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1、编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第20页 共20页Value-Creation through the Balanced Scorecard Oriented TQM Concept(Authors: Dr. Mike C. K. Lam and Mr. Q.S. Ren)Beijing Western Consultants ()AbstractThis paper tries to solve some of the issues concerning total quality management (TQM). Firstly, what does a
2、 TQM (business excellence) concept/model look like? Are these TQM concepts/models theoretically sound? Would the judging frameworks and criteria of some quality awards such as Hong Kong Management Association (HKMA) Quality Award be the TQM concepts/models? Secondly, are TQM models related to other
3、management concepts such as the Balanced Scorecard (BSC)? Thirdly could we integrate the TQM concept with BSC framework to form a value-adding concept? The main aim of this paper concerns with the processes of building up the Balanced Scorecard Oriented TQM concept theoretically, for which the bases
4、 are conjoining the Kanjis TQM model and the framework of the BSC with reference to the judging framework and criteria of HKMA Quality Award. Based on the concept of Systems Theory and model building technique, firstly we triangulated the Kanjis TQM model and the BSC framework to fit into the System
5、s Theory. Secondly, we compared these triangulated models with reference to the judging framework and criteria of HKMA Quality Award systematically. Thirdly, after analysis, we proposed the BSC-Oriented TQM concept and its concept mapping for reference and further testing in the real world. The expe
6、cted outcomes of this research are solving the above-mentioned research problems. The ultimate aim of this research is to form the conceptual model of BSC-Oriented TQM concept for further testing by practitioners and academics of TQM in order to gain more concrete experiences or the management knowl
7、edge of the world.IntroductionThe original or traditional approaches of quality management were very much process oriented. With the advent of Total Quality Management (TQM), organizations began to focus on the needs (requirements) and wants (exceeding the requirements) of customers both externally
8、and internally (Wilkinson, 1992). There is no doubt that the issue of customers becomes the foci of all kinds of management tools and concepts. On the other hand, one of the basic concepts of TQM is the systems theory (input-process-output). That is to say, the inputs-processes-outputs (activities)
9、of an organization are aiming at the fulfillment of the needs and wants of the customers such as the concept of To delight customers, which is the input or starting point of the whole value-adding chain of business processes so that the outputs are customers satisfaction/delight and thus the financi
10、al performance. If we accept this simple logic of doing businesses, we still have to solve, at least, two major issues. Firstly, let us assume that we know our customers thoroughly. However, in accordance with Ansoff (1984), Strategy is a concept of the firms business, which provides a unifying them
11、e for all its activities. The problem is how could we organize all the activities of an organization under a unifying theme, which is, the strategy of an organization? Secondly, even though an organization has strategy, how could we know the implementation of the strategy is right? The answer of the
12、se two issues lies on the strategic management of an organization with the help of the BSC. According to Kanji and Asher (1995), the ultimate aim of TQM is to achieve business excellence (company performance) such as financial and non-financial results/measures. However, from our concrete experience
13、 and observation and reflections, the practitioners and academics of TQM are facing many problems. To name a few, firstly, what does a TQM concept/model look like? Would the judging frameworks and criteria of some quality awards such as the Malcolm Baldrige National Quality Award (USA) or Hong Kong
14、Quality Management Association Quality Award (hereafter we call HKMA Quality Award) be the TQM (business excellence) concepts/models? Secondly, are these TQM concepts/models theoretically sound/ based?The researchers of this paper have been involving the research, training, education and implementat
15、ion of TQM (Kanji, 1998) and the Balanced Scorecard (Kaplan & Norton, 1992, 1993, 1994,1996 a, 1996b, 2000) to various clients in China, of course, including Hong Kong SAR (see ). We (including our teams of consultants) have both the explicit (codified) and tacit (uncodified) knowledge. Based on our
16、 practices of the concept of Ba (Nonaka and Konno, 1998), which is a knowledge creation process, and Kolbs Experiential Learning Cycle (Kolb, Rubin and McIntyre, 1979), we advocate that it is highly likely to integrate” or “conjoining” the framework of the BSC with the TQM models such as the Kanjis
