什么是平衡计分卡?

A framework that helps organizations translate strategy into operational objectives that drive behavior and performance.

深入的BSC指南,帮助您更聪明的计划.

在他们的原著中, 的 平衡计分卡, Translating 策略 Into Action, Drs. 罗伯特年代. Kaplan和David P. Norton opened with a simple metaphor for strategy: pretend you are entering the cockpit of a jet airplane, 他们问读者. Now, what if you only had one instrument to 测量 your flight? If you only 测量 altitude, how do you gauge your fuel level? If you are only measuring your fuel, how do you ensure that you have a safe airspeed?

平衡计分卡书缩略图的ir point was that organizations need a full set of 测量ments to navigate complex competitive environments. 虽然现在看来很奇怪, when they initially published their groundbreaking book in the early 1990s, 这是一个相当具有革命性的建议. 当时和现在, organizations have a natural inclination to singularly focus on the bottom line, without a scientific approach to performance 测量ment across all parts of the organization. Drs. 卡普兰和诺顿的解决方案, 平衡计分卡, 恰逢大数据时代的到来, and demanded organizations look carefully at their internal processes to better execute strategy.

在当今的大数据时代, where data is seamlessly integrated into how we think about organizational performance management, 平衡计分卡还重要吗? 你得原谅这里的一些偏见, 但库博软件app下载相信,在数据分析的时代, 平衡计分卡 is a more powerful tool than ever.

平衡计分卡的定义

在最高的概念层次上, 平衡计分卡 is a framework that helps organizations translate strategy into operational objectives that drive behavior and performance. By blending both internal process and financial 测量s, 平衡计分卡 creates a cohesive set of cause-and-effect relationships that touch all aspects of an organization’s performance. 由于其固有的灵活性, organizations use 平衡计分卡 in a diverse set of applications including operational management, 但它最适合清晰地表达, 测量, and execute the major strategic objectives of an organization.

As the bridge between operations and the strategic 愿景, 平衡计分卡 has grown into a comprehensive strategy management system that can effectively synergize with other frameworks, 例如精益六西格玛或改善. 哲学上, 平衡计分卡 plays well with others because it can adapt to any strategy or industry.

Many organizations struggle to breathe life into their organizational strategic planning. It is all too common to draft a five year strategic plan without any methodology to regularly review progress and, 批判性的, 调整的计划. 的 平衡计分卡 combines all aspects of the planning process under a single roof by tying the organizational mission, 愿景, and values directly to the 执行 of the strategic plan. With 平衡计分卡 in place, organizations are able to more effectively:

  • Align the organization to a single mission and 愿景
  • Create an executable strategic plan with financial, customer, and internal process goals.
  • 监督战略计划的进展
  • Adapt the strategic plan to changing environments on a regular basis

平衡计分卡是管理系统的一部分. 这到底意味着什么呢?

A 策略 Management System (SMS) includes strategic development, 执行, 监控, 和适应. 的 平衡计分卡 translates the strategic plan into an actionable and trackable system. To simplify things, we can break 平衡计分卡 down into two primary components:

  • 战略地图 – Visual illustration of 目标 broken down by Perspective and 的me
  • 平衡计分卡 -组织绩效管理体系, 组成的观点, 目标, 策略性主要表现指标, 战略行动, and their cause-effect relationships to one a不her

 战略地图 outlines the big picture direction of an organization, and often includes a mission or 愿景 statement at the top as a reminder. 然后,该地图通常分为四个部分 视角 把目标组织成输入和输出.

不同行业的观点及其顺序不同. Fundamentally, perspectives help an organization divide internal 改变s and their desired outputs. For example, a for-profit company’s perspectives may be Financial, Customer, Internal Process, and 人才和技术.

视角

Think of the Financial and Customer perspectives as outcomes (visually, they sit on the top of the map to display that they rely on the Internal Process perspective). 的 Financial perspective can include goals and 测量s around profit. 的 Customer perspective can include goals and 测量s around customer satisfaction.

的 Internal Process focuses on strategic operational shifts, and usually contains the greatest number of strategic objectives. Process objectives tell the story of what your organization is going to do, .

最后, 人才和技术, 也被称为“学习和成长”,” contains organizational objectives around attracting and retaining talent, 实施正确的系统.

Public sector and non-profits organizations follow the same logic, although the perspectives are often reordered so that Customer or “Stakeholder” is the top outcome, and the Financial/Budget perspective might be at the bottom.

战略目标

Within each perspective, there are strategic objectives. 战略目标 are action statements that provide a broad strategic direction for the organization. A well-crafted Internal Process Objective might sound something like, “Execute proactive and consistent account management.如果这听起来有点含糊的话, 抓住, we’ll continue to nail down exactly what that means with our strategic Initiatives and Key Performance Indicators.

To give you an idea of a simple, best-practice 战略地图, we’ve included our own ESM map below.

