4. Balanced Scorecard Perspectives
อดีต
Financial
“To succeed financially, how should
we appear to our shareholders?”
ปัจจุบัน
Customer
“To achieve our vision,
how should we appear to
our customers?”
ปัจจุบัน
Vision
and
Strategy
Internal Business Process
“To satisfy our shareholders &
customers, what business
processes must we excel at?”
อนาคต
Innovation & Learning
“To achieve our vision,
how will we sustain our
ability to change & improve?”
* Source: Robert S. Kaplan and David P. Norton, “Using the
Balanced Scorecard as a Strategic Management System,”
Harvard Business Review (January-February 1996)*
75. Teamwork and Knowledge Sharing
Develop a learning organization
Continually develop and transfer knowledge
Ensure communication of best – practice ideas
Improve cross –company communication
Create and utilize a common global system and process for
sharing knowledge
Ensure availability of accurate, consistent information
across the organization
Integrate employee
86. Three Ingredients Must Be Added
QUANTIFY : Establish targets and validate the cause & effect
relationships
DEFINE THE TIME LINE : Determine how strategic themes will
create value in short-,medium-,and long term horizon
SELECT INITIATIVES : Choose the strategic investments and
action program that will enable the organization to achieve its targeted
performance in stated time frame
88. 6 ขั้นตอนการปฏิบัติ
Step 1: Define the shareholder value gap
Set the stretch targets and the value gap that must be closed by
Define the overarching financial objectives and measures
Define the targets and value gap
Allocate the value gap to growth and productivity goals
Step 2: Reconcile the customer value proposition
Identify the target customer segments and value proposition that provide new sources of
customer value by
Clarify target customer segments
Clarify the customer value proposition
Select Measures
Reconcile customer objectives with financial growth goals
89. 6 ขั้นตอนการปฏิบัติ (ต่ อ)
Step 3 : Establish the value time line
Show how the value gap will be closed over the planning horizon by
Establish the time line for results
Allocate the value gap to different themes
Step 4: Identify the strategic themes
Allocate the value gap to strategic theme by
Identify the critical few processes that have the greatest impact
Establish measures and targets
90. 6 ขั้นตอนการปฏิบัติ (จบ)
Step 5 : Identify and align intangible assets
Define the readiness gap in human, information, and organization capital
by
Identify the human, information and organization capital required to
support the strategic processes
Assess the readiness of these assets to support the strategy
Establish measures and targets
Step 6 : Identify and fund strategic initiatives
Define the specific initiatives required to support the processes and to
develop the intangible assets
Clarify and secure the funding
122. Destination Statement คืออะไร
What the organization is likely to look at
an agreed future date
ประโยคที่ใช้ คาดการณ์ ในอนาคตที่กาหนดไว้ ว่า
องค์ กรมีรูปลักษณ์ อย่ างไร