17、TQM model (1998) with reference to the framework and judging criteria of HKMA quality award as a kind of TQM (business excellence) concept for reference. The expected result of this research is solving the stated research problems of this paper and the ultimate aim is to form the conceptual model of
18、 BSC-Oriented TQM concept for further testing by practitioners & academics of TQM and BSC in order to gain more concrete experiences. (Please refer to Figure 1)Background of the StudyThe authors of this paper have been involving the research and the implementation of TQM (Lam and Yu, 1999, 2001), an
19、d the BSC (Lam 2002 a, b, c) for ten years (concrete experience). Moreover, the authors have been researching the theoretical bases of some TQM models such as Kanjis TQM model. Based on the Kolbs Experiential Learning Cycle (Please refer to Figure 1), the authors discovered (Observation and Reflecti
20、ons) that there are many similarities between the Kanjis TQM model and the basic criteria of various quality awards and the framework of BSC. The authors of this paper attempt to build on the concept of BSC and Kanjis TQM model, for which, compared to the judging framework and criteria of HKMA Quali
21、ty Award to form the BSC-Oriented TQM concept (Formation of Abstract Model) for further testing. The driving force of this research is the notion of value creation or adding as we observed that too many organizations wasted too much resources of using different kinds of management tools or concepts.
22、 It would be very much value-adding if we could conjoin few management tools or concepts under one concept or model such as the BSC-Oriented TQM concept we proposed in this paper. The ultimate aim is to invite practitioners of both the TQM and BSC to test the proposed concept/model and contributing
23、to the management knowledge of the world.MethodologyBased on the simple concept of Systems Theory (Input-Process-Output) and model building technique, firstly we rearranged or triangulated the Kanjis TQM model and the BSC framework to fit into Systems Theory. Secondly, we theoretically compared thes
24、e triangulated concepts systematically. Thirdly, after analysis, we proposed the BSC-Oriented TQM concept for reference and further testing in the real world. Literature ReviewSystems Theory and/or Model BuildingAccording to Bonini et, al. (1999), real-world problems tend to be enormously complex su
25、ch as the problems and the main aim of this research paper. There are literally an uncountable number of inherent facts (tacit or implicit knowledge) in any empirical situation. Further, every potential course of action starts a chain of cause-and-effect or input-process-output, and interaction that
26、 logically is without end. A model is a simplified representation of an empirical situation. The original aims of researchers are not to construct a model that is as close as possible to reality in every aspect, rather than, researchers want the simplest model that predicts outcomes reasonably well
27、and is consistent with effective action. The technique for describing and relating various variables such as exogenous, endogenous, intermediate, decision and expected performance variables or outcomes/measures (as per Figure 2), depends on large extend of the nature of the variables. The simple for
28、m of systems theory and/or model building is as follows: Total Quality Management (TQM)TQM has been widely accepted by the business practitioners and academics to improve the quality, if not the organization effectiveness, of an organization continuously. However, there are many problems of applying
29、 the principles or concepts of TQM to the real world situations. The major problem is the standardization of different TQM models/ concepts themselves, if not the unification of various TQM models/concepts. (This is one of the areas, which needs further research). There are many famous quality gurus
30、 such as a) Philip. N Crosby (Fourteen steps to quality improvement),b) Joseph M Juran (Ten steps to quality improvement), and c) Edwards Deming (Fourteen points for management or the famous PlanDo Check Act / PDCA Cycle). Like many other management concepts or tools, TQM does have some problems. Fi
31、rstly, the philosophies of these gurus or their “steps / points” are not built on the techniques of model building as such. It takes time for the followers or believers of TQM to comprehend the big pictures of their profound philosophies. Nevertheless, for the sake of the purposes of this research,
32、we deliberately selected the Kanjis TQM model/concept for further discussion and investigation, as it is easily being understood. The model consists of the prime (Leadership), four principles (delight customer, management by fact, people-based management and continuous improvement) and eight sub-bre
33、akdown concepts (Please refer to Figure 3). As we argue that the ultimate purpose of all business processes is aiming at the fulfillment of the needs and wants of customers. On top of the traditional division of customers into external and internal, we would like to add one more dimension to underst
