毕博 The Balanced Scorecard and the DOD.ppt

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1、毕博毕博 The Balanced Scorecard and the DODTransformationandChangeSolutions1TopicsOverviewlWhatisthebalancedscorecard?lWhousesit?lWhatareitsbenefits?lCaseExampleslHowdoesitrelatetooverallperformancemanagementandorganizationalstrategy?Balanced Scorecard BasicslKeyprincipleslDevelopingabalancedscorecardlD

2、evelopingmeasuresChallenges in Implementing the Balanced ScorecardSupporting ToolsWrap-up:Summary,Resources and Q&AMay20052005BearingPoint,Inc.OverviewTransformationandChangeSolutions3The Balanced Scorecard:A Strategic Management ToolInvented by Robert S.Kaplan and David P.NortonlThepurposewastoprov

3、ideameaningfulmanagementcontroltoolthatis“balanced”andgoesbeyondstandardfinancialperformancemeasureslThenamereflectsthebalanceprovidedbetween:short-andlong-termobjectives,financialandnon-financialmeasures,laggingandleadingindicators,andexternalandinternalperformanceperspectives.Originally was applie

4、d to commercial organizationsEvolved to meet unique non-profit and government needsEvolving techniques and applications The Balanced Scorecard should be viewed as only one component of an overall approach to managing performance of an organizationMay20052005BearingPoint,Inc.TransformationandChangeSo

5、lutions4The Traditional View:Four Integrated PerspectivesProcess/ProductPerspectiveObjectivesTargetsMeasuresInitiativesThe Balanced Scorecard aligns goals,measures and targets with the organizations mission and vision.Customer PerspectiveObjectivesTargetsMeasuresInitiativesOrganization/Learning Pers

6、pectiveObjectivesTargetsMeasuresInitiativesFinancial PerspectiveObjectivesTargetsMeasuresInitiativesMissionand VisionMay20052005BearingPoint,Inc.TransformationandChangeSolutions5Organization/LearningPerspective“People”TheabilitytocontinuallyinnovateandimproveCustomerPerspective“Satisfaction”Measurem

7、entsviewedthroughtheeyesofcustomersand/orkeystakeholdersProcessPerspective“Business Processes”Theperformanceofinternaloperationalprocessesthathavethegreatestimpactoncustomersatisfaction&productorservicequalityFinancialPerspective“Financial”FinancialmeasuresappropriateforinternalandexternalaudiencesT

8、he choice of perspectives need to work for your organization.For some applications others include:community,health&safety,and environmentFocus Areas for the Scorecard PerspectivesMay20052005BearingPoint,Inc.TransformationandChangeSolutions6Private versus Public Balanced ScorecardThe Balanced Scoreca

9、rd can be adaptive to serve both public and private organizations.CustomerLearningandGrowthInternalFinancialPublicSectorViewMissionPrivate Sector ViewFinancialCustomerInternalLearningandGrowthMay20052005BearingPoint,Inc.TransformationandChangeSolutions7Noted PractitionersCommercial OrganizationslExx

10、on-MobillAllstatelCIGNAP&ClFMClUPSlAT&TCanadalNovaScotiaPowerlNationalAssociationofSecuritiesDealers(NASD)lSouthernGardensCitrusGovernment and Non-profits:lDefenseLogisticsAgencylUSArmylUSAirForcelUSEconomicDevelopmentAgencylTheCityofCharlotte,NClStateofWashingtonlUKMinistryofDefenselUnitedWayofSout

11、heasternNewEnglandlHoodCollegeBoth large and small,private and public-sector organizations have found the balanced scorecard to be a viable strategic management tool.May20052005BearingPoint,Inc.TransformationandChangeSolutions8Benefits of a Balanced ScorecardOft-cited uses and benefits by the leadin

12、g practitioners include:lAlignmentofperformancemeasureswithbusinessstrategylFacilitatescommunicationsofcorporateobjectivestoalllevelslReinforcementofcorporategoalsintooperatingunitobjectiveslFoundationforincentivecompensationplanslIndicationoffutureresultslDiagnostictooltomonitorperformancewithfinan

