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1、平衡计分卡平衡计分卡UTAB BSC PAPERv4.0.Getting an overview on the Balanced Scorecard concept Following the process of cascading down a Balanced ScorecardViewing an example of a Balanced Scorecard ProjectLooking at a proposed work plan Discussing the next stepsObjectives of this PresentationThe aim of this pre
2、sentation is to be informed about the following aspects:2v4.0.v4.0.v4.0.v4.0.v4.0.v4.0.v4.0.Aspects of a Management and Measurement System like BSCBalanced Scorecard(BSC)helps to focus on strategic activitiesObjectives,Activitiesand ResultsA shared vision and common goals lead to focused alignment o
3、f the organization towards strategic prioritiesCommunication,MotivationAlignment,FocusCommunicated objectives will lead to more transparency and motivationClear responsibilities assure rapid actionIndividual contribution becomes visibleChanges of individual behaviour occurShift towards a learning or
4、ganizationResponsibility,Incentives,Actions Measuring motivates!9v4.0.Let us ask ourselves some,maybe provocative questions.10v4.0.In many Companies there is just a limited Common Understanding concerning the Strategic Priorities?When you ask the Management Team members for the strategy are you sure
5、 to obtain always the same answer?To what extent is there an overall agreement on the strategic priorities?To what extent are all projects and internal activities aligned to the achievement of these targets?Alignment,Focus 11v4.0.To what Extent is the Strategy transparent and comprehensible to the E
6、mployees?Are all employees able to answer questions on the financial and customer focused objectives?Does the internal steering system tell the same story“as the strategy?To what extent had the employees been involved in the development of the KPI(Key Performance Indicators)?Communication,Motivation
7、12v4.0.Do the actual Roles,Responsibilities and Incentive Systems reflect the Strategic Objectives of the Company?Do the employees succeed in describing their daily share in obtaining the financial and customer related targets?Are the responsibilities for reaching the objectives clearly defined?Does
8、 the actual incentive system support the obtaining of the strategic objectives?ResponsibilityIncentivesAction 13v4.0.The Balanced Scorecard is both,an Instrument to Implement the Strategy and an Instrument to Measure the ResultsAnalysis of Status quoStrategic ScenariosStrategyDevelopmentProcess(quar
9、terly,annual)ManagementProcess(weekly,monthly)Balanced Scorecard Measurement of Results&continuous FeedbackImplementation of the StrategyDefinition of StrategyTopDownBottom UpGap-AnalysisWhere are we today?What are the priorities in closing gaps?What are the objectives?When to be met?ObjectivesKPI d
10、efinitionHow to define/balance measurement categories?ImprovementsHow to close the gaps?Plan/Actual comparisonHow did we perform compared to plan?FinancialFinancialPerspectiveVision/StrategyCustomerCustomerPerspectiveLearn&Learn&InnovationInnovationPerspectiveInternal Internal ProcessProcessPerspect
11、ive14v4.0.Defining a balanced set of objectives,and the respective key performance indicators(KPIs)Measuring progress achieved -because“only what you measure gets done”!Forcing management to focus on a small,yet balanced handful of measures deemed most critical to achieve the overall objectivesThe u
12、nderlying principles of the Balanced Scorecard are simple but powerful.The Balanced Scorecard defines Objectives in order to align the organization and to support target oriented changesUnderlying principles of Balanced ScorecardFinancial Financial PerspectivePerspectiveWhat are our financial goals?
13、Vision/StrategyCustomer Customer PerspectivePerspectiveHow do we look to our customers?Learning&Innov.Learning&Innov.PerspectivePerspectiveHow to enable innovation,change and improvement?Internal Process Internal Process PerspectivePerspectiveWhat does good look like internally?15v4.0.In Acknowledge
14、ment of the Strategic Core Themes we screen the Causes and Effects for all four Perspectives.FinancialPerspectiveCustomerPerspectiveInternal Processes PerspectiveLearning&Innovation Perspective Strategiccore themesExceptionally effectivemanagement of the existing core businessEffective introduction
15、of successful new product Growth through good investmentsIncreasing the market valueEnsuring customer loyaltyIncreasing sales per customerMaking better use of existing technologyIncreasingsalesOfferingunique added valueImprovingplanningRealising the budget and sales planPerforming as good in core as
16、 in non-core areasIncreasing profitabilityMaking buying UTAB anpositive experience Making the“basic topics”rightOpening up new distribution channelsOffering the bestserviceDeveloping the brand imageImproving deliveryImprovingproductionWelldirectedinvestmentsDeveloping a company attitude of constant
17、improvementLiving up to the company valuesHiring good and develop them to the bestHolding on to motivated and loyal employeesWORKING EXAMPLECauses and EffectsGaining new customers16v4.0.The Cause-Effect-Chains forms the Basis for the Definition of the Objectives.Financial PerspectiveShareholder valu
