1、Measuring 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Agenda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 & A“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 Aut

2、hors of “The Balanced Scorecard”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在策略管理體系的應

3、用 2000年:發表 企業的策略性的應用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“Having

4、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.“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，應完成的事項，貫穿四

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

6、TargetsInitiatives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 business

7、 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 LocationsCorpora

8、te 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 selectio

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

10、C的連結SBU2SBU3SBU1Competitive DataPersonnel RecordsSurvey & OtherAd Hoc DataCustomer Service ReportsIntranet LinksSales DataMarket Data推行平衡計分卡所帶來之效益有效將策略聚焦釐清達成經營目標之方法經由上而下之溝通，將策略轉化為行動釐清執行策略所需之關鍵資訊釐清部門間定位、工作職掌及連結關係將策略轉化成各部門之工作語言建立公司策略管理制度BSC Management Process建構績效管理制度與平衡計分卡規劃並建構系統環境 經營環境 設計平衡計分卡釐清策略願景與

11、使命營運方針目標業務策略經營模式財務構面策略目標各構面KPIKPI所需資料來源策略地圖 & 因果關係圖客戶構面策略目標流程構面策略目標學習構面策略目標指定資料提供者現有系統支援程度資料更新時間規劃系統運作功能發展平衡計分卡之步驟KPI 清單開發系統運作環境Step 1. 公司或集團 BSCoverall strategiesStep 2. SBU BSC consistent with the corporate strategiesStep 4. Dept, team, individuals BSC公司或集團SBU CSBU BSBU ADept, Team, IndividualsSup

12、port FunctionsStep 3. Support Unit BSC support the internal customers事業體 Strategy & BSC的連結建構平衡計分卡與績效管理制度KPIs 資料收集與衡量績效管理BSC管理系統KPI, 策略, 目標設定企業規劃流程計分卡擁有者計分卡擁有者之支援幕僚其他人員績效管理教育訓練與獎酬結合文化改變與結果溝通目標值BSC預算規劃與模擬預測定期討論與回饋好的 KPI 衡量基礎S Simple 簡單、不複雜、有意義M Measurable 可以被量化、資料是可提供的A Achievable 可達成的R Realistic 可實現、

13、合理的T Timely 有時效性的、如每月或每季執行的障礙與困難點有效執行策略的四項障礙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 ResourceBarrier6

14、0% of organizationsDont link budgetsto strategy9 of 10 companies fail to execute strategySource: Fortune 成功關鍵因素企業領導者的帶動動員企業作改變- Mobilization- Strategic Management擬定策略是持續性的過程- Learning organization- Analytics and IS- Link budgets & strategy擬定策略成為每個人的職責- Strategic awareness- Personal scorecard & compe

15、nsation將企業組織與策略緊密聯繫- Corporate role- Business unit synergies- Support unit synergies將策略轉換成作業條例- Strategy maps- Balanced Scorecard- Integrate operational toolsBSC 自動化方法專屬性商業智慧BI產品ERP-Centric 應用程式BSC-Specific應用程式BSC架構所應須具備的條件提供發展 BSC 的指導原則 & strategy-focused metrics彈性的展現方式(策略與矩陣管理)多樣化的資料存取方式 (Multiple

16、 Data Source)整合分析的能力, 例如 OLAP Reports可執行與可運作的工具 (Actionable tools)整合教育訓練與溝通KM: 知識管理, BSC相關文件的管理與其他系統的整合(例如 ERP, BI, ISO 9000, Six Sigma)系統擴充之容易度Microsoft BSC framework微軟平衡計分卡架構個人化的入口網站最佳實例策略與矩陣管理知識管理e-Learing可執行與可運作的工具商業智慧微軟平衡計分卡架構個人化的入口網站Scoreboard 平衡計分卡摘要可執行與可運作的工具Demo- Microsoft BSC ToolkitUnderl

17、ying Concepts一系列技術,工具與最佳實例的組成讓企業使用熟悉的工具來加速BSC的建置BSC 不是 software package, 而是可延伸的發展平臺整合現有系統與 BI 系統彈性, 開放, 具發展空間的架構時效性, 低成本, 可延展, 易管理BSC Framework TechnologyEducation on Best Practices適合不同Users 不同的 ViewBusiness usersLight technical people BI developersWeb developers系統需求Windows 2000 ServerSQL Server 200

18、0SharePoint Portal Server Office XPCase StudyMicrosoft Scorecard PortalKnowledge BaseHTML FoundationCollaborative InterfaceDiscussionsDrill Down DetailStrategic InitiativeKey MetricsCase Study: Business challenges沒有辦法衡量 Business 的 Opportunity & 預估年收入內部網站的低使用率,知識沒有辦法傳承OrganizationReal Estate Investme

19、nt Trust (REIT)員工人數: 1600每年收入: $1.3 billionResults:SolutionMicrosoft Digital Dashboard Resource Kit 2.2SQL Server 2000 Data Transformation Services and Analysis ServicesIntegrated parts of existing intranet into the Digital DashboardRapid, widespread adoption by non-technical usersOver $2,000,000 in

20、 incremental revenue in the first two monthsRevenues每年收入up by over $15 millionRapid adoption without trainingWho Is Implementing BSC?Gartner Group predicts that more than 40% of the Global 2000 will be utilizing the BSC by 2003 If your organization is not talking about the BSC, it probably will be soon!您的下一步BI & BSC 已不再