Measuring Success
Bringing 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 Toolkit
Case Study
Q & A
“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
第一代第一代績績效衡量效衡量: : 僅僅聚焦於聚焦於財務財務面面
第二代第二代績績效衡量效衡量: : 加入加入無無形形資資產產的衡量的衡量, , 如如產產品研品研發設計發設計, ,
客客戶關係戶關係, , 員員工教育工教育訓練訓練, , 行行銷資訊銷資訊, , 企企業業知知識識管理等管理等
1998 1998 年年 超超過過 75% 75% 的的S&P 500 S&P 500 市市場價場價值是值是來來自自無無形形資資產產
發發展史展史
19901990年研究年研究計劃計劃 – – 未未來組織績來組織績效衡量方法效衡量方法,12,12家企家企業業共同共同
參與參與
由哈佛教授由哈佛教授 Robert Kaplan Robert Kaplan與與Nolan Norton InstituteNolan Norton Institute
執執行行長長David NortonDavid Norton所共同研究所共同研究發發展展
1992 1992年年::發發表表 BSC BSC
1993 1993年年::發發表表 BSC BSC的的實踐實踐
1996 1996年年::發發表表 BSC BSC在策略管理在策略管理體體系的系的應應用用
2000 2000年年::發發表表 企企業業的策略性的的策略性的應應用用
平衡計分卡的發展史
Articles in Harvard Business Review: Articles in Harvard Business Review:
““The Balanced Scorecard – The Balanced Scorecard –
Measures that Drive Measures that Drive
Performance”, Jan-Feb 1992 Performance”, Jan-Feb 1992
““Putting the Balanced Scorecard Putting the Balanced Scorecard
to Work”, Sept-Oct 1993 to Work”, Sept-Oct 1993
衡量的方法衡量的方法
19921992
““Using the Balanced Scorecard asUsing the Balanced Scorecard as
a Strategic Management System”, a Strategic Management System”,
Jan-Feb 1996 Jan-Feb 1996
整合整合與溝與溝通通
19961996 20002000
““Having Trouble With Your Strategy? Having Trouble With Your Strategy?
Then Map It”, Sept-Oct 2000Then Map It”, Sept-Oct 2000
企企業業策略管理策略管理
Recognized by the Harvard Business Recognized by the Harvard Business
Review as one of the Review as one of the “most “most
important management practices important management practices
of the past 75 years.“of the past 75 years.“
什麼是平衡計分卡BSC?
發發展展BSCBSC是一是一連連串由企串由企業願業願景景(Vision)(Vision)展展開開至四至四個構個構面之面之
主要主要績績效衡量指效衡量指標標之之過過程程
四四個構個構面面(Perspectives) (Perspectives)
財務財務、、顧顧客、客、內內部流程、部流程、學習學習成成長長
策略主策略主題題(Strategic Theme)(Strategic Theme)：：長長期而言，期而言，應應完成的事完成的事項項，，
貫貫穿四穿四個構個構面面
策略目策略目標標(Strategic Objectives)(Strategic Objectives)：：為為達達成成組織組織之策略主之策略主
題題所定的短期目所定的短期目標標
關鍵關鍵流程流程(Critical Process)(Critical Process)：支持：支持達達成策略目成策略目標標的的作的的作
業業活活動動
主要主要績績效指效指標標(Key Performance Indicator, KPI)(Key Performance Indicator, KPI)：策略目：策略目
標進標進程或程或關鍵關鍵流程的衡量基流程的衡量基礎礎，且必，且必須須是可是可數數量化的量化的
BSC 的四個構面
Vision and
Strategy
Objectives Measures Targets Initiatives
財務
“To succeed
financially,
how should
we appear to
our share-
holders?”
Objectives Measures Targets Initiatives
學習與成長
“To achieve
our vision,
how will we
sustain our
ability to
change and
improve?”
Objectives Measures Targets Initiatives
顧客
“To achieve
our vision,
how should
we appear
to our
customers?”