ESM_策略_Map2

的re are few secrets here - we are a for-profit software company, 所以库博软件app下载的首要目标是赚钱. 在地图上继续前进, the customer objectives take a slightly different form, 库博软件app下载用引号来表达, 作为客户的声音. 的 Internal Process perspective is composed of several product enhancement and account management objectives. 最后, the Organizational (aka “人才和技术”) perspective focuses on our company culture and systems.

如何撰写战略目标

Once your objectives have been agreed upon, we recommend you establish firm definitions for each. An objective definition should be 2-3 sentences in length that clearly communicates everything necessary to achieve the objective and reduce ambiguity. 需要回答的关键问题有:

  • 为什么目标很重要?
  • 库博软件app下载的目标是什么?
  • 库博软件app下载将如何实现这个目标?

Translating a 战略地图 into a 平衡计分卡

战略地图, 以及它的观点和目标, 是平衡计分卡的起点吗. A comprehensive 平衡计分卡 will break down 目标 into Key Performance Indicators (kpi) 和战略举措.

BSC terminology varies heavily among different companies. 为简单起见, all 测量ments will be referred to as “Key Performance Indicators” and funded strategic projects as “战略行动.”

二元同步通信组件

策略性主要表现指标 are the quantitative illustration of an Objective’s performance. kpi help answer the question, “Are we accomplishing our Strategic Objective?” By defining the kpi and their respective targets, the organization:

  • 清楚地定义了成功
  • 提供监控目标进展的方法
  • 将行为导向一个目标
关键绩效指标激励

在库博软件app下载的ESM示例中, our Strategic Objective is to “Execute proactive and consistent account management.” In order to evaluate the effectiveness of ESM’s account management process, 库博软件app下载包括了KPI, “完成客户端签入的百分比.”

许多目标可能需要多个KPI. 因为ESM是一个小团队, 库博软件app下载保持了一个简单的KPI, 虽然再加一个会很容易, 如, “Percent of client enhancement requests delivered quarterly.”

的 challenge for organizations is to find the critical 1-2 kpi per Objective that tell a complete performance story, 我不打算深入研究太多细节. To avoid diluting the cause-effect logic inherent to the BSC, I recommend organizations to 不 exceed three kpi per Objective.

战略行动

If the Strategic Objective is what you are going to do, then the Strategic Initiative is how you’re going to do it.  A Strategic Initiative is an investment of resources dedicated to accomplish an organizational Objective.  它们的范围很清楚 改变 projects that close the gap between the current and desired performance levels. If you'd like to 了解更多 about strategic initiatives, I recommend our blog series on effective initiative management.

让库博软件app下载回到ESM的例子, we’re going to improve our account management process by implementing a new CRM system. As part of defining this Strategic Initiative, our team should include:

  • a business case as to why this initiative helps support the Objective
  • 计划的开始/结束日期
  • 一个预算
  • 明确定义的可交付成果
活动页面示例

理解平衡计分卡中的因果假设

的 beauty of 平衡计分卡 system is that it provides strategic planners and leadership teams a clear lens to evaluate basic assumptions that were made when establishing the strategic plan.

Let’s pretend for a moment that we have a situation like the one pictured below, where the ESM team’s client check-in KPI was way off (it’s 不, 我保证). 扩展假设, let’s say the Implement new CRM system Initiative has already been wrapped up and completed, 和很顺利.

平衡计分卡 Example Assumption-854219-edited

Now we’re in a situation where our strategic initiative did  yet have the intended impact on our strategy, as our KPI is still off target. This situation should open up powerful questions for your leadership team, 如:

  • 库博软件app下载资助的项目是否正确?
  • Do we need to wait to see the results for this initiative?
  • 库博软件app下载有正确的行动计划优先事项吗?
  • Is this Initiative linked to the appropriate Objective/KPI?

Notice that all of these questions are focused on big-picture strategic concepts. This is the type of dialog that an effective strategy management system can create.

将所有内容放在一起——战略回顾会议

的 effort required to create a 平衡计分卡 can be wasted without the means to regularly review and adapt your 目标, kpi, 和战略举措. As demonstrated by the previous CRM example, the plan needs to adapt to new data. 战略回顾会议 (SRMs) are a regular (commonly quarterly) discussion of BSC performance, 关键问题, 并建议航线修正. If you are creating a BSC and strategic management process, the SRM is where the organization will derive the greatest sustainable long-term value beyond communication and alignment. We write a lot about SRMs and how to most effectively construct and facilitate them, but the key takeaway should be that they are decision-driven meetings that focus on big-picture strategic questions rather than tactical issues.

治理

创建有效的战略管理系统, 需要领导支持, 纪律, 一开始花了很多时间. 库博软件app下载是有偏见的,但库博软件app下载强烈建议 考虑技术解决方案 让这一切变得简单. Manipulating hundreds of slides or spreadsheet lines can cause the BSC process to fail under the weight of its own version control issues.

了解更多

All organizations face challenges during SMS implementations. Ultimately, the advantages far outweigh any 改变 management issues. 的 平衡计分卡 provides an excellent tool to breathe life into the strategic planning process, 不断的适应, 沟通组织愿景.

 

从今天开始创建你的平衡计分卡!

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