績(jī)效估工具 英文ppt課件

1、Copyright 2006, The McGraw-Hill Companies, Inc.McGraw-Hill/IrwinBalanced ScorecardStrategic Management AccountingCopyright 2006, The McGraw-Hill Companies, Inc.McGraw-Hill/IrwinThe Balanced ScorecardManagement translates its vision, mission and strategy into business perspectives; objectives and per

2、formance measures that employees understand and accept.PerformancemeasuresCustomersLearningand growthInternalbusinessprocessesFinancialCopyright 2006, The McGraw-Hill Companies, Inc.McGraw-Hill/IrwinThe Balanced Scorecard: From vision, mission andstrategy to Performance MeasuresExh.10-11FinancialHas

3、 our financialperformance improved?CustomerDo customers recognize thatwe are delivering more value?Internal Business ProcessesHave we improved key business processes so that we can deliver more value to customers?Learning and GrowthAre we maintaining our abilityto change and improve?Performance Meas

4、uresWhat are ourfinancial goals?What customers dowe want to serve andhow are we going towin and retain them?What internal busi-ness processes arecritical to providingvalue to customers?Vision, Mission and StrategyCopyright 2006, The McGraw-Hill Companies, Inc.McGraw-Hill/IrwinThe Balanced Scorecard:

5、Non-financial MeasuresThe balanced scorecard relies on non-financial measures in addition to financial measures for two reasons: Financial measures are lag indicators that summarize the results of past actions. Non-financial measures are leading indicators of future financial performance. Top manage

6、rs are ordinarily responsible for financial performance measures not lower level managers. Non-financial measures are more likely to be understood and controlled by lower level managers.Copyright 2006, The McGraw-Hill Companies, Inc.McGraw-Hill/IrwinThe Balanced Scorecard for IndividualsA personal s

7、corecard should contain measures that can beinfluenced by the individual being evaluated and thatsupport the measures in the overall balanced scorecard.The entire organization should have an overall balanced scorecard.Each individual should have a personal balanced scorecard.Copyright 2006, The McGr

8、aw-Hill Companies, Inc.McGraw-Hill/IrwinThe balanced scorecard lays out concrete actions to attain desired outcomes.A balanced scorecard should have measuresthat are linked together on a cause-and-effect basis.If we improveone performancemeasure . . .Another desiredperformance measurewill improve.Th

9、e Balanced ScorecardThenCopyright 2006, The McGraw-Hill Companies, Inc.McGraw-Hill/IrwinThe Balanced Scorecardand Compensation Incentive compensation should be linked to balanced scorecard performance measures. Copyright 2006, The McGraw-Hill Companies, Inc.McGraw-Hill/IrwinThe Balanced ScorecardJag

10、uar Example Employee skills in installing optionsNumber ofoptions availableTime toinstall optionCustomer satisfactionwith optionsNumber of cars soldContribution per carProfitLearningand GrowthInternal Business ProcessesCustomerFinancialExh.10-13Copyright 2006, The McGraw-Hill Companies, Inc.McGraw-H

11、ill/IrwinThe Balanced ScorecardJaguar Example Employee skills in installing optionsNumber ofoptions availableTime toinstall optionCustomer satisfactionwith optionsNumber of cars soldContribution per carProfitIncrease OptionsTimeDecreasesStrategiesSatisfaction IncreasesIncrease SkillsResultsCopyright

12、 2006, The McGraw-Hill Companies, Inc.McGraw-Hill/IrwinEmployee skills in installing optionsNumber ofoptions availableTime toinstall optionCustomer satisfactionwith optionsNumber of cars soldContribution per carProfitIncrease OptionsStrategiesSatisfaction IncreasesResultsCars sold IncreaseThe Balanc

13、ed ScorecardJaguar Example Copyright 2006, The McGraw-Hill Companies, Inc.McGraw-Hill/IrwinEmployee skills in installing optionsNumber ofoptions availableTime toinstall optionCustomer satisfactionwith optionsNumber of cars soldContribution per carProfitStrategiesResultsThe Balanced ScorecardJaguar E

14、xample TimeDecreasesIncrease SkillsContributionIncreasesCopyright 2006, The McGraw-Hill Companies, Inc.McGraw-Hill/IrwinThe Balanced ScorecardJaguar Example Employee skills in installing optionsNumber ofoptions availableTime toinstall optionCustomer satisfactionwith optionsNumber of cars soldContrib

15、ution per carProfitResultsTimeDecreasesIncrease SkillsContributionIncreasesProfitsIncreaseIf numberof cars soldand contributionper car increase,profits increase.Increase OptionsStrategiesSatisfaction IncreasesCopyright 2006, The McGraw-Hill Companies, Inc.McGraw-Hill/IrwinAdvantages of Graphic Feedb

16、ackWhen interpreting its performance, Jaguar will look forcontinual improvement. It is easier to spot trends or unusual performance if this data is presented graphically. Time to Install an Option0510152025303512345678910WeekTime to Install in MinutesCopyright 2006, The McGraw-Hill Companies, Inc.Mc

17、Graw-Hill/IrwinProcess time is the only value-added time.Delivery Performance MeasuresWait TimeProcess Time + Inspection Time+ Move Time + Queue TimeDelivery Cycle Time Order ReceivedProductionStartedGoods ShippedThroughput TimeCopyright 2006, The McGraw-Hill Companies, Inc.McGraw-Hill/IrwinDelivery

18、 Performance MeasuresManufacturingCycleEfficiency Value-added timeManufacturing cycle time=Wait TimeProcess Time + Inspection Time+ Move Time + Queue TimeDelivery Cycle Time Order ReceivedProductionStartedGoods ShippedThroughput TimeCopyright 2006, The McGraw-Hill Companies, Inc.McGraw-Hill/IrwinQui

19、ck Check A TQM team at Narton Corp has recorded the following average times for production: Wait 3.0 days Move 0.5 days Inspection 0.4 days Queue 9.3 days Process 0.2 daysWhat is the throughput time? a. 10.4 daysb. 0.2 daysc. 4.1 daysd. 13.4 daysCopyright 2006, The McGraw-Hill Companies, Inc.McGraw-

20、Hill/IrwinA TQM team at Narton Corp has recorded the following average times for production: Wait 3.0 days Move 0.5 days Inspection 0.4 days Queue 9.3 days Process 0.2 daysWhat is the throughput time? a. 10.4 daysb. 0.2 daysc. 4.1 daysd. 13.4 daysQuick Check Throughput time = Process + Inspection +

21、Move + Queue = 0.2 days + 0.4 days + 0.5 days + 9.3 days = 10.4 daysCopyright 2006, The McGraw-Hill Companies, Inc.McGraw-Hill/IrwinQuick Check A TQM team at Narton Corp has recorded the following average times for production: Wait 3.0 days Move 0.5 days Inspection 0.4 days Queue 9.3 days Process 0.

22、2 daysWhat is the MCE? a. 50.0%b. 1.9%c. 52.0%d. 5.1%Copyright 2006, The McGraw-Hill Companies, Inc.McGraw-Hill/IrwinA TQM team at Narton Corp has recorded the following average times for production: Wait 3.0 days Move 0.5 days Inspection 0.4 days Queue 9.3 days Process 0.2 daysWhat is the MCE? a. 50.0%b. 1.9%c. 52.0%d. 5.1%Quick Check MCE = Value-added time Throughput time = Process time Throughput time = 0.2 days 10.4 days = 1.9%Copyright 2006, The McGraw-Hill Companies, Inc