1、Balanced Scorecard Background Overview&Examples The BSC concept-3-Capgemini Proprietary and Confidential Measurement Motivates Behaviour“What you measure is what you get”“Its not what you expect its what you inspect”“If you can measure it,you can manage it”The Balanced Scorecards(BSC)fundamental pre
2、mise is that measurement motivates behaviour-4-Capgemini Proprietary and Confidential The scorecard differs substantially from traditional measurement approaches The BSCs focus is on factors which create long-term economic value in an organisation,for example:Customer focus.Organisational learning.B
3、usiness processes.Traditional accounting measures are by definition backward looking:Financial measures only reflect the results of actions already taken.Do not provide an indication of future financial performance.Do not indicate desired performance.Do not provide a basis for planning and target se
4、tting.-5-Capgemini Proprietary and Confidential Criteria For A Good Balanced Scorecard A Good Balanced Scorecard will“Tell the story”of your strategy Cause and Effect Relationships:Every measure should be part of a“cause and effect”chain to determine if the measures correctly represents and drives t
5、he strategy.Linked to Financials:Every measure selected should ultimately Drive Performance.Focus on factors that create long-term value.A balance of lead and lag indicators:Measures that Create Change:Measures must cause the organisation to change its behaviour in some way.Company Strategy As-Is Vi
6、sion-6-Capgemini Proprietary and Confidential Clarifying and Translating the Vision and Strategy Strategic Feedback and Learning Planning and Target Setting Communication and Linking Feedback system used to test the hypotheses on which strategy is based.Strategy development is a continuous process.S
7、tretch targets are agreed.Investments are determined by the strategy.Annual budgets are linked to long-range plans.Goal alignment exists from top to bottom.Open communication of strategy is basis for employee empowerment Balanced Scoreboard The Balanced Scoreboard creates a strategic framework for a
8、ction The strategy is the reference point for the entire management process.The shared vision is the foundation for strategic learning.-7-Capgemini Proprietary and Confidential The Balanced Scorecard translates vision and strategy into four dimensions of performance“When we achieve our vision,how wi
9、ll our organisation learn and grow?”“When we achieve our vision,how will we look to our business partners?”“When we achieve our vision,how will our internal business processes operate?”“When we achieve our vision,how will we look to our shareholders?”Vision Customers and Partners Financial/Sharehold
10、er Internal Processes Learning and Innovation-8-Capgemini Proprietary and Confidential For each of the four dimensions,objectives,measures and targets are explicitly defined Financial/Shareholder Objectives Measures Targets Customers and Partners Objectives Measures Targets Internal Processes Object
11、ives Measures Targets Learning and Innovation Objectives Measures Targets Vision-9-Capgemini Proprietary and Confidential The linkage between the four dimensions is crucial in ensuring long-term success Financial Client satisfaction,efficient and effective delivery of services will deliver financial
12、 results.Excellent processes and people will deliver client satisfaction.Good people in efficient processes support effectiveness.You need good people,people processes and structure to achieve high performance.Shareholder Value Partners/Customers Internal Processes Learning&Growth-10-Capgemini Propr
13、ietary and Confidential Alignment through the organisation will be achieved by cascading the scorecard High Level Scorecard Business Unit or Departmental Scorecards Individual Scorecards Shareholder/Parent/Requirements Financial Customers&Partners Internal Processes Vision Learning&Innovation Financ
14、ial Customers&Partners Internal Processes Vision Learning&Innovation Financial Customers&Partners Internal Processes Vision Learning&Innovation Financial Customers&Partners Internal Processes Vision Learning&Innovation-11-Capgemini Proprietary and Confidential When implemented well,the benefits of B
15、alanced Scorecard can be significant Senior executives are focused and aligned around a small number of critical objectives and success measures.A simple,single management report makes progress towards financial,customer,internal processes and learning objectives clearly visible.The Plan-Do-Review p
16、rinciple establishes clear accountability for achieving objectives,for success and failure The BSC implementation establishes a strategic feedback/monitoring system that drives actions to excel in critical performance indicators Focus Balanced Performance Accountability Continuous Improvement The BSC Process-13-Capgemini Proprietary and Confidential Balanced Scorecard design is only a component of the overall process Scorecard Design Scorecard Implementation/Roll-out Strategic Intent Develop&fin
免费区 