18、eGrowthCapital efficiencyCustomer perspectiveCustomer serviceCost-performance ratioCustomer loyaltyInternalProcessesPerspectiveProductivityDevelopment timeCustomer focusLearning&Innovation PerspectiveAbility to work in a teamEmployee motivationStaff efficiencyIncreasing the market valueIncreasing sa
19、les per customerMaking better use of existing technologyIncreasingsalesImprovingplanningRealising the budget and sales planPerforming as good in core as in non-core areasIncreasing profitabilityMaking buying UTAB anpositive experience Opening up new distribution channelsOffering the bestserviceDevel
20、oping the brand imageImproving deliveryImprovingproductionWelldirectedinvestmentsDeveloping a company attitude of constant improvementLiving up to the company valuesHiring good and develop them to the bestHolding on to motivated and loyal employeesGaining new customers17v4.0.Learning and Innovation
21、PerspectiveInternal Processes PerspectiveCustomer PerspectiveFinancial Perspective How can we map our vision as strategic goals?How do we want to measure and track our strategic success?Which performance do we exactly strive for in these areas?Which initiatives allow us to meet the targets?Which per
22、son is respon-sible for this initiative?The Balanced Scorecard Design links Objectives to KPIs,Targets,Initiatives and finally ResponsibilitiesBalanced Scorecard Design to be done for all four perspectivesObjectivesKPIsTarget figures baseline/year nActivities,InitiativesRespon-sibility18v4.0.and giv
23、e the Input for the Definition of KPIs and Target figuresCustomer perspectiveInternalProcessesPerspectiveObjectiveKPITarget FiguresCustomer serviceCost-performance ratioCustomer loyaltyCustomer satisfaction indexPrice-basketRatio of sales to new and already existing customersImprovement by 30%in 200
24、320%above average by competitors60%at end of 2003ProductivityDevelopment timeCustomer focusTurnover per working hourTime to marketNumber of developmentpartnerships with customers30%improvement until 2003Reduction to x months Doubling within 2 yearsLearning&Innovation PerspectiveMotivation indexTurno
25、ver per working hour+30%at end of 2003+20%until end of 2003Employee motivationStaff efficiencyTeam work abilityFinancial PerspectiveShareholder valueGrowthCapital efficiencyIncrease of dividendShare of turn-over by new productsROCE+x%per year25%until end of 200317%until year 2004Vision/Strategy19v4.
26、0.The Implementation of the Balanced Scorecard means Drilling Down to all Relevant Company LevelsCascading down the Balanced ScorecardThe implementation process ensures that each level understands its contribution to the higher level and the overall strategic objectives.Uddeholm Tooling ABCorporate
27、ScorecardDepart-mentsHot FormingDepartmentScorecardMachiningDepartmentScorecardxyzDepartmentScorecardSub-Depart-mentsHeat TreatmentScorecardForgingScorecard.Activities,Initiatives,Projects.Activity n.FinanciaFinancial lPerspec.CustomCustomererPerspec.Learn&Learn&InnovatiInnovationonPerspec.Internal
28、Internal ProcProcPerspec.FinanciaFinancial lPerspec.CustomCustomererPerspec.Learn&Learn&InnovatiInnovationonPerspec.Internal Internal ProcProcPerspec.FinanciaFinancial lPerspec.CustomCustomererPerspec.Learn&Learn&InnovatiInnovationonPerspec.Internal Internal ProcProcPerspec.FinanciaFinancial lPerspe
29、c.CustomCustomererPerspec.Learn&Learn&InnovatiInnovationonPerspec.Internal Internal ProcProcPerspec.FinanFinancialcialPerspec.CustoCustomermerPerspec.LearnLearn&InnovInnovationationPerspec.InternInternal al ProcProcPerspec.FinanFinancialcialPerspec.CustoCustomermerPerspec.LearnLearn&InnovInnovationa
30、tionPerspec.InternInternal al ProcProcPerspec.FinanFinancialcialPerspec.CustoCustomermerPerspec.LearnLearn&InnovInnovationationPerspec.InternInternal al ProcProcPerspec.20v4.0.Objectives and Targets on all levels are directly linked with the Corporate BSCCorporate Balanced Scorecard(objectives,measu
31、res,targets for integration)Finally the Balanced Scorecard tells a congruent story of strategy at all levels of the organizationCascading down the Balanced ScorecardDepartmental Scorecards(objectives,measures,targets)Clear functional priorities and alignmentActivities,Initiatives,Projects.“Managemen
32、t by Objectives”Clear responsibilities for each one“ALL FIT TOGETHER”“ALL FIT TOGETHER”Top-level consensus on“What is important.”FinanciFinancialalPerspec.CustomCustomererPerspec.Learn&Learn&InnovatInnovationionPerspec.Internal Internal ProcProcPerspec.FinanciFinancialalPerspec.CustomCustomererPersp
33、ec.Learn&Learn&InnovatInnovationionPerspec.Internal Internal ProcProcPerspec.FinFinPersp.CustCustPersp.LearnLearnPersp.IntIntPersp.FinanciFinancialalPerspec.CustomCustomererPerspec.Learn&Learn&InnovatInnovationionPerspec.Internal Internal ProcProcPerspec.FinanciFinancialalPerspec.CustomCustomererPer
34、spec.Learn&Learn&InnovatInnovationionPerspec.Internal Internal ProcProcPerspec.21v4.0.1 The Balanced Scorecard ConceptDesigning the Balanced Scorecard Implementing the Balanced Scorecard 2 Balanced Scorecard Example3 Project Approach and Project Plan4 Summary 5 References6 Next Steps Contents22v4.0.