Objectives Measures Targets Initiatives
內部流程
“To satisfy our
shareholders
and customers,
what business
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
C
au
se
&
E
ff
ec
t
C
au
se
&
E
ff
ec
t
Theme: Smart, Profitable ExpansionTheme: Smart, Profitable Expansion
50% Revenue from New Stores by Year 350% Revenue from New Stores by Year 3 Increase Sales EfficiencyIncrease Sales Efficiency
Development Project ManagementDevelopment Project Management
Great New LocationsGreat New Locations
Corporate Digital Nervous SystemCorporate Digital Nervous SystemBusiness Intelligence UseBusiness Intelligence Use
Fact-based site selectionFact-based site selection
% revenue from stores % revenue from stores
opened in last 3 yearsopened in last 3 years
Revenue from Revenue from
new storesnew stores
Avg. # of days to Avg. # of days to
break evenbreak even
Revenue per FTERevenue per FTE
Avg daily customers atAvg daily customers at
new stores in first 6 months new stores in first 6 months # repeat customers# repeat customers
Avg purchase amountAvg purchase amount
Lag between market selection Lag between market selection
and site acquisitionand site acquisition
Project duration: Project duration:
site acquisition to site acquisition to
opening dayopening day
% of stores opened % of stores opened
on scheduleon schedule
# Eligible employees trained# Eligible employees trained
Fi
na
nc
ia
l
Fi
na
nc
ia
l
Pe
rs
pe
ct
iv
e
Pe
rs
pe
ct
iv
e
Cu
st
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er
Cu
st
om
er
Pe
rs
pe
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pe
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pe
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Pe
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Em
pl
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&
Em
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&
Te
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no
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Te
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no
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P
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P
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SBU Scorecards
Group Balanced Scorecard
Metrics
Warehouse
各事業體 Strategy & BSC的連結
SBU2SBU2 SBU3SBU3SBU1SBU1
Competitive Competitive
DataData
Personnel Personnel
RecordsRecords
Survey & OtherSurvey & Other
Ad Hoc DataAd Hoc Data
Customer Customer
Service Service
ReportsReports
Intranet LinksIntranet Links
Sales DataSales Data Market 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KPI
KPI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.
公司或集公司或集團團 BSCBSC
overall strategies
Step 2.
SBU BSC
consistent with the
corporate strategies
Step 4.
Dept, team,
individuals BSC
公司或集公司或集團團
SBU SBU
CC
SBU SBU
BB
SBU SBU
AA
Dept, Team,
Individuals
Support FunctionsSupport Functions
Step 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、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
Barrier
Only 5% of the work
force understands
the strategy
The People
Barrier
Only 25% of managers
have incentives linked
to strategy
The Management
Barrier
85% of executive
teams spend less than
one hour per month
discussing strategy
The Resource
Barrier
60% of organizations
Don’t link budgets
to strategy
9 of 10 companies
fail to execute strategy
Source: Fortune
成功關鍵因素
企企業領導業領導者的者的帶動帶動
動員動員企企業業作改作改變變
- Mobilization- Mobilization
- Strategic Management- Strategic Management
擬擬定策略是定策略是
持持續續性的性的過過程程
- Learning organization- Learning organization
- Analytics and IS- Analytics and IS
- Link budgets & strategy- Link budgets & strategy
擬擬定策略成定策略成為為
每每個個人的人的職責職責
- Strategic awareness- Strategic awareness
- Personal scorecard & - Personal scorecard &
compensationcompensation
將將企企業組織與業組織與策略策略
緊緊密密聯繫聯繫
- Corporate role- Corporate role
- Business unit synergies- Business unit synergies
- Support unit synergies- Support unit synergies
將將策略策略轉換轉換成成
作作業條業條例例
- Strategy maps- Strategy maps