13、cialandnon-financialmeasuresStrategic Operating PlanBalanced Performance MeasuresCustomerOrganizationalLearningFinancialProduct/ProcessesThe Balanced Scorecard can effectively link strategic objectives into meaningful,measurable actions.May20052005BearingPoint,Inc.TransformationandChangeSolutions9Ho

14、w is the Balanced Scorecard Different?The measures derived from the mission and strategy represent a balance between external and internal measuresStakeholders&CustomersInternal Processes&Learning&GrowthExternal MeasuresInternal MeasuresOther Characteristics:Itisatop-downreflectionoftheorganizations

15、missionandstrategyItshould beforward-lookingItshould helpyoufocusThe Balanced Scorecard can serve as a“strategic framework”for proactively manage performance.May20052005BearingPoint,Inc.TransformationandChangeSolutions10A Strategic Framework for Action“The Balanced Scorecard;”Robert Kaplan and David

16、 Norton,Harvard Business School Press,1996Strategic Feedback and LearningArticulatingthesharedvisionSupplyingstrategicfeedbackFacilitatingstrategyreviewandlearningCommunicating and LinkingCommunicatingandeducatingSettinggoalsLinkingrewardstoperformancemeasuresBalancedScorecardClarifying and Translat

17、ing the Vision and StrategyClarifyingthevisionGainingconsensusPlanning and Target SettingSettingtargetsAligningstrategicinitiativesAllocatingresourcesEstablishingmilestonesMay20052005BearingPoint,Inc.TransformationandChangeSolutions11Case#1 Air ForceMissionVisionGoalObjectivesSupporting MetricsGoals

18、20%EquipmentAvailabilityImprovementReduceAnnualOperatingSupportCostby10%NLTFY11EnablingWar-WinningCapabilityVisionExpeditionary,Net-CentricOperationsEnterpriseFocusedBusinessSystemsandProcessesLeanOperatingPrinciplesPerformance-BasedManagementObjectivesEnsuredMissionPreparedness&PerformanceImprovedR

19、eliabilityofSupportLowerTotalCostofSupportImprovedCost/ReqtsPredictabilityReducedCycleTimesLeanBusinessOperatingSystemHighPerforming,FlexibleWorkforceInstitutionalizeTransformationProcesses=Mission of LogisticsGettheForcetotheFightKeeptheForceintheFightPreparefortheNextFightMay20052005BearingPoint,I

20、nc.TransformationandChangeSolutions12Key Logistics Division:nChangedfinancialviewtoaresourceorcostviewnPutthewarfighterastheprimarystakeholderorcustomernFocusedonsubsetofcoreprocesses/functionsnAddressbothleadingandlaggingindicatorsofperformancegoalsnMetricslinkedtoOSDBSCLessons Learned:nTrainpartic

21、ipantsnUseanexperiencedfacilitatornMoresessionsareneededtodriveacompletestrategymapwithperformancemeasuresIncrease avail.of equipment by20%within FYDPReduce AnnualOperating SupportCost by 10%WarfighterEnsure support to the warfighter:Ensure warfighter readiness,effectiveness and satisfaction.Logisti

22、cs ProcessIncrease WS material reliability support and reduce end-to-end cycle time:Manage processes/infrastructure to ensure right support is provided to the warfighter at the right place and time.Resource PlanningMinimize logistics costs and improve predictability while meeting warfighter requirem

23、ents:Apply fiscal resources to maximize benefits to the warfighter.Innovation&LearningProvide sufficient staffing and skill levels to support the warfighter.Ensure institutionalization of transformational processes.Cause/EffectCause/EffectCause/EffectCause/EffectLeadingLaggingCase#1 Air Force BSCMay

24、20052005BearingPoint,Inc.TransformationandChangeSolutions13AFMC Strategy MapInternal ProcessesOperator/StakeholderLearning and GrowthDevelop&Enable Our People Provide a mission-ready and expeditionary focused workforceO.1.1Deliver continuous learning across career fieldsP.1.1Develop leaders strategi

25、cally,operationally,and tactically P.1.3Enable a healthy,fit,and safe workforceW.1.2Institutionalize the AF culture(military/civilian/ARC)W.1.1Instill supervisory competencies P.1.2Develop,Field,and SustainSustain/support effectivelyP.5.2Field effectivelyP.5.3Stabilize ratesP.5.4Develop a culture of

