平衡计分卡讲义

Q & A
1
Kaplan and Norton. 1997. The Balanced Scorecard. Harvard Business School Press, p.9)
4
1.
3.
(goals)
2.
4.
Targets
2
5
l
l
l
3
Kaplan and Norton. 1997. The Balanced Scorecard. Harvard Business School Press. p.27)
6
4
Kaplan and Norton. 1997. The Balanced Scorecard. Harvard Business School Press. p.31)
7

()
()
()
()
R&D
VS.
cash - to - cash cycle)
ROCE
5
9
1.
1.
2.
3.
4.
5.
6 --
Kaplan and Norton. 1997. The Balanced Scorecard. Harvard Business School Press, p.68
10
2.
11
(cross-sell)
%

(Trailway to Trolls)
8 Metro Bank
12
1.
Kaplan and Norton. 1997. The Balanced Scorecard. Harvard Business School Press, p.129 )
13
5.
1.
2.
4.
3.
10
(: Kaplan , R. and D. Norton , The Strategy Focused Organization,

Harvard Business School Press, Boston , Massachusetts, Nov 2000, p.9.)
15
16
(ROCE)12%
ROCE
()
(
)

()

(/
)()
ROI
(
)
Y2K
11: Mobil NAM&R

(: Kaplan , R. and D. Norton , The Strategy Focused Organization , Harvard Business School Press,
17
18
: New Profit (NPI)
$5m
$500k

14
$4.5 M
NPI

80%

NPI

80%

- NPI
NPI

NPI
12 : New Profit
(: Kaplan, R. New Profit Inc.: Governing the Nonprofit Enterprise,N9-100-052 (Boston: Harvard Business School, 1999), 15.
19
Reprinted by permission of Harvard Business School. )
()
1.
2.
2.
3.
4.
5.
6.
7.
8.
SBU SBU SBU SBU

A
B
C D
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XX XX XX XX
XX XX XX XX
SBU
13 :
(: Kaplan , R. and D. Norton , The Strategy Focused Organization ,
Harvard Business School Press, Boston ,Massachusetts, Nov 2000, p.48. )
21
22
/
/
14:
23
1: Mobil NAM&R
,
()
(%)
-- ($MM)
-- ($MM)
(/ / )
6
()
, (%)
,
, (%)
(%)
* %
* %
* F3 %
(%)
()
/ / ($MM)
(%)
( )
(%)
(%)
-- -- ( )
-- -- ( )
()
(%)
(%)
1997 1997 1997

(YTD)
1997
1997

24
15: Mobil NAM&R

25
2 : Mobil NAM&R
90%
90%
90%
(,)
0-1
3-6
10
NAM&R /
(SBU)
5-8
20
91%
98%104%
120%
M&R(30%)
SBU(70%)
()

26
27
()
()
16
28

(3-5)
1.
2.
3.
4.
(2-3)
(1)
17:
29
()
()
1.
2.
4..
3.
0.(+KPI)
5. SWOT
6.
7.
8.
9.
10.
18:ABB Switzerland
30
(: Kaplan , R. and D. Norton , The Strategy Focused Organization , Harvard Business School Press, Boston ,Massachusetts, Nov 2000, p.283. )
(
)
12%
50%
()
70%
85%
20%
2.4
60%
(50%)
(75%)
(90%)
:
:
Fred Bell
1/98~8/99
X 5
5 X $1,900=$9,500
1998
Q1
Q2
Q3
1999
Q4
Q1 Q2
9500 9600 10500 12000 9500 9500

50000
Q3
Q4
8000
20000
:
A
B
19

31
A:
()
()
1997 1998
1./ /
()
N.A.
$15,500
$1,276
N.A.
$15,500
$1,276
2.
()
()
3.
( %
(
)
(
)
162,600
483,700
127,000
15%
18,000
73,000
186,000
167,000
215,000
20%
41,000
126,000
419,000
356,000
$200.00
$250.10
$310.00
$410.00
$250.00
$300.00
$340.00
$490.00
$120.00
$260.00
$400.00
$460.00
$120.00
$260.00
$450.00
$500.00
4.
()
5.
() 6.
95%__
20:
National

32
40%
15%
80
160
240
320
400
>$1m
30
<$300k
150
NPV<$1m
30
$1-3m
60
$3-6m
90
$6-15m
120
>$15m
150
15%
(3)
10%
(
)
>16
20
12-16
40
8-12
60
4-8
80
<4
100
10%
20
40
60
80
100
10%
Alpha
20
Beta
40
60
80
100
100%
2001,000
21:National
33
EVA
22:Grupo BAL
Harvard Business School Press, Boston ,Massachusetts, Nov 2000, p.312 )
34
35
23:
(: Simons, R. Levers of Control: How Managers Use Innovative control Systems to Drive Strategic
Renewal(Boston: Harvard Business School Press, 1995), 159.) )
36