35、?FUTUREThe Vision of a Mayor Sales Organisation was developed,but not understood by the Employees“We become number one!”Wide product basket adding value to the customerThe leading sales organisationExploit local market placesImproving customer focus year on yearBest in Europe by building the xy bran
36、dExceed customer expectations in such a way as to differentiate positivelyVision stated by Management“I dont think where were going is understood”“There is no clearly articulated vision”“I personally disagree”“It would be nice to have a view what we want to be”Were transitioning from the Old to the
37、New and dont know what New needs”Statements given by Employees23v4.0.Top Executive InterviewsStrategic objectives and priorities of top managementIdentification of strategic themes and key success factorsManagement WorkshopsAlignment of strategic objectives and prioritiesDevelopment of“Corporate Sco
38、recard”ObjectivesKPIsTargetsCommunication and AlignmentStrategic initiativesLink to compensation and reward systems Customer PerspectiveRetain customer loyaltyIncrease customer spendAttract new customersFinancial PerspectiveGrow Sales Maximise ProfitInvest WiselyBuild betterOperate betterSupply bett
39、erTechnology betterInternal ProcessesPerspectiveLearning and InnovationPerspectiveRecruit the bestDevelop people to be the bestRetain the most loyal&committed peopleLive the valuesVision/StrategyThe Balanced Scorecard was developed in a Workshop driven ProcessHigh Level Process And Result24v4.0.For
40、every Perspective the actual Objectives,KPIs and Target Figures had been developed Customer Perspective1.Retain customer loyalty2.Increase customer spend3.Attract new customers2.Increase customer spendBest product offerBest loyalty clubBest service in UKAs strong in sales as in serviceOn trackCustom
41、er plan-InnovationCustomer plan-ServiceCustomer plan Additional gadgetsGap or Time LagBest company to buy imageNo service reputation Loyalty Card behaviour1.Retain Customer LoyaltyUnderstand customers better than anyoneBest Value for moneyMost enjoyable place to shopOn trackPrice basket Customer pla
42、n-fundamentalsGap or Time LagCustomer imageValue imageNo.of dissatisfied customers3.Attract new customersDevelop and open new sales officesDevelop and open new channelsPersonify ABC Ltd valuesOn trackProjected revenue from new productsNew channels development planGap or Time LagValue of new customer
43、sActual new sales officesBrand imageExample“CustomerPerspective”FinancialFinancialPerspectiveVision/StrategyCustomerCustomerPerspectiveLearn&Learn&InnovationInnovationPerspectiveInternal Internal ProcessProcessPerspective25v4.0.A Balanced Scorecard reflects all the defined KPIs that affect how well
44、the Unit is doingROCEShare of turn-over by new productsIncrease of dividendCustomer satisfaction indexPrice-basketRatio of sales to new and already existing customersadditional KPIsTurnover per working hourTime to marketNumber of developmentpartnerships with customersadditional KPIsadditional KPIsad
45、ditional KPIsMotivation indexTurnover per working houradditional KPIsCustomerPerspectiveLearning&InnovationPerspectiveInternal ProcessesPerspectiveFinancePerspectiveWORKING EXAMPLEKPI26v4.0.Progress against Targets for each KPI is shown by the colour codeKeeping the system simple and visible ensures
46、 that the majority of effort is spent on investigating and addressing opportunities rather than on measures.Positive LimitTargetNegative LimitBlueGreenGreenRedGreenGreenGreenGreenAmberGreen-Results on/around target,no action requiredAmber-Two or more results between target and negative limit,require
47、s close monitoringRed-Result outside the negative limit,urgent action required to fixBlue-Result outside the positive limit,will need to investigate why(more realistic target?)If performance moves outside the agreed limits,the light colours will change and the responsible person or department can th
48、en take appropriate action+-t27v4.0.Another Possibility for Visualisation of a KPIKPI:Customer Satisfaction IndexMeasure Definition:%on the Agreed Index for Test of Customer SatisfactionComments:The three planned process improvement will lead to increases in customer satisfaction which will reduce t
49、he number of complaints by 30%.On March,30th there willbe a review of the intermediate results!Signature:Owner:Dept.Leader X1234567891011121312345678910111213Last YearBudgetActual12345678910 11 12 13Budget+ve TOLTarget-ve TOLActualThis Year12345678910 11 12 13Actual BudgetTargetTolerances10%20%30%It
50、 is a workshop driven process to find the best Balanced Scorecard design for the specific UTAB needs.And to mirror it in a simple but effective IT Tool(e.g.MS Access database)!28v4.0.After Implementation the Balanced Scorecard was a powerful Tool to translate Strategy into Business Plans,Budgets and