34、and the concept of customers: present (articulated) and potential (unarticulated). Now the concept/definition of external customers is quite straightforward. However, the concept/definition of internal customers is somewhat blurred. For the sake of the arguments of this paper, we deliberately define
35、 the internal customers as stakeholders of a company. Let us assume leadership or prime of the Kanjis TQM model, which is focusing on the notion of To delight the customers as the input of the systems theory. The processes consist of management by fact and people-based management and the outputs are
36、 delight customer or customer satisfaction and thus the business excellence (performance). What made TQM different from other management tools/frameworks is the common notion of continuous improvement (virtually all TQM models/concepts focus on the notion), which is the feedback loop of systems theo
37、ry or one of the four competitive advantages (C.A.) as suggested by Kanter (1990). Having said that the major problem of the triangulated model still remains on the input, that is, what leadership consists of? Since most of the organizational structures are still hierarchical, therefore, we can broa
38、dly divide the responsibilities of the stakeholders of an organization into three levels, namely, strategic, operational and functional. Strategic management (we shall discuss more in the strategic management section) is traditionally being regarded as major responsibility of top management and one
39、of its outputs is strategy. Moreover strategic management has received increasing recognition in management literature including TQM. As a matter of fact that strategic management is within the prime or leadership of the Kanjis model; therefore, we deliberately extracted it out as a separate issue f
40、or further discussion in the following section. As most of the TQM models are not systematically built as such, at least, literally. Therefore, we triangulated the above-mentioned four principles of Kanjis TQM model (Figure 3) in accordance with systems theory (Figure 2) and the simple logic of caus
41、e-and-effect for the sake of comparison and analysis later on as per Figure 4. Strategic Management and the Balanced Scorecard (BSC)When we analyze the Figure 4, the key problem is how strategy is devised. According to Ansoff (1984), the idea of strategy has received increasing recognition in manage
42、ment literature. There are numerous papers have appeared dealing with corporate strategy (Strategic level), business strategy, product line strategy (Operational level) and marketing strategy (Functional level). This interest grew out of a realization that a firm needs a well-defined scope and growt
43、h direction, that objectives alone do not meet this need, and that additional decision rules are required if the firm is to have orderly and profitable growth. Such decision rules and guidelines have been broadly defined as strategy or, sometimes, as the concept of the firms business. Michael Porter
44、 is one of the gurus of strategy. In What is strategy? Porter (1996) states that organization effectiveness (O.E.) is not strategy. While organization effectiveness (maybe we can use process of systems theory to comprehend the meaning) means performing similar activities better than a companys rival
45、s perform them (and probably the imitations of other companies processes). Strategy needs someone to take an overview, to conceive of the whole (maybe we can use both leadership and strategic management to comprehend the meaning) rather than just parts of the situation facing an organization. There
46、are many ways to improve O.E. such as the traditional TQM, time based competition, benchmarking, and business process re-engineering (BPR). Porter states clearly that O.E. is certainly necessary but it is not sufficient. Using the input-process-output of systems theory, input (strategy) is extremely
47、 vital for process (O.E.) and thus the output (customers satisfaction and thus company performance). Therefore, the ability to accurately analyse the various variables of inputs, careful monitoring of the processes and to measure that organizations performance, the outputs i.e. the satisfaction/deli
48、ght of customers (non financial) and financial measures, is essential if stakeholders are to encourage actions or changes (continuous improvement/ feedback), which lead to desirable performance of a company. Needless to say, for a change management concerning organization performance, a systematic m
49、easurement of the performance of organizations is extremely important for stakeholders, change agents to evaluate the performance of an organization.Having reviewed the literature concerning the TQM concepts, we could find out that the role of leadership and strategic management become more and more important in the development of TQM models/concepts. Therefore, we need to unde