- Balanced Scorecard- Balanced Scorecard
- Integrate operational tools- Integrate operational tools
BSC 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
提供提供發發展展 BSC BSC 的指的指導導原原則則 & strategy-focused & strategy-focused
metricsmetrics
彈彈性的展性的展現現方式方式((策略策略與與矩矩陣陣管理管理))
多多樣樣化的化的資資料存取方式料存取方式 (Multiple Data (Multiple Data
Source)Source)
整合分析的能力整合分析的能力, , 例如例如 OLAP Reports OLAP Reports
可可執執行行與與可可運運作的工具作的工具 (Actionable tools) (Actionable tools)
整合教育整合教育訓練與溝訓練與溝通通
KM: KM: 知知識識管理管理, BSC, BSC相相關關文件的管理文件的管理
與與其他系其他系統統的整合的整合((例如例如 ERP, BI, ISO 9000, ERP, BI, ISO 9000,
Six Sigma)Six Sigma)
系系統擴統擴充之容易度充之容易度
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
微微軟軟
平衡平衡計計分卡分卡
架架構構
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 Toolkit
Underlying 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
的發展平台
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 Technology
Education on Best Practices
適合不同Users 不同的 View
Business users
Light technical people
BI developers
Web developers
系統需求
Windows 2000 Server
SQL Server 2000
SharePoint Portal Server
Office XP
Case Study
Microsoft Scorecard Portal
Knowledge BaseKnowledge Base
HTML FoundationHTML Foundation
Collaborative Interface
DiscussionsDiscussions Drill Down DetailDrill Down Detail
Strategic Strategic
InitiativeInitiative
Key MetricsKey Metrics
Case Study:
Business challengesBusiness challenges
沒有辦法衡量沒有辦法衡量 Business Business 的的 Opportunity & Opportunity & 預估年預估年
收入收入
內部網站的低使用率內部網站的低使用率,,知識沒有辦法傳承知識沒有辦法傳承
OrganizationOrganization
Real Estate Investment Trust (REIT)Real Estate Investment Trust (REIT)
員工人數員工人數: 1600: 1600
每年收入每年收入: $ billion: $ billion
Results:
SolutionSolution
Microsoft Digital Dashboard Resource Kit Digital Dashboard Resource Kit
SQL Server 2000 Data Transformation Services and SQL Server 2000 Data Transformation Services and
Analysis ServicesAnalysis Services
Integrated parts of existing intranet into the Digital Integrated parts of existing intranet into the Digital
DashboardDashboard
Rapid, widespread adoption by non-technical usersRapid, widespread adoption by non-technical users
Over $2,000,000 in incremental revenue in the first two Over $2,000,000 in incremental revenue in the first two
monthsmonths
RevenuesRevenues
每年收入up
by over
$15 million
Rapid adoption Rapid adoption
without trainingwithout training
Who Is Implementing BSC?
Gartner Group Gartner Group
predicts that more predicts that more
than 40% of the than 40% of the
Global 2000 will be Global 2000 will be
utilizing the BSC by utilizing the BSC by
20032003
If your organization If your organization
is not talking about is not talking about
the BSC, it probably the BSC, it probably
will be soon!will be soon!
您的下一步
BI & BSC 已不再是貴族化的產品
你的老闆,CEO,CFO,CIO 在想什麼……..
使用者的滿意度:
IT 要走在 User 的想法之前
學習成長
內部流程
顧客
財務
商
業
智
慧
E
R
P
O
L
A
P
Data
Mining
Balanced Scorecard Resources
To locate a partner who can help To locate a partner who can help
with Microsoft BSC solutions:with Microsoft BSC solutions:
Microsoft Certified Providers DirectoryMicrosoft Certified Providers Directory
Microsoft Consulting ServicesMicrosoft Consulting Services
rvices/ rvices/
For information about the Balanced For information about the Balanced
Scorecard:Scorecard:
The Balanced Scorecard The Balanced Scorecard
Collaborative:Collaborative:
The Balanced Scorecard InstituteThe Balanced Scorecard Institute
://
For information on the various software For information on the various software
packages in the Framework:packages in the Framework:
SQL Server 2000SQL Server 2000
SharePoint Portal ServerSharePoint Portal Server
Microsoft Office XPMicrosoft Office XP
Microsoft Data AnalyzerMicrosoft Data Analyzer
To learn about the SharePoint Portal To learn about the SharePoint Portal
QuickStart Program:QuickStart Program:
SharePoint Portal QuickStart SharePoint Portal QuickStart
InformationInformation
ervices/ ervices/
StrategyStrategy
TechnologyTechnology
ProcessesProcesses
Realizing Your Business Potential
