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首页 平衡计分卡-原著-卡普兰-企业业绩评价经典理论

平衡计分卡-原著-卡普兰-企业业绩评价经典理论.pdf

平衡计分卡-原著-卡普兰-企业业绩评价经典理论

amfong
2009-12-18 0人阅读 举报 0 0 暂无简介

简介:本文档为《平衡计分卡-原著-卡普兰-企业业绩评价经典理论pdf》,可适用于人力资源领域

TheBalancedScorecard–MeasuresthatDrivePerformancebyRobertSKaplanandDavidPNortonReprintHarvardBusinessReviewHBRJANUARY–FEBRAURYTheBalancedScorecardMeasuresthatDrivePerformanceRobertSKaplanandDavidPNortonWhatyoumeasureiswhatyougetSeniorexecuotherTheyrealizethatnosinglemeasurecanprovideaclearperformancetargetorfocusattentionontivesunderstandthattheirorganization’smeasurementsystemstronglyaffectsthebehaviorofthecriticalareasofthebusinessManagerswantabalancedpresentationofbothfinancialandoperamanagersandemployeesExecutivesalsounderstandthattraditionalfinancialaccountingmeasurestionalmeasuresDuringayearlongresearchprojectwithcompalikereturnoninvestmentandearningspersharecangivemisleadingsignalsforcontinuousimproveniesattheleadingedgeofperformancemeasurement,wedeviseda‘‘balancedscorecard’’asetofmentandinnovationactivitiestoday’scompetitiveenvironmentdemandsThetraditionalfinancialpermeasuresthatgivestopmanagersafastbutcomprehensiveviewofthebusinessThebalancedscorecardformancemeasuresworkedwellfortheindustrialera,buttheyareoutofstepwiththeskillsandcomincludesfinancialmeasuresthattelltheresultsofactionsalreadytakenAnditcomplementsthefipetenciescompaniesaretryingtomastertodayAsmanagersandacademicresearchershavetriednancialmeasureswithoperationalmeasuresoncustomersatisfaction,internalprocesses,andtheortoremedytheinadequaciesofcurrentperformancemeasurementsystems,somehavefocusedonmakganization’sinnovationandimprovementactivitiesoperationalmeasuresthatarethedriversofingfinancialmeasuresmorerelevantOthershavesaid,‘‘ForgetthefinancialmeasuresImproveoperafuturefinancialperformanceThinkofthebalancedscorecardasthedialsandtionalmeasureslikecycletimeanddefectratesthefinancialresultswillfollow’’ButmanagersshouldindicatorsinanairplanecockpitForthecomplextaskofnavigatingandflyinganairplane,pilotsneednothavetochoosebetweenfinancialandoperationalmeasuresInobservingandworkingwithmanycomdetailedinformationaboutmanyaspectsoftheflightTheyneedinformationonfuel,airspeed,altipanies,wehavefoundthatseniorexecutivesdonotrelyononesetofmeasurestotheexclusionofthetude,bearing,destination,andotherindicatorsthatsummarizethecurrentandpredictedenvironmentRelianceononeinstrumentcanbefatalSimilarly,RobertSKaplanistheArthurLowesDickinsonProfessorofthecomplexityofmanaginganorganizationtodayAccountingattheHarvardBusinessSchoolDavidPNortonisrequiresthatmanagersbeabletoviewperformancepresidentofNolan,NortonCompany,Inc,aMassachusettsbasedinformationtechnologyconsultingfirmhecofoundedinseveralareassimultaneouslyCopyrightqbythePresidentandFellowsofHarvardCollegeAllrightsreservedWhilegivingseniormanagersinformationfromThebalancedscorecardallowsmanagerstolookatthebusinessfromfourimportantperspectivesfourdifferentperspectives,thebalancedscorecardminimizesinformationoverloadbylimitingthe(Seetheexhibit‘‘TheBalancedScorecardLinksPerformanceMeasures’’)ItprovidesanswerstofournumberofmeasuresusedCompaniesrarelysufferfromhavingtoofewmeasuresMorecommonly,basicquestions:theykeepaddingnewmeasureswheneveranemployeeoraconsultantmakesaworthwhilesugges▫Howdocustomersseeus(customerperspective)▫Whatmustweexcelat(internalperspective)tionOnemanagerdescribedtheproliferationofnewmeasuresathiscompanyasits‘‘killanothertree▫Canwecontinuetoimproveandcreatevalue(innovationandlearningperspective)program’’Thebalancedscorecardforcesmanagerstofocusonthehandfulofmeasuresthataremost▫Howdowelooktoshareholders(financialperspective)criticalTheBalancedScorecardLinksPerformanceMeasuresHowDoWeLooktoShareholdersHowDoCustomersSeeUsWhatMustWeExcelAtCanWeContinuetoImproveandCreateValueCustomerPerspectiveGOALSMEASURESInternalBusinessPerspectiveGOALSMEASURESFinancialPerspectiveGOALSMEASURESInnovationandLearningPerspectiveGOALSMEASURESHARVARDBUSINESSREVIEWJanuary–FebruarySeveralcompanieshavealreadyadoptedthebalancedscorecardTheirearlyexperiencesusingtheOtherMeasuresforthescorecardhavedemonstratedthatitmeetsseveralmanagerialneedsFirst,thescorecardbringstoCustomer’sPerspectivegether,inasinglemanagementreport,manyoftheAcomputermanufacturerwantedtobethecomseeminglydisparateelementsofacompany’scompetitiveleaderincustomersatisfaction,soitmeapetitiveagenda:becomingcustomeroriented,shortsuredcompetitiverankingsThecompanygottheeningresponsetime,improvingquality,emphasizingrankingsthroughanoutsideorganizationhiredtoteamwork,reducingnewproductlaunchtimes,andtalkdirectlywithcustomersThecompanyalsomanagingforthelongtermwantedtodoabetterjobofsolvingcustomers’probSecond,thescorecardguardsagainstsuboptimizalemsbycreatingmorepartnershipswithothersuptionByforcingseniormanagerstoconsiderallthepliersItmeasuredthepercentageofrevenuefromimportantoperationalmeasurestogether,thebalthirdpartyrelationshipsancedscorecardletsthemseewhetherimprovementinoneareamayhavebeenachievedattheexpenseThecustomersofaproducerofveryexpensiveofanotherEventhebestobjectivecanbeachievedmedicalequipmentdemandedhighreliabilityThecompanydevelopedtwocustomerbasedmetricsforbadlyCompaniescanreducetimetomarket,foritsoperations:equipmentuptimepercentageandexample,intwoverydifferentways:byimprovingmeantimeresponsetoaservicecallthemanagementofnewproductintroductionsorbyreleasingonlyproductsthatareincrementallyAsemiconductorcompanyaskedeachmajorcusdifferentfromexistingproductsSpendingonsetupstomertorankthecompanyagainstcomparablesupcanbecuteitherbyreducingsetuptimesorbyinpliersoneffortstoimprovequality,deliverytime,creasingbatchsizesSimilarly,productionoutputandpriceperformanceWhenthemanufacturerdisandfirstpassyieldscanrise,buttheincreasesmaycoveredthatitrankedinthemiddle,managersmadebeduetoashiftintheproductmixtomorestandard,improvementsthatmovedthecompanytothetopeasytoproducebutlowermarginproductsofcustomers’rankingsWewillillustratehowcompaniescancreatetheirownbalancedscorecardwiththeexperiencesofonesemiconductorcompanylet’scallitElectronicCircuitsIncECIsawthescorecardasawaytoclarify,simplify,andthenoperationalizethevisionatthetopoftheorganizationTheECIscorecardwasdecompanyreceivesanordertothetimeitactuallydeliverstheproductorservicetothecustomerForsignedtofocustheattentionofitstopexecutivesonashortlistofcriticalindicatorsofcurrentandfuturenewproducts,leadtimerepresentsthetimetomarket,orhowlongittakestobringanewproductfromperformancetheproductdefinitionstagetothestartofshipmentsQualitymeasuresthedefectlevelofincomingproductsasperceivedandmeasuredbythecustomerCustomerPerspective:HowDoQualitycouldalsomeasureontimedelivery,theaccuracyofthecompany’sdeliveryforecastsThecomCustomersSeeUsbinationofperformanceandservicemeasureshowthecompany’sproductsorservicescontributetocreManycompaniestodayhaveacorporatemissionthatfocusesonthecustomer‘‘TobenumberoneinatingvalueforitscustomersToputthebalancedscorecardtowork,companiesdeliveringvaluetocustomers’’isatypicalmissionstatementHowacompanyisperformingfromitsshouldarticulategoalsfortime,quality,andperformanceandserviceandthentranslatethesegoalscustomers’perspectivehasbecome,therefore,apriorityfortopmanagementThebalancedscorecardintospecificmeasuresSeniormanagersatECI,forexample,establishedgeneralgoalsforcustomerperdemandsthatmanagerstranslatetheirgeneralmissionstatementoncustomerserviceintospecificformance:getstandardproductstomarketsooner,improvecustomers’timetomarket,becomecustommeasuresthatreflectthefactorsthatreallymattertocustomersers’supplierofchoicethroughpartnershipswiththem,anddevelopinnovativeproductstailoredtoCustomers’concernstendtofallintofourcategories:time,quality,performanceandservice,andcostcustomerneedsThemanagerstranslatedthesegeneralgoalsintofourspecificgoalsandidentifiedanLeadtimemeasuresthetimerequiredforthecompanytomeetitscustomers’needsForexistingprodappropriatemeasureforeach(Seetheexhibit‘‘ECI’sBalancedScorecard’’)ucts,leadtimecanbemeasuredfromthetimetheHARVARDBUSINESSREVIEWJanuary–FebruaryTotrackthespecificgoalofprovidingacontinuousinexactlytherightquantitiesatexactlytherighttimedirectlytotheproductionprocessandcanministreamofattractivesolutions,ECImeasuredthepercentofsalesfromnewproductsandthepercentofmize,throughelectronicdatainterchange,theadministrativehasslesofordering,invoicing,andsalesfromproprietaryproductsThatinformationwasavailableinternallyButcertainothermeasurespayingformaterialsforcedthecompanytogetdatafromoutsideToassesswhetherthecompanywasachievingitsgoalofprovidingreliable,responsivesupply,ECIturnedtoInternalBusinessPerspective:WhatMustitscustomersWhenitfoundthateachcustomerWeExcelatdefined‘‘reliable,responsivesupply’’differently,ECIcreatedadatabaseofthefactorsasdefinedbyeachCustomerbasedmeasuresareimportant,buttheyofitsmajorcustomersTheshifttoexternalmeamustbetranslatedintomeasuresofwhatthecomsuresofperformancewithcustomersledECItopanymustdointernallytomeetitscustomers’redefine‘‘ontime’’soitmatchedcustomers’expectaexpectationsAfterall,excellentcustomerperfortionsSomecustomersdefined‘‘ontime’’asanymancederivesfromprocesses,decisions,andactionsshipmentthatarrivedwithinfivedaysofscheduledoccurringthroughoutanorganizationManagersdeliveryothersusedaninedaywindowECIitselfneedtofocusonthosecriticalinternaloperationshadbeenusingasevendaywindow,whichmeantthatenablethemtosatisfycustomerneedsThesecthatthecompanywasnotsatisfyingsomeofitscusondpartofthebalancedscorecardgivesmanagerstomersandoverachievingatothersECIalsoaskedthatinternalperspectiveitstoptencustomerstorankthecompanyasasupplieroverallDependingoncustomers’evaluationstodefinesomeofacompany’sperformancemeasuresforcesOtherMeasuresforthethatcompanytoviewitsperformancethroughcusInternalBusinesstomers’eyesSomecompanieshirethirdpartiestoperformanonymouscustomersurveys,resultinginaPerspectivecustomerdrivenreportcardTheJDPowersqualitysurvey,forexample,hasbecomethestandardofperOnecompanyrecognizedthatthesuccessofitsTQMprogramdependedonallitsemployeesinterformancefortheautomobileindustry,whilethenalizingandactingontheprogram’smessagesTheDepartmentofTransportation’smeasurementofoncompanyperformedamonthlysurveyofrantimearrivalsandlostbaggageprovidesexternalstandomlyselectedemployeestodetermineiftheyweredardsforairlinesBenchmarkingproceduresareyetawareofTQM,hadchangedtheirbehaviorbecauseanothertechniquecompaniesusetocomparetheirofit,believedtheoutcomewasfavorable,orhadperformanceagainstcompetitors’bestpracticebecomemissionariestoothersManycompanieshaveintroduced‘‘bestofbreed’’comparisonprograms:thecompanylookstooneinHewlettPackardusesametriccalledbreakevendustrytofind,say,thebestdistributionsystem,totime(BET)tomeasuretheeffectivenessofitsproductanotherindustryforthelowestcostpayrollprocess,developmentcycleBETmeasuresthetimerequiredandthenformsacompositeofthosebestpracticesforalltheaccumulatedexpensesintheproductandtosetobjectivesforitsownperformanceprocessdevelopmentcycle(includingequipmentacquisition)toberecoveredbytheproduct’scontribuInadditiontomeasuresoftime,quality,andperfortionmargin(thesellingpricelessmanufacturing,manceandservice,companiesmustremainsensitivedelivery,andsellingexpenses)tothecostoftheirproductsButcustomersseepriceasonlyonecomponentofthecosttheyincurwhenAmajorofficeproductsmanufacturer,wantingtodealingwiththeirsuppliersOthersupplierdrivenrespondrapidlytochangesinthemarketplace,setcostsrangefromordering,schedulingdelivery,andouttoreducecycletimebyLowerlevelsofpayingforthematerialstoreceiving,inspecting,theorganizationaimedtoradicallycutthetimeshandling,andstoringthematerialstothescrap,rerequiredtoprocesscustomerorders,orderandrework,andobsolescencecausedbythematerialsandceivematerialsfromsuppliers,movematerialsandscheduledisruptions(expeditingandvalueoflostproductsbetweenplants,produceandassembleprodoutput)fromincorrectdeliveriesAnexcellentsupucts,anddeliverproductstocustomerspliermaychargeahigherunitpriceforproductsthanothervendorsbutnonethelessbealowercostsupplierbecauseitcandeliverdefectfreeproductsHARVARDBUSINESSREVIEWJanuary–FebruaryTheinternalmeasuresforthebalancedscorecardInnovationandLearningPerspective:shouldstemfromthebusinessprocessesthathaveCanWeContinuetoImprovethegreatestimpactoncustomersatisfactionandCreateValuefactorsthataffectcycletime,quality,employeeskills,andproductivity,forexampleCompaniesshouldalsoattempttoidentifyandmeasuretheirThecustomerbasedandinternalbusinessprocessmeasuresonthebalancedscorecardidentifythepacompany’scorecompetencies,thecriticaltechnologiesneededtoensurecontinuedmarketleadershiprametersthatthecompanyconsidersmostimportantforcompetitivesuccessButthetargetsforCompaniesshoulddecidewhatprocessesandcompetenciestheymustexcelatandspecifymeasuressuccesskeepchangingIntenseglobalcompetitionrequiresthatcompaniesmakecontinualimproveforeachManagersatECIdeterminedthatsubmicrontechmentstotheirexistingproductsandprocessesandhavetheabilitytointroduceentirelynewproductsnologycapabilitywascriticaltoitsmarketpositionTheyalsodecidedthattheyhadtofocusonmanuwithexpandedcapabilitiesAcompany’sabilitytoinnovate,improve,andlearnfacturingexcellence,designproductivity,andnewproductintroductionThecompanydevelopedopertiesdirectlytothecompany’svalueThatis,onlythroughtheabilitytolaunchnewproducts,createationalmeasuresforeachofthesefourinternalbusinessgoalsmorevalueforcustomers,andimproveoperatingefficienciescontinuallycanacompanypenetratenewToachievegoalsoncycletime,quality,productivity,andcost,managersmustdevisemeasuresthatmarketsandincreaserevenuesandmarginsinshort,growandtherebyincreaseshareholdervalueareinfluencedbyemployees’actionsSincemuchoftheactiontakesplaceatthedepartmentandworkECI’sinnovationmeasuresfocusonthecompany’sabilitytodevelopandintroducestandardproductsstationlevels,managersneedtodecomposeoverallcycletime,quality,product,andcostmeasurestorapidly,productsthatthecompanyexpectswillformthebulkofitsfuturesalesItsmanufacturingimlocallevelsThatway,themeasureslinktopmanagement’sjudgmentaboutkeyinternalprocessesandprovementmeasurefocusesonnewproductsthegoalistoachievestabilityinthemanufacturingofnewcompetenciestotheactionstakenbyindividualsthataffectoverallcorporateobjectivesThislinkageproductsratherthantoimprovemanufacturingofexistingproductsLikemanyothercompanies,ECIusesensuresthatemployeesatlowerlevelsintheorganizationhavecleartargetsforactions,decisions,andthepercentofsalesfromnewproductsasoneofitsinnovationandimprovementmeasuresIfsalesfromimprovementactivitiesthatwillcontributetothecompany’soverallmissionnewproductsaretrendingdownward,managerscanexplorewhetherproblemshaveariseninnewproductInformationsystemsplayaninvaluableroleinhelpingmanagersdisaggregatethesummarymeadesignornewproductintroductionInadditiontomeasuresonproductandprocesssuresWhenanunexpectedsignalappearsonthebalancedscorecard,executivescanquerytheirinforinnovation,somecompaniesoverlayspecificimprovementgoalsfortheirexistingprocessesFormationsystemtofindthesourceofthetroubleIftheaggregatemeasureforontimedeliveryispoor,example,AnalogDevices,aMassachusettsbasedmanufacturerofspecializedsemiconductors,expectsforexample,executiveswithagoodinformationsystemcanquicklylookbehindtheaggregatemanagerstoimprovetheircustomerandinternalbusinessprocessperformancecontinuouslyThemeasureuntiltheycanidentifylatedeliveries,daybyday,byaparticularplanttoanindividualcompanyestimatesspecificratesofimprovementforontimedelivery,cycletime,defectrate,andyieldcustomerIftheinformationsystemisunresponsive,howOthercompanies,likeMillikenCo,requirethatmanagersmakeimprovementswithinaspecifictimeever,itcanbetheAchilles’heelofperformancemeasurementManagersatECIarecurrentlylimperiodMillikendidnotwantits‘‘associates’’(Milliken’swordforemployees)torestontheirlaurelsitedbytheabsenceofsuchanoperationalinformationsystemTheirgreatestconcernisthattheafterwinningtheBaldridgeAwardChairmanandCEORogerMillikenaskedeachplanttoimplementscorecardinformationisnottimelyreportsaregenerallyaweekbehindthecompany’sroutinea‘‘tenfour’’improvementprogram:measuresofprocessdefects,misseddeliveries,andscrapweretobemanagementmeetings,andthemeasureshaveyettobelinkedtomeasuresformanagersandemployreducedbyafactoroftenoverthenextfouryearsThesetargetsemphasizetheroleforcontinuousimeesatlowerlevelsoftheorganizationThecompanyisintheprocessofdevelopingamoreresponsiveprovementincustomersatisfactionandinternalbusinessprocessesinformationsystemtoeliminatethisconstraintHARVARDBUSINESSREVIEWJanuary–FebruaryECI’sBalancedBusinessScorecardFinancialPerspectiveGOALSPercentofsalesfromnewproductsMEASURESCustomerPerspectiveGOALSMEASURESNewproductsResponsivesupplyPreferredsupplierCustomerpartnershipPercentofsalesfromproprietaryproductsOntimedelivery(definedbycustomer)Shareofkeyaccounts'purchasesRankingbykeyaccountsNumberofcooperativeengineeringeffortsGOALSMEASURESInnovationandLearningPerspectiveGOALSMEASURESSurviveProsperSucceedCashflowQuarterlysalesgrowthandoperatingincomebydivisionIncreasedmarketshareandROETec

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