()
()
1.
2.
37
()
3 :
SBU
1.
2.
3.
4.
SBU
BSC
u
u
u
u
FMC
SBU
u
u
u
u (
)
Citibank()
Johnson&Johnson
SBU
u
u
Mobil
(: Adapted from Kaplan , R. and D. Norton , The Strategy Focused Organization ,

Harvard Business School Press, Boston ,Massachusetts, Nov 2000, p.167-187. )
39
3 :()
SBU
5. SBU

BSC
u
6.
SBU u
u
7.
SBU
u
u
u
u
SBU
u
The Limited()
HalliburtonBrown&Root
Chalotte
()
NEC

40
AAA
Charlotte21
24 :Charlotte

41
25 : Charlotte
42
()
1.
2.
3.
2.
()
1.
4.
26:

44
3.
(
)
2.
F1.
C1.
C2.
C3.
C4.
()
I1.
I2.
I3.
I4.
VS.
()
($)
L1.
L2.
L3.
VS.
1.
4.
27: Mobil
45
Andersen
Consulting
EDS
Oracle
SBU
A
SBU
B
SBU
C
SBU
D
28:

46

No.1
29 :FINCO IT
47
-
-
-/
-
-
-
(
)
30 :FINCO IT
48
49

1.
(1)
(2)
(3)
(4)
2.
3.

50
()
4.
5.
6.

51
6%16%
()
(93)
(95,~98)
2-2.5%
20%
1m
-$500m
+700m
4 70% 15030
63%
20% 80%
31: MobilNAM&R

52
4Duke Children
-$50m
+$10m
$14,88
9
$11,146
-25%
4.3
4.3
50%
47%
4.7
4.7
60%
94%
+11%
+11%
+20%
+100%
-25%
11%
4%
11%
7%
(: Kaplan , R. and D. Norton , The Strategy Focused Organization,
-63%
-36%
Harvard Business School Press, Boston , Massachusetts, Nov 2000, p.21. )

53
54
2BSC
3
4
5
(
)
6
7
8BSC
9BSC
10
1
2
3
2
BSC
1
2
3
4
32
55
2A. Communicate to
Middle Managers:
2B. Develop Business

Unit Scorecards: Using the
4. Review Business Unit

Scorecards: The CEO and the
The top 3 layers of

management (100 people) are
brought together to learn about
and discuss the new strategy.
The BSC is the communication
vehicle.( months 4-5)
corporate scorecard as a template,

each business unit translates its
strategy into its own scorecard.
(months 6-9)
executive team review the individual

business units scorecards. The
review permits the CEO to participate
knowledgeably in shaping business
unit strategy.(Months 9-11
Time Frame (in months)
10
11
12
Actions
1. Clarify the
5. Refine the Vision: The review
3A. Eliminate Nonstrategic
Vision: 10 members of Investments: The corporate scorecard, by of business uit scorecards identifies several
cross-business issues not initially included in
a newly formed executive
team work together for 3
months. A BSC is
developed to translate a
generic vision into a
strategy that is understood
and can be communicated.
The process helps build
consensus and
commitment to the strategy.
clarifying strategic priorities, identifies many

active programs that are not contributing to the
strategy.(month 6)
the corporate strategy. The corporate

scorecard is updated.(month 12)
6A. Communicate the BSC to

3B. Launch Corporate Change
the Entire Company: At the end
Programs: The corporate scorecard
of 1 year, when the management teams are
identifies the need for cross-business change
comfortable with the strategic approach, the
programs. They are launched while the business scorecard is disseminated to the entire
units prepare their scorecards. (month 6)
organization.( month 12-ongoing)
33
(Kaplan, R. and D. Norton, Using the Balanced Scorecard as a Strategic Management System, Harvard
Business Review (Jan-Feb 1996): 78-79. )
56
9. Conduct Annual Strategy

Review: At the start of the third year, the initial
6B. Establish Individual

Performance Objectives:
strategy has been achieved and the corporate strategy

requires updating. The executive committee lists 10
strategic issues. Each business unit is asked to
develop a position on each issue as a prelude to
updating its strategy and scorecard. (months 25-26)
The top layers of management link

their individual objectives and
incentive compensation to their
scorecards. (months 13-14)
Time Frame (in months)
13
14
15
16
17
18
19
20
21
22
23
24
25
26
Actions
7. Update Long-Range
Plan and Budget: 5-year goals
are established for each measure. The
investments required to meet those
goals are identified and funded. The
first year of the 5-year plan becomes
the annual budget. (months 15-17)
8. Conduct Monthly and

