平衡計分卡培訓課程(英文版)-文庫吧在線文庫

　　

【正文】 is often expressed in terms of a mission statement, vision, goals, and objectives. Strategy is usually developed at the top levels of the organization, but executed by lower levels within the organization.Target: An expected level of performance or improvement required in the future. Templates: Visual tools for assisting people with building a balanced scorecard, typically used for capturing and paring data within the four ponents of the Balanced Scorecard: Strategic Grids, Measurements, Targets, and Programs.Vision: An overall statement of how the organization wants to be perceived over the longterm (3 to 5 years).Now that you understand the purpose and terminology behind the Balanced Scorecard, let’s describe the overall process on how we will build the Balanced Scorecard. The process consists of seven steps over three phases:Phase I: The Strategic Foundation Step 1: Communicate and align the organization around a clear and concise strategy. This is the fundamental starting point behind everything else. Your strategy is what “feeds” the Balanced Scorecard. Step 2: Determine the major strategic areas or scope for getting the organization focused on those things the organization can actually do. Step 3: Build a strategic grid for each major strategic area (step 2) of the business. Out of all the steps in the entire process, this can be the most difficult since we must take our entire strategy (step 1) and transform it into specific terms that everyone can understand. And everything must be linked to form one plete strategic model. Phase II: Three Critical Components Step 4: Establish Measurements: For each strategic objective on each strategic grid, there needs to be at least one measurement. Measurement provides the feedback on whether or not we are meeting our strategic objectives.Step 5: Set Targets for each measurement: For each measurement in your scorecard, establish a corresponding target. Step 6: Launch Programs: Things will not happen unless the organization undertakes formal programs, initiatives or projects. This effectively closes the loop and links us back to where we started – driving the strategy that was formulated in phase I. Phase III: Deployment Step 7: Once the Balanced Scorecard has been built, you need to push the entire process into other parts of the organization until you construct a single coherent management system. This pulls everything together, allowing successful execution of your strategy. Don’t worry if all of this doesn’t make sense yet! The remainder of this short course will describe in detail each of the steps outlined above. Once you have pleted this short course, you should have a solid understanding of what is required for building a great balanced scorecard. Phase I: The Strategic Foundation Chapter2When balanced scorecards were first introduced, it seems that everyone rushed to put a whole new set of measurements in place. However, this is not how to build a balanced scorecard. Strategizing is critically important to building a good balanced scorecard. In fact, it is so important that the authors of the book, The Balanced Scorecard, Robert S. Kaplan and David P. Norton, released a followup book titled: The Strategy Focused Organization. Therefore, we need to focus on building a strategic foundation, culminating with a set of strategic grids or maps. This is the watershed event within the entire process! The bination of strategic grids, measurements, targets and programs represent the four key ponents that makeup the Balanced Scorecard. All of these ponents will be described in detail as we work our way through the seven step / three phase process.When designing a balanced scorecard, we always start by asking: “What is your strategy?” Once we understand the strategy, we can build a new framework for describing the strategy, which we call a strategy map. – The Strategy Focused Organization by Robert S. Kaplan amp。 . capturing the cause effect relationship. Collectively, we want to limit our strategic areas to no more than five areas. This helps ensure successful implementation of our strategy. Some mon strategic areas are: Customer Service, Shareholder Value, Operational Efficiency, Product Innovation, and Social Responsibility. We can refer to our strategic goals (created from our strategy in phase I) to help us isolate our strategic areas. The following exhibit illustrates how a strategic goal leads us into a strategic area:Exhibit 4: Example of linking a strategic goal to a strategic areaStrategic Goal =By the year 2005, our pany will have the most innovative product line of hand held putersStrategic Area =Product InnovationFinally, there is the possibility that one strategic area may conflict with another. For example, Operational Efficiency may require cost reductions while Market Share may require more expenses. If such conflicts do exist, make sure all stakeholders involved are fully aware of these conflicting areas and how they fit within your strategic plan.Now that we have a strategy in place (step 1) and now that we have defined our strategic areas or scope (step 2), we will translate the specifics of our strategy into a set of grids. As you may recall, we noted that balanced scorecards are structured over four perspectives or layers: Financial, Customer, Internal Processes, and Learning and Growth. Strategic grids include these four layers. Within each layer, we will place our strategic objectives, making sure everything links back. Trying to develop strategic objectives and placing them into the correct layers for all strategic grids is probably the most difficult step in building the Balanced Scorecard. Consultants sometimes refer to this step as straw modeling。 otherwise you run the risk of building a scorecard that doesn’t fit with the capabilities of the organization. Once you have clearly defin