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
Project duration: site acquisition to
opening day
% of stores opened on schedule
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
衡量過去努力成果
“To succeed financially, Objectives how should we appear to our shareholders?”
“To achieve our vision, Objectives Measures Targets Initiatives
學習與成長 how will we
sustain our ability to change and improve?”
驅動未來績效
Source: The Balanced Scorecard Collaborative
Avg purchase amount
Customer Perspective
Cause & Effect
Fact-based site selection
Lag between market selection and site acquisition
Development Project Management
“If you can’t measure it, you can’t 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
Authors of “The Balanced Scorecard”
平衡計分卡的背景與發展歷程
Avg. # of days to
break even
Increase Sales Efficiency
Revenue per FTE
Great New Locations
Avg daily customers at new stores in first 6 months
# repeat customers
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用
平衡計分卡的發展史
衡量的方法
整合與溝通
企業策略管理
1992
Articles in Harvard Business Review:
“The Balanced Scorecard – Measures that Drive Performance”, Jan-Feb 1992
微軟平衡計分卡架構
Measuring Success Bringing the Balanced
Scorecard to Life
微軟技術顧問服務部
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 Toolkit Case Study Q&A
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
Measures Targets
財務
Initiatives
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
“To achieve our vision, Objectives Measures Targets
how should we appear to our
顧客
customers?”
1996
“Putting the Balanced Scorecard to Work”, Sept-Oct 1993
Hale Waihona Puke 2000“Using the Balanced Scorecard as a Strategic Management System”, Jan-Feb 1996
“Having Trouble With Your Strategy? Then Map It”, Sept-Oct 2000
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
策略地圖 & 因果關係
Theme: Smart, Profitable Expansion
Financial Perspective
50% Revenue from New Stores by Year 3
% revenue from stores opened in last 3 years
Revenue from new stores
Initiatives
Vision and Strategy
“To satisfy our shareholders Objectives Measures Targets Initiatives
內部流程 and customers,
what business processes must we excel at?”