平衡計分卡培訓(xùn)課程(英文版)(完整版)

　　

【正文】 ed your customer values, you can define strategic objectives within 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。 Acquire More Customers173。173。 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), then you must rally the organization around it. This requires a major munication initiative. A good starting point is to develop a munication plan. A munication plan outlines how you will municate the strategy to each stakeholder group:Exhibit 2: Basic Communication Plan Stakeholder Group Form of CommunicationShareholdersPress ConferenceDivision ManagersManagement Retreat / Presentation District ManagersSite to Site Visits / HandoutsOperating StaffSite to Site Visits / HandoutsAdministrative StaffSite to Site Visits / HandoutsSuppliersPersonal Contact / MailingDistributorsPersonal ContactEffective munication is the Achilles Heel in this entire process. Therefore, extensive and continuous munication is vital to getting the organization aligned around its strategy.“I sure wish I’d done a better job of municating with GM people. I’d do that differently a second time around and make sure they understand and shared my vision for the pany. Then they would know why I was tearing the place up, taking out whole divisions, changing our whole production structure . . . I never got this across.” Roger Smith, CEO of General Motors – Strategic Choices by Kenneth Primozic, Edward Primozic, and Joe LebenFinally, you need to align and reconfigure the various parts of the organization around the strategy. This may require changes to the organizational structure, selling off assets, making sure you have a “productive” culture, and other significant changes. Strategy is about closing the gaps between the present position of the organization and where the organization wants to be. Therefore, you must make changes to the organization if you expect success with your strategy.Once the organization is set around its strategy, then and only then can you begin building the balanced scorecard system. In the case of Mobil Oil, it took over one year to create the right number of operating divisions around its new strategy. “One of the mistakes panies make is ing up with a list of measures of what they could measure instead of what they should be measuring. If a pany thinks about what it needs to achieve to be successful in the eyes of its shareholders, clients and internal stakeholders, that will yield operational activities that the organization needs to do well to achieve those strategies.” Vicki Elliott, Principal, William M. Mercer“Putting the Scorecard to Work” – Business Finance Magazine Before we start designing the Balanced Scorecard, we need a “fence line” of strategic areas. This restricts the organization to a selected area for achieving strategic success。 but they simply have not impacted the people who must execute the strategic plan. The end result has been poor execution of the strategic plan throughout the entire organization. And the sad fact of the matter is that execution of the strategic plan is everybody’s business, not just upper level management. Upper level management creates the strategy, but execution takes place from the bottom up. Chapter1So why do strategic plans fail? According to the Balanced Scorecard Collaborative, there are four barriers to strategic implementation:1. Vision Barrier – No one in the organization understands