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STRATEGY & MARKETING CONSULTING
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STRATEGY & MARKETING ...
KIRENZ
STRATEGY & MARKETING CONSULTING
„Strategy is the creation of a unique and
valuable position, involving a different ...
KIRENZ
STRATEGY & MARKETING CONSULTING
balanced scorecard
Der Balanced-Scorecard-Ansatz stellt den Vorschlag eines
umsetzu...
KIRENZ
STRATEGY & MARKETING CONSULTING
balanced scorecard
Balanced Scorecards dienen der Implementierung von
Unternehmenss...
KIRENZ
STRATEGY & MARKETING CONSULTING
balanced scorecard
Finanziellen Zielsetzungen werden mit den Leistungsperspektiven ...
KIRENZ
STRATEGY & MARKETING CONSULTINGharvard business review • january–february 1996 page 39
Quelle: Kaplan, R. S. & Nort...
KIRENZ
STRATEGY & MARKETING CONSULTING
Quelle: Kaplan, R. S. & Norton, D. P. (1993). Putting the Balanced Scorecard to Wor...
KIRENZ
STRATEGY & MARKETING CONSULTING
harvard business review • september–october 1993 page 6
Rockwater’s Strategic Objec...
KIRENZ
STRATEGY & MARKETING CONSULTING
harvard business review • september–october 1993
Core Competencies: Company executi...
KIRENZ
STRATEGY & MARKETING CONSULTING
With My Ability to
Innovate and Grow
Innovation
and Learning
To My Shareholders
Fin...
KIRENZ
STRATEGY & MARKETING CONSULTING
Quelle: Gorenje (2011). http://ar2011.gorenjegroup.com/new-strategy-2012-2015/
bala...
KIRENZ
STRATEGY & MARKETING CONSULTING
Quelle: Audi (2012): http://www.audi.com/corporate/de/unternehmen/unternehmensstrat...
KIRENZ
STRATEGY & MARKETING CONSULTING
harvard business review • january–february 1996 page 46
the different perspectives....
KIRENZ
STRATEGY & MARKETING CONSULTING
Strategy
MapPING
Die Strategy
Map verbindet
intangible Werte
und wichtige
Prozesse ...
KIRENZ
STRATEGY & MARKETING CONSULTING
Learning
and Growth
Perspective
Productivity Strategy Revenue Growth Strategy
Susta...
KIRENZ
STRATEGY & MARKETING CONSULTING
harvard business review • february 2004 page 31
introduce changes to its behaviors ...
KIRENZ
STRATEGY & MARKETING CONSULTING
harvard business review • september–october 2000 page 58Quelle: Kaplan, R. S. & Nor...
KIRENZ
STRATEGY & MARKETING CONSULTING
3
Soundview Executive Book Summaries®
A Fashion Retailer’s Strategy Map
The Revenue...
KIRENZ
STRATEGY & MARKETING CONSULTING
Mehr Insights auf kirenz.de
Kontakt: Kirenz@icloud.com
KIRENZ STRATEGY & MARKETING ...
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Balanced Scorecard & Strategy Mapping

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Der Balanced-Scorecard- und Strategy Mapping-Ansatz stellt den Vorschlag eines umsetzungsorientierten Managementsystems dar, mit dem eine an der Unternehmensstrategie ausgerichtete Steuerung ermöglicht werden soll.

Der Ansatz hat folgende Besonderheiten:

Drastische Komplexitätsreduktion.
Übersetzung der individuellen Geschäftsstrategie in operationale Meßgrößen.
Aufdecken der Wirkungszusammenhänge zwischen den Meßgrößen.

Veröffentlicht in: Business
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Balanced Scorecard & Strategy Mapping

  1. 1. KIRENZ STRATEGY & MARKETING CONSULTING Mehr Insights auf kirenz.de Kontakt: Kirenz@icloud.com KIRENZ STRATEGY & MARKETING CONSULTING Balanced Scorecard & Strategy Mapping Strategie Insights KIRENZ CONSULTING Kundengewinnung & Kundenbindung im digitalen Zeitalter
  2. 2. KIRENZ STRATEGY & MARKETING CONSULTING „Strategy is the creation of a unique and valuable position, involving a different set of [combined] activities“ - Michael E. Porter - Source: Porter, M. E. (1996). What is Strategy? Harvard Business Review, November-December, p. 3-22 ; Picture: forbes.com KIRENZ STRATEGY & MARKETING CONSULTING
  3. 3. KIRENZ STRATEGY & MARKETING CONSULTING balanced scorecard Der Balanced-Scorecard-Ansatz stellt den Vorschlag eines umsetzungsorientierten Managementsystems dar, mit dem eine an der Unternehmensstrategie ausgerichtete Steuerung ermöglicht werden soll. Quelle: Horvath, P. & Kaufmann, L. (1998). Balanced Scorecard - ein Werkzeug zur Umsetzung von Strategie. Harvard Business Manager (5).
