By Dr.Somjai Phagaphasvivat

งานนำเสนอเรื่อง: "By Dr.Somjai Phagaphasvivat"— ใบสำเนางานนำเสนอ:

1 By Dr.Somjai Phagaphasvivat
Balanced Scorecard By Dr.Somjai Phagaphasvivat

2 The Balanced Scorecard Provides a Framework
to Translate a Strategy into Operational Terms Financial “To succeed financially, how should we appear to our shareholders?” Customer “To achieve our vision, how should we appear to our customers?” Internal Business Process “To satisfy our shareholders and customers,what business processes must we excel at?” Vision and Strategy Learning and Growth “To achieve our vision, how will we sustain our ability to change and improve?”

3 Financial Customer Internal Learning and The Revenue Growth Strategy
“Improve stability by broadening the source of revenue from current customers The Productivity Strategy “Improve operating efficiency by shifting customers to more cost-effective channels of distribution Improve Returns Financial Perspective Broaden Revenue Mix Improve Operating Efficiency Customer Perspective Increase Customer Satisfaction Through Superior Execution Increase Customer Confidence in Our Financial Advice Internal Perspective Understand Customer Segments Develop New Products Cross-Sell the Product line Shift to Appropriate Channel Minimize Problems Provide Rapid Response Learning and Growth Perspective Increase Employee Productivity Develop Strategic skills Access to Strategic Information Align Personal Goals

4 Strategic Objective : “Develop the competencies needed to support the sales process” Strategic Outcome Measure (Lag indicator) Revenue per Employee or Sales per Salesperson Performance Driver (Lead indicator) Strategic Job Coverage Ratio Strategic Initiative Redesign the Staff Development Process 1. Identify strategic jobs 2. Build competency profiles 3. Assess current staff 4. Forecast requirements 5. Identify gap 6. Build staff development plan

5

6 Business Unit Strategy
Financial Perspective Strategic Themes Growth Business Unit Strategy Sustain Harvest

7 The Customer Perspective - Core Measures
Market Share Customer Acquisition Customer Profitability Customer Retention Customer Satisfaction

8 Customer Profitability

9 The Customer Value Proposition
Generic Model = + + Value Product/Service Attributes Image Relationship Functionality Quality Price Time Example : Retail Banking Value Proposition Product / Service Attributes Image Relationship Breadth of Offering Error Free Seamless Services Knowledgeable Convenient Personal Advisor Responsive Strategic Measures * Service * Request Failure Fulfillment Index Time

10 The Customer Value Proposition - Kenyon Stores
Product / Service Attributes Image Relationship Price Benefit Fashion and Design Quality Brand Image Availability Shopping Experience Strategic Measures * Average * Mark-up * Return * Market Share * Out-of-Stock * Mystery Shopper Unit Retail Rate ( key item) (%) ( key items) Price * Transactions * Target Item * Premium on per Store Growth Rate Brand Label Core Customer Measures * Customer Loyalty * Customer (annual purchase growth) Satisfaction (survey)

11 The Customer Value Proposition (Tier I) - Rockwater
Product / Service Attributes Image Relationship Functionality Quality Price Timeliness Professional Management Relationship * Safety * Minimum * Hours * Meeting Schedule * Honesty and Openness Revision of Worked of Contractor * Engineering Submitted * Timely Submission Service Procedures * Value for of Procedures * Flexibility * Quality and Money Awareness of * Contractual Performance * Innovativeness Responsiveness * Standard of to Reduce Cost Equipment * Team Rapport/ Provided Spirit * Quality of Personnel * Production Quality

12 The Internal - Business - Process Perspective -
The Generic Value Chain Model Postsale Service Process Innovation Process Operations Process Customer Need Identified Customer Need Satisfied Identified the Market Create the Product/Service Offering Build the Products/ Services Deliver the Products/ Services Service the Customer The Internal - Business - Process Perspective - The Innovation Process Postsale Service Process Innovation Process Operations Process Customer Need Identified Customer Need Satisfied Identified the Market Create the Product/Service Offering Build the Products/ Services Deliver the Products/ Services Service the Customer

13 The Learning and Growth Measurement Framework
Core Measurements Results Employee Retention Employee Productivity Employee Satisfaction Enablers Staff Competencies Technology Infrastructure Climate for Action