26、 realistic planningW.5.1Deliver on costO.5.2Deliveragreed capabilityO.5.3Deliver quality productsO.5.4Deliver on timeO.5.1Shape shared expectationsP.5.1Streamline operationsP.5.5Align the CommandAlign resources to long term prioritiesP.3.2Integrate the enterpriseP.3.1Respond to and communicate stand

27、ardsP.3.3Foster a culture of customer focus and accountabilityW.3.1Align based upon AF standardsO.3.1Identify,Develop,and Transition Technology Develop effects-based technological solutions that satisfy warfighter requirements/CRRA shortfallsP.4.3Develop and push innovative technologiesP.4.2Transiti

28、on robust capabilities that enable warfighters to execute Joint and/or Air Force CONOPSP.4.1Provide technology-based solutions for air,space,and information dominanceO.4.1Develop the ability to make sound technology decisionsW.4.1Identify mechanisms to prioritize and manage the balance of S&T invest

29、mentsP.4.4Operate QualityInstallationsDevelop and sustain a culture of pride in providing world-class mission supportW.2.1Sustain Effective Force Protection and SafetyP.2.3Protect the EnvironmentP.2.2Provide world-classcustomer serviceO.2.2Develop and Sustain Infrastructure and FacilitiesP.2.1Improv

30、e Support ServicesP.2.4Provide quality infrastructure,facilities,environment,safety and force protectionO.2.1Be a valued team memberWar-winning capabilitieson time,on costMay20052005BearingPoint,Inc.TransformationandChangeSolutions14Develop,Field and SustainMeasures-P.5.5Objective P.5.5Definition:Co

31、ntinuously address cycle time,cost per unit,turbulence and friction.MeasureT&E Cost EffectivenessDataSourceMeasureT&E Cost VisibilityDataSourceMeasureOrganic Aircraft Days Held IndexDataSourceDevelop,Field,and SustainSustain/support effectivelyP.5.2Field effectivelyP.5.3Stabilize ratesP.5.4Develop a

32、 culture of realistic planningW.5.1Deliver on costO.5.2Deliveragreed capabilityO.5.3Deliver quality productsO.5.4Deliver on timeO.5.1Shape shared expectationsP.5.1Streamline operationsP.5.5Internal ProcessesOperator/StakeholderLearning and GrowthMay20052005BearingPoint,Inc.TransformationandChangeSol

33、utions15Case#2 Cascading to a Functional Unit HR Strategy MapInternal Process PerspectiveLearning&Growth PerspectiveConstituent PerspectiveEmployeesManagementFinancial PerspectiveCommitted WorkforceCustomer RelationshipHR Op ExcellenceSustainPositiveCashFlowF1ManageHRExpenses-F2CatalystforaTalentedW

34、orkforce-C1Employee DevelopmentCollaborateandShareKnowledgeAcrossNASD-L4INVESTOR PROTECTION.MARKET INTEGRITY.“We will protect investors,ensure market integrity,facilitate market efficiency and support members commitment to honest and fair markets”FindandManageCandidatesforStrategicNeeds-I1Provideand

35、EnableTargetedDevelopmentandTraining-I2PromoteEmployeeCommitmentandPerformanceC2Maintain/EnhanceRetentionStrategyI4IncreaseEffectivenessofEmployeeCompensation/RecognitionI5EnhancePositiveWorkEnvironmentandFosterInclusiveCultureI3TrustedAdvisorandServiceProviderC3IncreasePartnerParticipationinPolicya

36、ndProcessDevelopmentI7RegularlyCommunicatetoEmployeesonHRTopicsI6EfficientlyRunHROrganizationC4ContinuouslyImproveOperatingProcessesI8RespondTimelyandEfficientlyI9ImproveBusinessKnowledgeL1DevelopCrossFunctionalKnowledgeofHRServicesL2UtilizeTechnologySolutionstoIncreaseHREffectivenessL3May20052005Be

37、aringPoint,Inc.TransformationandChangeSolutions16Developing a Strategy in Public ServicesWhat is the organization all about?What are our core values?Where is the organization going?How do we get there?What programs do we need?How do we measure how well we are doing?What do we need to“do well”?What a

