopers系統(tǒng)需求Windows2000ServerSQLServer2000SharePointPortalServerOfficeXPCaseStudyMicrosoftScorecardPortalKnowledgeBaseHTMLFoundationCollaborativeInterfaceDiscussionsDrillDownDetailStrategicInitiativeKeyMetricsCaseStudy:Businesschallenges沒有辦法衡量Business的Opportunity&預估年收入內(nèi)部網(wǎng)站的低使用率,知識沒有辦法傳承OrganizationRealEstateInvestmentTrust(REIT)員工人數(shù):1600每年收入:$1.3billionResults:SolutionMicrosoftDigitalDashboardResourceKit2.2SQLServer2000DataTransformationServicesandAnalysisServicesIntegratedpartsofexistingintranetintotheDigitalDashboardRapid,widespreadadoptionbynon-technicalusersOver$2,000,000inincrementalrevenueinthefirsttwomonthsRevenues每年收入upbyover$15millionRapidadoptionwithouttrainingWhoIsImplementingBSC?GartnerGrouppredictsthatmorethan40%oftheGlobal2000willbeutilizingtheBSCby2003IfyourorganizationisnottalkingabouttheBSC,itprobablywillbesoon!您的下一步BI&BSC已不再是貴族化的產(chǎn)品你的老闆,CEO,CFO,CIO在想什麼……..使用者的滿意度:IT要走在