14 Learning And Growth Perspective
The Strategic Job Coverage Ratio - Measurement Concept The value chain can be used to identify the critical job families of the future Process Activities Strategic Job Families Make the Market * Identify segments Customer Consultant * Economic value * Generalist * Listen to customer * Specialist Create the Offering * Design the product Customer Service * Sourcing the product * Develop and package Market and Sell * Promote Operations * Advise clients

15 Strategy Corporate Scorecard เพิ่มรายได้ ลดต้นทุน
Financial Perspective : F1 เพิ่มรายได้ F2 ลดต้นทุน Customer Perspective : C1 เพิ่มส่วนแบ่งทางการตลาด C2 เพิ่มจำนวนลูกค้าใหม่ C3 รักษาจำนวนลูกค้าเก่า C4 สร้างความพึงพอใจให้ลูกค้า Internal perspective : Innovative Process Operation Process Aftersale Process I 2 พัฒนาระบบ ประชาสัมพันธ์ I 3 พัฒนาระบบการ ให้ข้อมูลสินค้า I 1 พัฒนา ระบบR&D I 10 พัฒนาระบบ บริการหลังการขาย I 4 พัฒนาระบบการจอง และทำสัญญา I 5พัฒนาระบบการให้ คำปรึกษาด้านสินเชื่อ I 6 พัฒนาระบบ การขอสินเชื่อ I 7 พัฒนาประสิทธิภาพ การก่อสร้างและ QC I 8 พัฒนาระบบการ ส่งมอบให้ตรงเวลา I 9 พัฒนาระบบการตรวจ รับบ้านและโอนกรรมสิทธิ์ Learning & Growth Perspective : พัฒนาผลิตภาพบุคลากร L1 พัฒนาคุณภาพบุคลากร L2 พัฒนาฐานข้อมูล L3 พัฒนาบรรยากาศการทำงาน

16 Customer Satisfaction
Corporate Scorecard Strategic Theme Customer Satisfaction Supply Chain Financial Perspective : F1 เพิ่มรายได้ F2 ลดต้นทุน Customer Perspective : C1 เพิ่มส่วนแบ่งทางการตลาด C2 เพิ่มจำนวนลูกค้าใหม่ C3 รักษาจำนวนลูกค้าเก่า C4 สร้างความพึงพอใจให้ลูกค้า Internal perspective : Innovative Process Operation Process Aftersale Process I 2 พัฒนาระบบ ประชาสัมพันธ์ I 3 พัฒนาระบบการ ให้ข้อมูลสินค้า I 1 พัฒนา ระบบR&D I 10 พัฒนาระบบ บริการหลังการขาย I 4 พัฒนาระบบการจอง และทำสัญญา I 5พัฒนาระบบการให้ คำปรึกษาด้านสินเชื่อ I 6 พัฒนาระบบ การขอสินเชื่อ I 7 พัฒนาประสิทธิภาพ การก่อสร้างและ QC I 8 พัฒนาระบบการ ส่งมอบให้ตรงเวลา I 9 พัฒนาระบบการตรวจ รับบ้านและโอนกรรมสิทธิ์ Learning & Growth Perspective : พัฒนาผลิตภาพบุคลากร L1 พัฒนาคุณภาพบุคลากร L2 พัฒนาฐานข้อมูล L3 พัฒนาบรรยากาศการทำงาน

17 City of Chariotte City Council’s Strategy Map
Strategic Themes Community Safety City-within-a-City Transportation Restructuring Government Economic Development Corporate Scorecard Reduce Crime Increase Perception of Safety Strengthen Neighborhoods Enhance Service Delivery Maintain Competitive Tex Rate Promote Economic Opportunity Customer Perspective Financial Perspective Secure Funding/Service Partners Maximize Benefit/Cost Grow the Tax Base Maintain AAA Rating Internal Process Perspective Increase Infrastructure Capacity Promote Community-Based Problem-Solving Improve Productivity Streamline Customer Interaction Positive Contacts Learning and Growth Perspective Close Skills Gap Achieve Employee Climate Enhance Information Management Source : Adapted from R.S.Kaplan, “City of Chariotte(A),” (Boston:Havard Business School,1998),12.Reprinted by permission of Havard Business School.

