微軟的平衡計(jì)分卡架構(gòu)

1、微軟技術(shù)顧問服務(wù)部微軟技術(shù)顧問服務(wù)部Laura Huang 黃淑翠黃淑翠Vision andStrategyObjectivesMeasuresTargetsInitiatives財(cái)務(wù)財(cái)務(wù)“To succeed financially, how should we appear to our share-holders?”O(jiān)bjectivesMeasuresTargetsInitiatives學(xué)習(xí)與成長學(xué)習(xí)與成長“To achieve our vision, how will we sustain our ability to change and improve?”O(jiān)bjectivesMea

2、suresTargetsInitiatives顧顧客客“To achieve our vision, how should we appear to our customers?”O(jiān)bjectivesMeasuresTargetsInitiatives內(nèi)部流程內(nèi)部流程“To satisfy our shareholders and customers, what business processes must we excel at?”Source: The Balanced Scorecard Collaborative股東與顧客的股東與顧客的外界外界衡量衡量有關(guān)重大企業(yè)流程有關(guān)重大企業(yè)流程

3、, , 創(chuàng)新能力創(chuàng)新能力, , 學(xué)習(xí)及成長的學(xué)習(xí)及成長的內(nèi)部內(nèi)部衡量衡量衡量衡量過去過去努力成果努力成果驅(qū)動(dòng)驅(qū)動(dòng)未來未來績效績效 精品精品資資料網(wǎng)料網(wǎng)規(guī)劃並建構(gòu)規(guī)劃並建構(gòu)系統(tǒng)環(huán)境系統(tǒng)環(huán)境 經(jīng)營環(huán)境經(jīng)營環(huán)境 設(shè)計(jì)平衡計(jì)分卡設(shè)計(jì)平衡計(jì)分卡釐清策略釐清策略願(yuàn)景與使命願(yuàn)景與使命營運(yùn)方針目標(biāo)營運(yùn)方針目標(biāo)業(yè)務(wù)策略業(yè)務(wù)策略經(jīng)營模式經(jīng)營模式財(cái)務(wù)構(gòu)面策略目標(biāo)財(cái)務(wù)構(gòu)面策略目標(biāo)各構(gòu)面各構(gòu)面KPIKPI所需資料來源所需資料來源策略地圖策略地圖 & 因果關(guān)係圖因果關(guān)係圖客客戶戶構(gòu)面策略目標(biāo)構(gòu)面策略目標(biāo)流程構(gòu)面策略目標(biāo)流程構(gòu)面策略目標(biāo)學(xué)習(xí)構(gòu)面策略目標(biāo)學(xué)習(xí)構(gòu)面策略目標(biāo)指定資料提供者指定資料提供者現(xiàn)有系統(tǒng)支援程度現(xiàn)有

4、系統(tǒng)支援程度資料更新時(shí)間資料更新時(shí)間規(guī)劃系統(tǒng)運(yùn)作功能規(guī)劃系統(tǒng)運(yùn)作功能KPI 清單清單開發(fā)系統(tǒng)運(yùn)作環(huán)境開發(fā)系統(tǒng)運(yùn)作環(huán)境Step 1. overall strategiesStep 2. SBU BSC consistent with the corporate strategiesStep 4. Dept, team, individuals BSCDept, Team, IndividualsStep 3. Support Unit BSC support the internal customersKPIs 資料收集與衡量績效管理BSC管理系統(tǒng)KPI, 策略, 目標(biāo)設(shè)定企業(yè)規(guī)劃流程計(jì)分卡擁有

5、者計(jì)分卡擁有者之支援幕僚其他人員績效管理教育訓(xùn)練與獎(jiǎng)酬結(jié)合文化改變與結(jié)果溝通目標(biāo)值目標(biāo)值BSC預(yù)算規(guī)劃與模擬預(yù)測定期討論與回饋 精品精品資資料網(wǎng)料網(wǎng)The Vision BarrierOnly 5% of the workforce understandsthe strategyThe PeopleBarrierOnly 25% of managers have incentives linked to strategyThe ManagementBarrier85% of executive teams spend less than one hour per month discussing strategyThe ResourceBarrier60% of organizationsDont link budgetsto strategy9 of 10 companies fail to execute strategySource: Fortune 精品精品資資料網(wǎng)料網(wǎng)個(gè)人化的個(gè)人化的入口網(wǎng)站入口網(wǎng)站最佳實(shí)例最佳實(shí)例策略與矩陣策略與矩陣管理管理知識管理知識管理e-Learing可執(zhí)行與可執(zhí)行與可運(yùn)