  4. 4. KIRENZ STRATEGY & MARKETING CONSULTING balanced scorecard Balanced Scorecards dienen der Implementierung von Unternehmensstrategien. Besonderheiten: Drastische Komplexitätsreduktion. ︎Übersetzung der individuellen Geschäftsstrategie in operationale Meßgrößen. Aufdecken der Wirkungszusammenhänge zwischen den Meßgrößen. Quelle: Horvath, P. & Kaufmann, L. (1998). Balanced Scorecard - ein Werkzeug zur Umsetzung von Strategie. Harvard Business Manager (5).
  5. 5. KIRENZ STRATEGY & MARKETING CONSULTING balanced scorecard Finanziellen Zielsetzungen werden mit den Leistungsperspektiven hinsichtlich der (2) Kunden, der (3) internen Prozesse sowie des (4) Lernens strategie- und visionsfokussiert verbunden. Die Leistung einer Organisation im ganzen wird damit als Gleichgewicht („Balance“) zwischen den vier Perspektiven auf einer übersichtlichen Anzeigetafel („Scorecard“) abgebildet – daher der Name „Balanced Scorecard“ Quelle: Horvath, P. & Kaufmann, L. (1998). Balanced Scorecard - ein Werkzeug zur Umsetzung von Strategie. Harvard Business Manager (5).
  6. 6. KIRENZ STRATEGY & MARKETING CONSULTINGharvard business review • january–february 1996 page 39 Quelle: Kaplan, R. S. & Norton, D. P. (1996). Using the Balanced Scorecard as a Strategic Management System . Harvard Business Review, Jan.-Feb. balanced scorecard
  7. 7. KIRENZ STRATEGY & MARKETING CONSULTING Quelle: Kaplan, R. S. & Norton, D. P. (1993). Putting the Balanced Scorecard to Work. Harvard Business Review, September-October. harvard business review • september–october 1993 page 7 Rockwater’s Balanced Scorecard Customer Perspective Financial Perspective Internal Business Perspective Innovation and Learning Perspective Pricing Index Tier II Customers Customer Ranking Survey Customer Satisfaction Index Market Share Business Segment, Tier I Customers, Key Accounts Return-on-Capital-Employed Cash Flow Project Profitability Profit Forecast Reliability Sales Backlog Hours with Customers on New Work Tender Success Rate Rework Safety Incident Index Project Performance Index Project Closeout Cycle % Revenue from New Services Rate of Improvement Index Staff Attitude Survey # of Employee Suggestions Revenue per Employee balanced scorecard
  8. 8. KIRENZ STRATEGY & MARKETING CONSULTING harvard business review • september–october 1993 page 6 Rockwater’s Strategic Objectives The Vision “As our customers’ preferred provider, we shall be the industry leader. This is our mission.” Strategy Services that Surpass Needs Customer Satisfaction Continuous Improvement Quality of Employees Shareholder Expectations FinancialCustomerInternalGrowth Return on Capital Cash Flow Project Profitability Reliability of Performance Value for Money Tier I Competitive Price Tier II Hassle-Free Relationship High-Performance Professionals Innovation Shape Customer Requirement Tender Effectiveness Quality Service Safety/Loss Control Superior Project Management Continuous Improvement Product and Service Innovation Empowered Work Force balanced scorecard Quelle: Kaplan, R. S. & Norton, D. P. (1993). Putting the Balanced Scorecard to Work. Harvard Business Review, September-October.
  9. 9. KIRENZ STRATEGY & MARKETING CONSULTING harvard business review • september–october 1993 Core Competencies: Company executives wanted employees to be highly focused on a m ho tir le m as tir bu ha he st ba as vi How Rockwater Fulfills Customer Needs Customer Need Recognized Customer Need Met Identify Win Prepare Perform Closeout #1 #2 #3 #4 #5 Development Cycle Supply Cycle balanced scorecard Quelle: Kaplan, R. S. & Norton, D. P. (1993). Putting the Balanced Scorecard to Work. Harvard Business Review, September-October.