18 City of Chariotte’s Scorecard
Reduce Crime Increase Perception of Safety Strengthen Neighborhoods Enhance Service Delivery Maintain Competitive Tex Rate Promote Economic Opportunity Customer Perspective Financial Accountability Perspective Secure Funding/Service Partners Grow Tax Base Maximize Benefit/Cost Maintain AAA Rating Internal Process Perspective Increase Infrastructure Capacity Promote Community-Based Problem-Solving Improve Productivity Streamline Customer Interaction Positive Contacts Learning and Growth Perspective Close Skills Gap Achieve Employee Climate Enhance Information Management Corporate objectives affected by the Department of Transportation. This was based on the original Chariotte Scorecard

19 City of Chariotte Department of Transportation’s Balanced Scorecard
Perspective Objective Lead Measure Lag Measure Customer C-1 Maintain the Transportation System C-2 Operate the Transportation System C-3 Develop the Transportation System C-4 Determine the Optimal System Design C-5 Improve Service Quality C-6 Strengthen Neighborhoods C-1 Repair Response: repair response action C-1 Travel Speed: average travel speed by facility and selected location C-2 On-Time Buses: public transit on time C-3 Programs Introduced: newly introduced programs, pilots, or program specifications C-5 Responsiveness: % of citizen complaints and requests resolved at the CDOT level C-6 Issue Response: defined situations where CDOT identities, responds to neighborhood traffic and mobility issues C-1 High-Quality Streets: condition of lane miles >,=90 rating C-2 Safety: citywide accident rate: # of high-accident locations C-3 Basic Mobility: availability of transit C-4 Plan Progress: % complete on 2015 Transportation Plan C-5 Commute Time:average commute time on selected roads C-6 Neighborhood-Oriented Programs: programs implemented as a result of community-based problem-solving

20 City of Chariotte Department of Transportation’s Balanced Scorecard
Perspective Objective Lead Measure Lag Measure Financial F-1 Expand Noncity Funding F-2 Maximize Benefit/Cost F-2 Costs: compared with other municipalities and private sector competition F-1 Funding Leverage: dollar value from noncity sources F-2 New Funding Sources: dollar value from sources not previously available

21 City of Chariotte Department of Transportation’s Balanced Scorecard
Perspective Objective Lead Measure Lag Measure Internal Process I-1 Gain Infrastructure Capacity I-2 Secure Funding/Service Partners I-3 Improve Productivity I-4 Increase Positive Contacts with Community I-1 Capital Investment: $ allocated to capital projects in targeted areas I-2 Leverage Funding/Service Partners: new funding/resource partners identified I-3 Cost per Unit: cost per unit I-3 Competitive Sourcing: % of budget bid I-3 Problem Identification: source and action I-4 Customer Communications: #, type, frequency I-1 Capacity Ratios: incremental capacity build vs. required by 2015 plan I-2 # of Partners: number of partners I-3 Street Maintenance Cost: cost/lane mile I-3 Transit Passenger Cost: cost/passenger I-4 Customer Surveys: survey results concerning service quality

22 City of Chariotte Department of Transportation’s Balanced Scorecard
Perspective Objective Lead Measure Lag Measure Learning and Growth L-1 Enhance Automates Information Systems L-2 Enhance “Field” Technology L-3 Close the Skills Gap L-4 Empower Employees L-1 IT Infrastructure: complete relational database across CDOT L-3 Skills Identified: key skills identified in strategic functions L-4 Employee Climate Survey: results of employee survey L-1 Information Access: strategic information available vs. user requirement L-2 Information Tools:strategic tools L-3 Skills Transfer: skill evidence in job L-4 Employee Goal Alignment: training/career development aligned with mission

23 ABB Switzerland’s Strategic Controlling Process
Actions and Key Performance Indicators Business Idea Strategy 1 Balanced Scorecard Strategic Controlling Main Actions Key Performance Indicators Strategy 2 Objectives/Measure/Milestones Business Plan (2 Years) Target Data 3 and 4 Strategic Program/Actions (Costs,Benefits,Key Performance Indicators,Milestones,Owners) 3-Quarter Rolling Forecast Budget (1 year) Gap Analysis Management Process