微軟的平衡計(jì)分卡的結(jié)構(gòu)分析

1、 精品精品資資料網(wǎng)料網(wǎng)Laura Huang 黃淑翠黃淑翠 精品精品資資料網(wǎng)料網(wǎng) 精品精品資資料網(wǎng)料網(wǎng) 精品精品資資料網(wǎng)料網(wǎng)l: 精品精品資資料網(wǎng)料網(wǎng) 精品精品資資料網(wǎng)料網(wǎng) 精品精品資資料網(wǎng)料網(wǎng) 精品精品資資料網(wǎng)料網(wǎng)Vision andStrategyObjectivesMeasuresTargetsInitiatives財(cái)務(wù)財(cái)務(wù)“To succeed financially, how should we appear to our share-holders?”O(jiān)bjectivesMeasuresTargetsInitiatives學(xué)習(xí)與成長(zhǎng)學(xué)習(xí)與成長(zhǎng)“To achieve our visi

2、on, how will we sustain our ability to change and improve?”O(jiān)bjectivesMeasuresTargetsInitiatives顧客顧客“To achieve our vision, how should we appear to our customers?”O(jiān)bjectivesMeasuresTargetsInitiatives內(nèi)部流程內(nèi)部流程“To satisfy our shareholders and customers, what business processes must we excel at?”Source:

3、The Balanced Scorecard Collaborative股東與顧客的股東與顧客的外界外界衡量衡量有關(guān)重大企業(yè)流程有關(guān)重大企業(yè)流程, , 創(chuàng)新能力創(chuàng)新能力, , 學(xué)習(xí)及成長(zhǎng)的學(xué)習(xí)及成長(zhǎng)的內(nèi)部?jī)?nèi)部衡量衡量衡量衡量過去過去努力成果努力成果驅(qū)動(dòng)驅(qū)動(dòng)未來未來績(jī)效績(jī)效 精品精品資資料網(wǎng)料網(wǎng) 精品精品資資料網(wǎng)料網(wǎng) 精品精品資資料網(wǎng)料網(wǎng) 精品精品資資料網(wǎng)料網(wǎng) 精品精品資資料網(wǎng)料網(wǎng) 精品精品資資料網(wǎng)料網(wǎng)規(guī)劃並建構(gòu)規(guī)劃並建構(gòu)系統(tǒng)環(huán)境系統(tǒng)環(huán)境 經(jīng)營(yíng)環(huán)境經(jīng)營(yíng)環(huán)境 設(shè)計(jì)平衡計(jì)分卡設(shè)計(jì)平衡計(jì)分卡釐清策略釐清策略願(yuàn)景與使命願(yuàn)景與使命營(yíng)運(yùn)方針目標(biāo)營(yíng)運(yùn)方針目標(biāo)業(yè)務(wù)策略業(yè)務(wù)策略經(jīng)營(yíng)模式經(jīng)營(yíng)模式財(cái)務(wù)構(gòu)面策略目標(biāo)財(cái)務(wù)

4、構(gòu)面策略目標(biāo)各構(gòu)面各構(gòu)面KPIKPI所需資料來源所需資料來源策略地圖策略地圖 & 因果關(guān)係圖因果關(guān)係圖客戶構(gòu)面策略目標(biāo)客戶構(gòu)面策略目標(biāo)流程構(gòu)面策略目標(biāo)流程構(gòu)面策略目標(biāo)學(xué)習(xí)構(gòu)面策略目標(biāo)學(xué)習(xí)構(gòu)面策略目標(biāo)指定資料提供者指定資料提供者現(xiàn)有系統(tǒng)支援程度現(xiàn)有系統(tǒng)支援程度資料更新時(shí)間資料更新時(shí)間規(guī)劃系統(tǒng)運(yùn)作功能規(guī)劃系統(tǒng)運(yùn)作功能KPI 清單清單開發(fā)系統(tǒng)運(yùn)作環(huán)境開發(fā)系統(tǒng)運(yùn)作環(huán)境 精品精品資資料網(wǎng)料網(wǎng)Step 1. overall strategiesStep 2. SBU BSC consistent with the corporate strategiesStep 4. Dept, team, in

5、dividuals BSCDept, Team, IndividualsStep 3. Support Unit BSC support the internal 精品精品資資料網(wǎng)料網(wǎng)KPIs 資料收集與衡量績(jī)效管理BSC管理系統(tǒng)KPI, 策略, 目標(biāo)設(shè)定企業(yè)規(guī)劃流程計(jì)分卡擁有者計(jì)分卡擁有者之支援幕僚其他人員績(jī)效管理教育訓(xùn)練與獎(jiǎng)酬結(jié)合文化改變與結(jié)果溝通目標(biāo)值目標(biāo)值BSC預(yù)算規(guī)劃與模擬預(yù)測(cè)定期討論與回饋 精品精品資資料網(wǎng)料網(wǎng) 精品精品資資料網(wǎng)料網(wǎng) 精品精品資資料網(wǎng)料網(wǎng)The Vision BarrierOnly 5% of the workforce understandsthe strateg

6、yThe PeopleBarrierOnly 25% of managers have incentives linked to strategyThe ManagementBarrier85% of executive teams spend less than one hour per month discussing strategyThe ResourceBarrier60% of organizationsDont link budgetsto strategy9 of 10 companies fail to execute strategySource: Fortune 精品精品

7、資資料網(wǎng)料網(wǎng) 精品精品資資料網(wǎng)料網(wǎng) 精品精品資資料網(wǎng)料網(wǎng) 精品精品資資料網(wǎng)料網(wǎng) 精品精品資資料網(wǎng)料網(wǎng) 精品精品資資料網(wǎng)料網(wǎng)個(gè)人化的個(gè)人化的入口網(wǎng)站入口網(wǎng)站最佳實(shí)例最佳實(shí)例策略與矩陣策略與矩陣管理管理知識(shí)管理知識(shí)管理e-Learing可執(zhí)行與可執(zhí)行與可運(yùn)作可運(yùn)作的工具的工具商業(yè)智慧商業(yè)智慧 精品精品資資料網(wǎng)料網(wǎng) 精品精品資資料網(wǎng)料網(wǎng) 精品精品資資料網(wǎng)料網(wǎng) 精品精品資資料網(wǎng)料網(wǎng) 精品精品資資料網(wǎng)料網(wǎng) 精品精品資資料網(wǎng)料網(wǎng) 精品精品資資料網(wǎng)料網(wǎng) 精品精品資資料網(wǎng)料網(wǎng) 精品精品資資料網(wǎng)料網(wǎng) 精品精品資資料網(wǎng)料網(wǎng) 精品精品資資料網(wǎng)料網(wǎng) 精品精品資資料網(wǎng)料網(wǎng) 精品精品資資料網(wǎng)料網(wǎng) 精品精品資資料網(wǎng)料網(wǎng) 精品精品資資料網(wǎng)料網(wǎng)學(xué)習(xí)成長(zhǎng)學(xué)習(xí)成長(zhǎng)內(nèi)部流程內(nèi)部流程顧客顧客財(cái)務(wù)財(cái)務(wù)商商業(yè)業(yè)智智慧慧ERPOLAPDataM 精品精品資資料網(wǎng)料網(wǎng) 精品精品資資料網(wǎng)料網(wǎng) 精品精品資資料網(wǎng)料網(wǎng)