1、1Measuring 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2Agenda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 ToolkitCase StudyQ & A3“If you cant measure it, you cant manage it.”若您無法衡量企業經營績效您便無法有效管理企業Robert Kaplan and David Norton

2、Authors of “The Balanced Scorecard”4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

3、體系的應用 2000年:發表 企業的策略性的應用5平衡計分卡的發展史Articles in Harvard Business Review: “The Balanced Scorecard Measures that Drive Performance”, Jan-Feb 1992 “Putting the Balanced Scorecard to Work”, Sept-Oct 1993 衡量的方法1992“Using the Balanced Scorecard asa Strategic Management System”, Jan-Feb 1996 整合與溝通19962000“Ha

4、ving Trouble With Your Strategy? Then Map It”, Sept-Oct 2000企業策略管理Recognized by the Harvard Business Review as one of the “most important management practices of the past 75 years.“6什麼是平衡計分卡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

5、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7BSC 的四個構面Vision andStrategyObjectivesMeasuresTargetsInitiatives財務“To succeed financially, how should we appear to our share-holders?”ObjectivesM

6、easuresTargetsInitiatives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 b

7、usiness 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8策略地圖 & 因果關係Cause & EffectTheme: Smart, Profitable Expansion50% Revenue from New Stores by Year 3Increase Sales EfficiencyDevelopment Project ManagementGreat New Location

8、sCorporate Digital Nervous SystemBusiness Intelligence UseFact-based site selection% revenue from stores opened in last 3 yearsRevenue from new storesAvg. # of days to break evenRevenue per FTEAvg daily customers at new stores in first 6 months# repeat customersAvg purchase amountLag between market

9、selection and site acquisitionProject duration: site acquisition to opening day% of stores opened on schedule# Eligible employees trainedFinancial PerspectiveCustomer PerspectiveOperational PerspectiveEmployees & Technology Perspective9SBU ScorecardsGroup Balanced ScorecardMetrics Warehouse各事業體 Strate