38、re our goals?What do we need to do to support this?MissionandVisionStrategyCritical Success Factors/ObjectivesKey Performance Indicators/MeasuresMetrics Collection/Structural Reform(tied to resources)Financial CustomerProduct/ProcessesOrganization/LearningMay20052005BearingPoint,Inc.Transformationan

39、dChangeSolutions17Strategy BarriersOnly 10%of organizations execute their strategyVision BarrierOnly5%oftheworkforceunderstandthestrategyPeople BarrierOnly25%ofthemanagershaveincentiveslinkedtostrategyMgmt Barrier85%ofexecutiveteamsspendlessthanonehourpermonthdiscussingstrategyResource Barrier60%ofo

40、rganizationsdontlinkbudgetstostrategyCommon Barriers to Strategy ExecutionAdapted from material developed by Robert S.Kaplan and David P.Norton.Closing the gap between strategy and action remains a key challenge.May20052005BearingPoint,Inc.TransformationandChangeSolutions18Strategy MappinglLinksstra

41、tegicobjectivesamongthefourperspectiveslIdentifiescauseandeffectlinkageslIdentifiesmissingobjectiveslFunctionsasaneffectivecommunicationtoolA strategy map provides an overview of what it will take to achieve your strategy.May20052005BearingPoint,Inc.TransformationandChangeSolutions19Strategy Maps,Sc

42、orecards and Budgets:Putting it All TogetherStrategylAstrategyimpliesthemovementofanorganizationfromitspresentpositiontoadesirablebutuncertainfuturepositionthepathwayconsistsofaseriesoflinkedhypothesesStrategy map islApictureofwheretheorganizationwantstogoandwhyaone-page,clearandconcisedescriptionlA

43、strategymapspecifiesthecause-and-effectrelationshipswhichmakesobjectivesexplicitandtestableBalanced scorecardlExplainshowwellthestrategyisbeingexecutedfromakeyperformancemeasureperspectivelProvidesguidancefordecisionsandactionstomanagetheinterrelationshipsBudgets tell howlResourcesneedtobe/shouldbea

44、llocatedtoachievethestrategicobjectiveslPerformanceisrelatedtoresultsStrategy maps and the balanced scorecard provide a critical link between an organizations strategy and its execution by operating units.May20052005BearingPoint,Inc.Developing a Balanced Scorecard:The BasicsThe world hates change,ye

45、t it is the only thing that has brought us progress Charles F.KetteringTransformationandChangeSolutions21Underlying PrinciplesThe Balanced ScorecardTranslate thestrategy into operational termsAlign the organization to the strategyMake strategy everyones day jobMake strategy a continual processMobili

46、ze change through strong,effective leadershipMay20052005BearingPoint,Inc.TransformationandChangeSolutions22Process Overview1.Agreeonthevision,mission,andstrategicintentoftheenterpriseanddefinethestrategiesandthestrategicobjectives2.Maptheinterrelatedstrategicobjectiveswiththeircause-and-effectlinkag

47、es3.Defineinitiativestoclosetheperformancegapforeachstrategicobjectiveandscalebacknon-supportiveprojects4.Selectappropriatestrategicmeasuresandtargetlevelsforeachkeyperformanceindicator(KPI)forrelevanttimeperiods5.Cascadethemtorelevantpartsoftheorganization6.Executeinitiativesandprogramsandcollectth

48、eactualKPIs,displayandcommunicatethescores,andcomparetothetargets7.Manageperformancegapstosteertheorganizationbyinterpretingandreactingtothemeasures8.Revisitandasappropriaterevisestrategies,targets,andactivitiesPrepareStrategizePrioritizeSelect&CascadeExecuteManageReviseMay20052005BearingPoint,Inc.T

49、ransformationandChangeSolutions23An Essential First StepPreparation includes:lAgreementsonterminologywithinoverallperformancemanagementframeworklCollectingandreviewingbackgroundinformationMissionValuesVisionAnnualplansStudiesMandates/regulationsOrganizationalhistoriesCustomersurveysBenchmarkingrepor

50、tsPrepareStrategizePrioritizeSelect&CascadeExecuteManageReviseMay20052005BearingPoint,Inc.TransformationandChangeSolutions24An Essential First Step(continued)Preparation also includes:lEngagingKeystakeholders:ConductingexecutiveinterviewsBasedontheinformationcollected:Verifytheunderstandingofmission