建構(gòu)績效管理制度與平衡計(jì)分卡

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)有系統(tǒng)支援程度資料更新時(shí)

4、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)分卡擁有者計(jì)分卡擁有者之支援幕

5、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