Putting the Balanced Scorecard to Work Robert S. Kaplan and David P Putting the Balanced Scorecard to Work Robert S. Kaplan and David P. Norton, Harvard Business Review,1993 學生：黃柏翔 指導老師：任維廉教授

Outline 自我介紹 Summary Example Conclusion Rockwater Apple Computer Advanced Micro Devices FMC Corporation Conclusion

自我介紹 姓名 黃柏翔 生日 2/27 年齡 24 興趣 慢跑 經驗 全職超商 專長 雜務

Executive Summary The balanced scorecard New measurement system Proposed in January-February 1992 issue of HBR (“The Balanced Scorecard—Measures that Drive Performance”) New measurement system Comprehensive framework Motivate breakthrough improvement Product, process, customer, market development 平衡計分卡於1992年在哈佛商業評論提出 一個新的測量系統 具有完整架構能幫助公司目標在相關領域轉型延伸 在重要的領域突破改善，如：產品、流程、客戶和市場發展

Goal Perspective New measure Management system Financial Customer Internal process Innovation and improvement activities New measure Management system 測量分為四個方面 財務、客戶、內部流程、創新與改善 建立新的方法與管理系統

Example Rockwater Apple Computer Advanced Micro Devices FMC Corporation 這篇paper列舉了四間公司為例

Rockwater: Responding to a Changing Industry Rockwater’s strategic objectives had to be translated into tangible goals and actions. 首先rockwater，在1980年競爭激烈，許多小公司退出市場，領頭的石油公司與供應商定長期契約 策略：超過顧客期待與需要的服務、客戶滿意度、持續改善、員工品質、了解股東期望，將策略轉化成具體的行動與目標

Rockwater: Balanced Scorecard 而他們的管理團隊將5個策略轉換成4個表現指標 財務：資本回報率與金流反映短期狀況，將project當做規劃與控制的基本單位，降低表現的不確定性 客戶滿意度：分為T1希望有高附加價值與T2僅用價格選擇供應商兩群客戶，公司目標為價值，一組織做顧客調查，對T1的顧客進行滿意度的調查 內部流程：過去重視部門表現、現在重視整合，核心競爭力：發展全面且即時的效能指標，將討論所花的時間轉成“有質量的時間”強調顧客滿意度 創新與改善：使另外三方面有進步，衡量創新服務帶來的營收，關鍵指標的成長

Building a Balanced Scorecard(1/3) Preparation Interviews: First Round Executive Workshop: First Round Interviews: Second Round Executive Workshop: Second Round Executive Workshop: Third Round Implementation Periodic Reviews

Building a Balanced Scorecard(2/3) Preparation Define business units 1st Interview Executives, principal shareholders, customer Strategic objectives, balanced scorecard 1st Executive Workshop Top management team Consensus in mission and strategy 2nd Interview Senior executive Tentative balanced scorecard 準備：定義業務 第一次訪談：高階主管、股東、客戶，討論策略、平衡計分卡 第一次專題討論：頂尖團隊、在策略與願景達成共識 第二次訪談：高階主管，對平衡計分卡適當性的討論

Building a Balanced Scorecard(3/3) 2nd Executive Workshop Senior management team, subordinates, middle managers Organization’s vision, strategy, scorecard 3rd Executive Workshop Senior executive team Communicating, integrating, information system Implementation All team New executive information system Periodic Reviews Strategic planning, goal, resource allocation 第二次專題討論：高階團隊、部屬、中管理者，組織期望、策略、計分卡的討論 第三次專題討論：高階主管，溝通、整合執行方式、管理方法與資訊系統 執行：全體執行，依結果建立新資訊系統 回顧：對新策略、目標的規劃、資源分配

Apple Computer: Adjusting Long-Term Performance Performance Indicator: Customer Satisfaction Core Competencies Employee Commitment and Alignment Market Share Shareholder Value 由高階管理人員開發平衡計分卡 五個績效指標 客戶滿意度：客群不同，發展獨特的測量方法 核心競爭力：專注一些能力，但量化困難 對員工調查，測量其對公司策略的理解程度 市佔率 股東價值指標：活動對公司價值的影響、評量新的生意目標

Advanced Micro Devices : Consolidating Strategic Information Sections: Financial measure Customer-based measure Critical business processes New product development Process technology development Corporate quality Organizational learning 有許多不同的績效測量，將之納入七種類型：財務、以顧客為基礎、關鍵流程、新產品開發、流程發展、公司品質、組織學習，做為系統化資料庫，有利於長期趨勢分析、規畫分析與績效評估

Interview with Larry D. Brady(FMC) What’s the status of the balanced scorecard at FMC? The cornerstone, it enables us to translate business unit strategies into a measurement system that meshes with our entire system of management. What led you and them to the balanced scorecard? We had initiated many of the popular improvement programs: total quality, managing by objectives, organizational effectiveness, building a high- performance organization.  平衡計分卡在FMC的情況？基礎，幫助將公司策略轉換到測量系統 為何想使用？曾使用過其他改善方法，效果有限

What kinds of measures were you using?  Make in implementing long-term initiatives. How did the balanced scorecard emerge? Customer service, market position, and new products. How did you launch the scorecard effort at FMC? Division managers to develop prototype scorecards for their operations. Output measures not process-oriented measures. 使用何類型的測量方式？和策略一致且長期的方法 計分卡的幫助為？除了財務之外，對客戶服務、市場定位、新產品都有影響 如何執行？部門管理者對各自部門開發計分卡，輸出導向非過程導向，有長遠價值

What obstacles did the division managers encounter? Customer and innovation perspectives. The measures tended to be nonquantifiable and input- rather than output- oriented. How often do you envision reviewing a division’s balanced scorecard? Group managers: monthly Senior corporate team: quarterly 執行困難？顧客與創新面最為困難，多難以量化或不是輸出導向 多久回顧一次？部門經理每個月，合作團隊每季

Thoughts on the Scorecard The scorecard is trend. The diversity of initiatives, each with its own slogan, created confusion and mixed signals. The scorecard as a strategic measurement system, not a measure of our strategy. 對計分卡的想法： 趨勢 不宜太多指標，容易混亂 為測量系統，而非策略的方式

The Scorecard’s Impact on External Reporting Whether or not the balanced scorecard is applicable to external reporting. Reveal information to competitors. Financial community shows little interest in making change. Most companies have several divisions, whose scorecard cannot be aggregated into an overall corporate scorecard.

Conclusion The balanced scorecard is successful. Rockwater Joseph De Feo, chief executive of Service Businesses Analog Devices, a semiconductor company The scorecard enables managers to see the breadth and totality of company operations. Strategic objectives