  10. 10. KIRENZ STRATEGY & MARKETING CONSULTING With My Ability to Innovate and Grow Innovation and Learning To My Shareholders Financial Perspective With My Internal Management Processes Internal Perspective To My Customers Customer Perspective Begin by Linking Measurements to Strategy T H E BA L A N C E D S C O R E C A R D If My Vision Succeeds, How Will I Differ? What is My Vision of the Future? What Are the Critical Success Factors? What Are the Critical Measurements? Statement of Vision 1. Definition of SBU 2. Mission Statement 3. Vision Statement balanced scorecard Quelle: Kaplan, R. S. & Norton, D. P. (1993). Putting the Balanced Scorecard to Work. Harvard Business Review, September-October.
  11. 11. KIRENZ STRATEGY & MARKETING CONSULTING Quelle: Gorenje (2011). http://ar2011.gorenjegroup.com/new-strategy-2012-2015/ balanced scorecard: Vision
  12. 12. KIRENZ STRATEGY & MARKETING CONSULTING Quelle: Audi (2012): http://www.audi.com/corporate/de/unternehmen/unternehmensstrategie.html balanced scorecard: Vision
  13. 13. KIRENZ STRATEGY & MARKETING CONSULTING harvard business review • january–february 1996 page 46 the different perspectives. (See the chart “How One Company Linked Measures from the Four Perspectives.”) The company found significant correlations between employees’ morale, a measure in the learning-and-growth perspec- tive, and customer satisfaction, an important customer perspective measure. Customer satis- faction, in turn, was correlated with faster pay- ment of invoices—a relationship that led to a substantial reduction in accounts receivable and hence a higher return on capital em- ployed. The company also found correlations between employees’ morale and the number of suggestions made by employees (two learning-and-growth measures) as well as be- tween an increased number of suggestions and lower rework (an internal-business-process measure). Evidence of such strong correlations help to confirm the organization’s business strategy. If, however, the expected correlations are not found over time, it should be an indica- tion to executives that the theory underlying the unit’s strategy may not be working as they had anticipated. Especially in large organizations, accumulat- ing sufficient data to document significant cor- relations and causation among balanced score- card measures can take a long time—months or years. Over the short term, managers’ assess- ment of strategic impact may have to rest on subjective and qualitative judgments. Eventu- ally, however, as more evidence accumulates, organizations may be able to provide more ob- jectively grounded estimates of cause-and-effect relationships. But just getting managers to think systematically about the assumptions un- derlying their strategy is an improvement over the current practice of making decisions based on short-term operational results. Quelle: Kaplan, R. S. & Norton, D. P. (1996). Using the Balanced Scorecard as a Strategic Management System . Harvard Business Review, January-February. balanced scorecard Über die Aufdeckung der Wirkungszusammenhänge zwischen den Meßgrößen gelangt man von der Balanced Scorecard zur Strategy Map.
  14. 14. KIRENZ STRATEGY & MARKETING CONSULTING Strategy MapPING Die Strategy Map verbindet intangible Werte und wichtige Prozesse mit der Erzeugung von Nutzen für den Kunden und darüber zu finanzielle Ergebnisgrößen Supply Produce Distribute Manage Risk Operations Management Processes Process Perspective Environment Safety & Health Employment Community Regulatory & Social Processes Select Customers Acquire New Customers Retain Existing Customers Grow Business with Customers Customer Management Processes Information Capital Organization Capital Culture Leadership TeamworkAlignment Identify New Opportunities Select the R&D Portfolio Design and Develop Launch Innovation Processes Learning & Growth Perspective Human Capital Relationship Image Customer Perspective Customer Value Proposition Price Quality Availability Selection Functionality Service Partnership Brand Product / Service Attributes Financial Perspective Long-Term Shareholder Value Productivity Strategy Growth Strategy Enhance Customer Value ImproveCost Structure Increase Asset Utilization Expand Revenue Opportunities value proposition and customer and financial outcomes