Quarterly Reviews: After
corporate approval of the business unit
scorecards, a monthly review process,
supplemented by quarterly reviews that
focus more heavily on strategic issues,
begins. (month 18-ongoing)
10. Link Everyones

performance to the
BSC: All employees are asked
to link their individual objectives
to the BSC. The entire
organizations incentive
compensation is linked to the
scorecard. (months 25-26)
34()
57
1
5
9
2
10
BSC
7
3
Note: steps 7, 8, 9, and 10 are

performed on a regular schedule.
The BSC is now a routine part
of the management process.
35()
58

36
BSC
BSC
BSC
BSC
BSC
BSC
BSC
()
-/BSC
BSC
BSC
BSC
BSC
BSC
59
(
-- 183
60
1.
2.
3.
(1)
(2)
(3)
(4)
(5)
(6)
(7)
61
BSC
BSC
/
/
BSC
BSC
()
37BSC
62
( -- 18390269)
()
BSC
BSC
BSC
BSC
37BSC()
( -- 18390269)
63
BSC
(
).
BSC
BSC
()
38BSC
64
( -- 18390270)
()
BSC
BSC
BSC/
BSC
BSC
()
BSC
(BSC
)
38BSC()
65
( -- 18390270)
()
39BSC
BSC
66
( -- 18390272)
()
BSCBSC
BSC
39BSC()
67
( -- 18390272)
BSC
BSCBSC
BSC
BSC
BSC
BSC
()
40BSC
68
( -- 18390273)
()
40BSC()
69
( -- 18390273)
(Kaplan R. and D. Norton, The Strategy-Focused

Organization, Harvard Business School Press, Boston,
Massachusetts, USA, 2000)
71
Cisco
Microsoft
72
73
74
75
76
77
78
Intranet
79
80
81
82
83
5 22 %
5 22 %
810 34 %
5 22 %
Best Practices, LLC 199822
22
80%
84

TQM
85

TQM
TQM
TQM
TQM

TQM
TQM
86
87

TQM
88
89

ABC
ABC
90

EVA
91
92
93
94
95
96
97

1.
2.

(1)(2)
(3)(4)
3.
(activity)
98

4.
()
()
99

5.

/;
;
;
/;
;
;
;
;
;
100

6. ()
7.
(BSC
ABC
)
)
101
ABC&
ABM
ABC&
ABM
8.
ABC&
ABM
ABC&
ABM
41
)
102

9.
n
103
104

1.
2.
3.
4.
5.
105
Q & A
106

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Q & A

cash - to - cash cycle)

(: Kaplan , R. and D. Norton , The Strategy Focused Organization,

11: Mobil NAM&R

: New Profit (NPI)

SBU SBU SBU SBU

1997 1997 1997

(: Kaplan , R. and D. Norton , The Strategy Focused Organization ,

15: Mobil NAM&R

(: Kaplan , R. and D. Norton , The Strategy Focused Organization ,

(: Kaplan , R. and D. Norton , The Strategy Focused Organization ,

9500 9600 10500 12000 9500 9500

(: Kaplan , R. and D. Norton , The Strategy Focused Organization ,

(: Kaplan , R. and D. Norton , The Strategy Focused Organization ,

(: Adapted from Kaplan , R. and D. Norton , The Strategy Focused Organization ,

(: Kaplan , R. and D. Norton , The Strategy Focused Organization ,

(: Kaplan , R. and D. Norton , The Strategy Focused Organization ,

(: Kaplan , R. and D. Norton , The Strategy Focused Organization ,

(: Kaplan , R. and D. Norton , The Strategy Focused Organization ,

(: Adapted from Kaplan , R. and D. Norton , The Strategy Focused Organization ,

(: Adapted from Kaplan , R. and D. Norton , The Strategy Focused Organization ,

(: Kaplan , R. and D. Norton , The Strategy Focused Organization ,

Harvard Business School Press, Boston , Massachusetts, Nov 2000, p.21. )

2B. Develop Business

4. Review Business Unit

The top 3 layers of

corporate scorecard as a template,

executive team review the individual

Time Frame (in months)

clarifying strategic priorities, identifies many

the corporate strategy. The corporate

6A. Communicate the BSC to

9. Conduct Annual Strategy

6B. Establish Individual

strategy has been achieved and the corporate strategy

The top layers of management link

Time Frame (in months)

8. Conduct Monthly and

10. Link Everyones

Note: steps 7, 8, 9, and 10 are

(Kaplan R. and D. Norton, The Strategy-Focused

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