平衡計分卡培訓課程(英文版)(文件)

　

【正文】 the Customer Perspective, linking these objectives to the financial perspective objectives. For example, suppose we have a strategic goal that stipulates that our pany will be the price leader in long distance phone service. We can flow this goal within the scorecard grid as follows:Exhibit 6: Linking customer objectives to financial objectivesFinancialShareholder Value173。 Services – Inventing new products and features, fast delivery of products and services, forming partnerships to expand product lines, and other product leadership initiatives. If we go back to our example on price leadership in long distance phone service, we need to emphasize operational efficiency within our strategy since this will enable petitive pricing. Next, the pany must define its strategic objectives for operational efficiency (which leads to petitive pricing). This can include numerous objectives: Supply chain management, cycle time improvements, cost reduction programs, and any objective aimed at operational excellence. Once we decide on objectives, we can extend our strategic grid down into the next perspective as follows: Exhibit 7: Linking objectives down to Internal ProcessesFinancialShareholder ValueGrow RevenuesCustomerAcquire More CustomersBee the Price LeaderInternal ProcessesImprove Operational EfficiencyCost Reduction ProgramKnowledge Based SystemReduce Non Core ActivitiesThis brings us to the final perspective, Learning and Growth. Learning and Growth is the foundation that enables us to deliver on strategic objectives defined in the Internal Processes Perspective. Like the other perspectives, we need to look at different strategies that fit with our current strategic grid:1. Competencies – Skills and knowledge of the work force.2. Technologies – Applications and systems for execution of internal processes.3. Change Culture – Organizational alignment, employee motivation, executive leadership, munication, and other qualities of empowering the organization.If we go back to our strategic grid (Exhibit 7), we must decide on what strategic objectives are required for meeting the three objectives defined in the Internal Processes Perspective. Therefore, we can extend our grid as follows:Exhibit 8: Strategic objectives defined for all four perspectivesFinancialShareholder ValueGrow RevenuesCustomerAcquire More CustomersBee the Price LeaderInternal ProcessesImprove Operational EfficiencyCost Reduction ProgramKnowledge Based SystemReduce Non Core ActivitiesLearning and GrowthTraining Best practices in cost managementDatabase network on operational performanceRealign organization with core petenciesOnce you have pleted the strategic grid, go back and make sure everything fits with your overall strategy. A set of strategic grids should provide the strategic model for running the business, outlining the specifics of the strategy. All stakeholders should be able to look at your grids and follow the flow of your strategy. Don’t forget that you are trying to limit your objectives (and grids) to a critical few strategic areas. If possible, keep the total number of objectives on the grid to no more than 20 to 25 objectives. We have pleted the foundation of the Balanced Scorecard, a set of strategic grids for each strategic area that captures and links objectives across four or more perspectives. We can now move forward and populate each grid with: Measurements, Targets, and Programs. Exhibit 9: Summarize Phase IFive Major Milestones – Phase I1stEstablish a clear strategy (objectives amp。 Acquire More Customers173。Lower Costs173。173。 PersonnelNotice how each lower perspective layer supports and enables the upper perspective layer。 namely by establishing our strategy for driving the rest of the process. If you took course 10 (and I am assuming you did), then you already have an understanding of how to construct a strategic plan. However, we want to make sure that we have a crystal clear and sharp strategic plan for feeding our balanced scorecard. A clear strategy requires two things: Specific objectives that tell people what to do and a set of targets for municating what is expected. Objectives need to municate the action people must undertake. As strategy guru Michael Porter of Harvard University points out – “The essence of strategy is in the activities, choosing to perform activities differently or to perform different activities than rivals.” We must define what these activities are if we expect to have a clear and sharp strategy. Exhibit 1: Strategic objectives expressed in relation to action and activitiesThree examples of strategic objectivesOver the next six months, delivery times will decrease by 15% through more localized distribution centers.By the year 2003, customer turnover will decline by 30% through newly created customer service representatives and proactive customer maintenance procedures. Operating downtimes will get cut in half by cross training front line personnel and bining all four operating departments into one single service center. The second key ingredients for a clear strategy are targets. Targets put teeth into a strategy by imposing criteria that the organization must achieve. For example, the strategy needs to be clarified by defining market share, revenue growth, new products introduced, and other specifics that set forth the end results of our strategy. In order to have targets, we need measurements. Since both targets and measurements are critical ponents of the Balanced Scorecard, we will defer discussion of targets and measurements until we get into the design phase (phase II). However, suffice it to say that if you have measurements and targets as ponents of your strategy, then building the Balanced Scorecard will be much easier. Once you have defined a clear strategy (objectives and targets),