  15. 15. KIRENZ STRATEGY & MARKETING CONSULTING Learning and Growth Perspective Productivity Strategy Revenue Growth Strategy Sustained Shareholder Value Operations Management Produce and deliver products and services Customer Management Enhance customer value Innovation Create new products and services Regulatory and Social Improve communities and the environment Customer Value Proposition Human Capital • Skills • Training • Knowledge Information Capital • Systems • Databases • Networks Organization Capital • Culture • Leadership • Alignment • Teamwork Financial Perspective Customer Perspective Internal Process Perspective Improve cost structure BrandPrice Quality Availability Selection Functionality Service Partnership Relationship ImageProduct/Service Attributes Increase asset utilization Enhance customer value Expand revenue opportunities Strategic Job Families Strategic IT Portfolio Creating Alignment and Readiness Organization Change Agenda Copyright©2004HarvardBusinessSchoolPublishingCorporation.Allrightsreserved. Quelle: Kaplan, R. S. & Norton, D. P. (2004). Measuring the Strategic Readiness of Intangible Assets. Harvard Business Review, February. Strategy Mapping Beispielhafte Bestandteile einer Strategy Map
  16. 16. KIRENZ STRATEGY & MARKETING CONSULTING harvard business review • february 2004 page 31 introduce changes to its behaviors and policies. The report shown here is a simplified version of one prepared by a company in our Balanced Scorecard database. Teamwork Develop leaders at all levels who can mobilize the organi- zation toward its strategy Alignment Attribute Leadership Culture x Strategic Objective Strategic Measure Target Actual Foster awareness and internalization of the mission, vision, and core values needed to execute the strategy Align goals and incentives with the strategy at all levels of the organization Ensure that knowledge and staff assets that have strate- gic potential are shared Leadership gap (percentage of key attributes in competency model rated above threshold) Customer-focused (customer survey; percentage who understand the organization’s mission) Strategic awareness (percentage of staff who can identify organization’s strategic priorities) Sharing best practices (number of knowledge management system hits per employee) 80% 80% 68% 52% 90% 92% 80% 75% 100% 60% 5.0 6.1 Other core values (employee change readiness survey) Strategic alignment (percentage of staff whose objectives and incentives link to Balanced Scorecard) x x x Copyright©2004HarvardBusinessSchoolPublishingCorporation.Allrightsreserved. Strategy Mapping Definition der Kenngrößen Quelle: Kaplan, R. S. & Norton, D. P. (2004). Measuring the Strategic Readiness of Intangible Assets. Harvard Business Review, February.
  17. 17. KIRENZ STRATEGY & MARKETING CONSULTING harvard business review • september–october 2000 page 58Quelle: Kaplan, R. S. & Norton, D. P. (2000). Having Trouble with Your Strategy? Then Map It . Harvard Business Review, September-October. Strategy Mapping Beispiel
  18. 18. KIRENZ STRATEGY & MARKETING CONSULTING 3 Soundview Executive Book Summaries® A Fashion Retailer’s Strategy Map The Revenue Growth Strategy “Achieve aggressive, profitable growth by increasing our share of the customer’s closet.” Financial The Productivity Strategy “Improve operating efficiency through real estate productivity and improved inventory management.” Customer Internal Learning and Growth Shopping Experience Right ProductBuilding Image Profitable Growth Growth Productivity Shopping ExperienceAvailability Complete Offering Price/ Benefit Consistent Quality/Fit Fashion Design Brand Image Strategic Awareness Goal Alignment Staff Competencies Technology Infrastructure “Sourcing and Distribution” Theme “Shopping Experience” Theme “Fashion Excellence” Theme “Achieving Brand Dominance” Theme Build the Franchise Operational Excellence Increase Customer Value ➞ ➞ Financial Customer Internal Learning Profitability Revenue Growth ■ Operating income Sourcing and Distribution Theme Measurement Target Initiative ■ 20% increase ■ Same store growth ■ 12% increase ■ Likes Program Product Quality Shopping Experience “A” Class Factories Line Plan Management Factory Relationship Skills Merchandise Buying/ Planning Systems ■ Return rate - Quality - Other ■ Customer loyalty - Ever active - # units ■ Reduce by 50% each year ■ Quality Management ■ 60% ■ 2.4 units ■ Customer Loyalty ■ Merchandise from “A” factories ■ Items in stock ■ 70% by year 3 ■ 85% ■ Corporate Factory Development Program ■ % of strategic skills available ■ Strategic systems vs. plan ■ Year 1 (50%) Year 3 (75%) Year 5 (90%) ■ Strategic Skills Plan ■ Merchants’ Desktop Quelle: Kaplan, R. S. & Norton, D. P. (2001). The Strategy Focused Organisation. Harvard Business School Publishing Corporation. Strategy Mapping Beispiel
  19. 19. KIRENZ STRATEGY & MARKETING CONSULTING Mehr Insights auf kirenz.de Kontakt: Kirenz@icloud.com KIRENZ STRATEGY & MARKETING CONSULTING Prof. Dr. Jan Kirenz Wesendonkstr. 44 81925 München KIRENZ STRATEGY & MARKETING CONSULTING Insights KIRENZ CONSULTING Kundengewinnung & Kundenbindung im digitalen Zeitalter Wir unterstützen Unternehmen und Organisationen bei der Gewinnung und Bindung von Kunden im digitalen Zeitalter: Wir liefern innovative Kunden- und Wettbewerbserkenntnisse, entwickeln nachhaltige Strategien, unterstützen beim Markenmanagement und konzipieren wirksame Markenkommunikationsstrategien.

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