微软平衡记分卡one.ppt

Measuring SuccessBringing the Balanced Scorecard to Life微軟技術顧問服務部Laura Huang 黃淑翠微軟平衡計分卡架構Agenda•平衡計分卡 Balanced Scorecard (BSC) •建構績效管理制度與平衡計分卡•執行的障礙與困難點•微軟平衡計分卡架構•Demo-Microsoft BSC Toolkit•Case Study•Q & A“If you can’t measure it, you can’t manage it.”若您無法衡量企業經營績效若您無法衡量企業經營績效您便無法有效管理企業您便無法有效管理企業Robert Kaplan and David NortonRobert Kaplan and David Norton Authors of “The Balanced Scorecard”Authors of “The Balanced Scorecard”平衡計分卡的背景與發展歷程•第一代績效衡量: 僅聚焦於財務面•第二代績效衡量: 加入無形資產的衡量, 如產品研發設計, 客戶關係, 員工教育訓練, 行銷資訊, 企業知識管理等•1998 年 超過 75% 的S&P 500 市場價值是來自無形資產•發展史–1990年研究計劃 – 未來組織績效衡量方法,12家企業共同參與 由哈佛教授 Robert Kaplan與Nolan Norton Institute執行長David Norton所共同研究發展– 1992年:發表 BSC– 1993年:發表 BSC的實踐– 1996年:發表 BSC在策略管理體系的應用– 2000年:發表 企業的策略性的應用平衡計分卡的發展史Articles in Harvard Business Review: Articles in Harvard Business Review: l l“ “The Balanced Scorecard – The Balanced Scorecard – Measures that Drive Measures that Drive Performance”, Jan-Feb 1992 Performance”, Jan-Feb 1992 l l“ “Putting the Balanced Scorecard Putting the Balanced Scorecard to Work”, Sept-Oct 1993 to Work”, Sept-Oct 1993 衡量的方法衡量的方法19921992l l“ “Using the Balanced Scorecard asUsing the Balanced Scorecard asa Strategic Management System”, a Strategic Management System”, Jan-Feb 1996 Jan-Feb 1996 整合與溝通整合與溝通1996199620002000l l“ “Having Trouble With Your Strategy? Having Trouble With Your Strategy? Then Map It”, Sept-Oct 2000Then Map It”, Sept-Oct 2000企業策略管理企業策略管理Recognized by the Harvard Business Recognized by the Harvard Business Review as one of the Review as one of the “most “most important management practices important management practices of the past 75 years.“of the past 75 years.“什麼是平衡計分卡BSC?•發展BSC是一連串由企業願景(Vision)展開至四個構面之主要績效衡量指標之過程•四個構面(Perspectives) – 財務、、顧客、、內部流程、、學習成長•策略主題(Strategic Theme)：長期而言，應完成的事項，貫穿四個構面•策略目標(Strategic Objectives)：為達成組織之策略主題所定的短期目標•關鍵流程(Critical Process)：支持達成策略目標的的作業活動•主要績效指標(Key Performance Indicator, KPI)：策略目標進程或關鍵流程的衡量基礎，且必須是可數量化的BSC 的四個構面Vision andStrategyObjectivesMeasuresTargetsInitiatives財務“To succeed financially, how should we appear to our share-holders?”ObjectivesMeasuresTargetsInitiatives學習與成長“To achieve our vision, how will we sustain our ability to change and improve?”ObjectivesMeasuresTargetsInitiatives顧客“To achieve our vision, how should we appear to our customers?”ObjectivesMeasuresTargetsInitiatives內部流程“To satisfy our shareholders and customers, what business processes must we excel at?”Source: The Balanced Scorecard Collaborative股東與顧客的外界衡量有關重大企業流程, 創新能力, 學習及成長的內部衡量衡量過去努力成果驅動未來績效策略地圖 & 因果關係Cause & EffectCause & EffectTheme: Smart, Profitable ExpansionTheme: Smart, Profitable Expansion50% Revenue from New Stores by Year 350% Revenue from New Stores by Year 3Increase Sales EfficiencyIncrease Sales EfficiencyDevelopment Project ManagementDevelopment Project ManagementGreat New LocationsGreat New LocationsCorporate Digital Nervous SystemCorporate Digital Nervous SystemBusiness Intelligence UseBusiness Intelligence UseFact-based site selectionFact-based site selection% revenue from stores % revenue from stores opened in last 3 yearsopened in last 3 yearsRevenue from Revenue from new storesnew storesAvg. # of days to Avg. # of days to break evenbreak evenRevenue per FTERevenue per FTEAvgAvg daily customers at daily customers at new stores in first 6 months new stores in first 6 months# repeat customers# repeat customersAvgAvg purchase amount purchase amountLag between market selection Lag between market selection and site acquisitionand site acquisitionProject duration: Project duration: site acquisition to site acquisition to opening dayopening day% of stores opened % of stores opened on scheduleon schedule# Eligible employees trained# Eligible employees trainedFinancial Financial PerspectivePerspectiveCustomer Customer PerspectivePerspectiveOperational Operational PerspectivePerspectiveEmployees & Employees & TechnologyTechnology Perspective PerspectiveSBU ScorecardsSBU ScorecardsGroup Balanced ScorecardMetrics Warehouse各事業體 Strategy & BSC的連結SBU2SBU2SBU3SBU3SBU1SBU1Competitive Competitive DataDataPersonnel Personnel RecordsRecordsSurvey & OtherSurvey & OtherAd Hoc DataAd Hoc DataCustomer Customer Service Service ReportsReportsIntranet LinksIntranet LinksSales DataSales DataMarket DataMarket Data。