平衡計分卡- 戰略落地的工具

{"type":"doc","content":[{"type":"heading","attrs":{"align":null,"level":4},"content":[{"type":"text","text":"什麼是平衡計分卡？","attrs":{}}]},{"type":"paragraph","attrs":{"indent":0,"number":0,"align":null,"origin":null}},{"type":"paragraph","attrs":{"indent":0,"number":0,"align":null,"origin":null},"content":[{"type":"text","text":"平衡計分卡是一個戰略落地的工具。它能將企業的戰略目標逐層分解轉化爲各種具體的相互平衡的績效考覈指標體系，並對這些指標的實現狀況進行不同時段的考覈，從而爲企業戰略目標的完成建立可靠的執行基礎。","attrs":{}}]},{"type":"paragraph","attrs":{"indent":0,"number":0,"align":null,"origin":null}},{"type":"paragraph","attrs":{"indent":0,"number":0,"align":null,"origin":null},"content":[{"type":"text","text":"這個平衡計分卡的邏輯主要包含兩個平衡：","attrs":{}}]},{"type":"paragraph","attrs":{"indent":0,"number":0,"align":null,"origin":null}},{"type":"paragraph","attrs":{"indent":0,"number":0,"align":null,"origin":null},"content":[{"type":"text","text":"一個是長期指標和短期指標的平衡；一個是財務指標和非財務指標的平衡。","attrs":{}}]},{"type":"paragraph","attrs":{"indent":0,"number":0,"align":null,"origin":null}},{"type":"paragraph","attrs":{"indent":0,"number":0,"align":null,"origin":null},"content":[{"type":"text","text":"平常我們考覈，都是考覈當前一個發展。比如這個月做的好不好，今年做的好不好。而且一般都是通過財務指標，這樣就缺失了長遠目標，缺失了願景。想想亞馬遜，早期一直虧錢，最近幾年纔開始盈利。你要是用財務指標來考覈這個公司，那肯定是不值得投資的。","attrs":{}}]},{"type":"paragraph","attrs":{"indent":0,"number":0,"align":null,"origin":null}},{"type":"paragraph","attrs":{"indent":0,"number":0,"align":null,"origin":null},"content":[{"type":"text","text":"我舉個例子，如果一個上市企業今年的財報不好看，盈利沒有達到投資者的預期，投資者會怎麼做？不瞭解企業情況的投資者大概率會用腳投票，把手裏的股票賣掉。那企業的領導人會怎麼辦？尤其那些任期就2年的經理人，他的第一想法是先想辦法把利潤做上去，比如砍掉一些不賺錢的業務，或者裁掉那些還沒有做出好產品，但是工資很高的員工，這樣第二年一季度的財務報表立馬好看。那麼作爲投資者你覺得這樣的企業還能投資嗎？上市公司是最容易被資本財務數字綁架的，甚至很多人說，上市之後就是數字遊戲了。這是值得企業家深思的。","attrs":{}}]},{"type":"heading","attrs":{"align":null,"level":4},"content":[{"type":"text","text":"平衡計分卡如何使用？","attrs":{}}]},{"type":"paragraph","attrs":{"indent":0,"number":0,"align":null,"origin":null}},{"type":"paragraph","attrs":{"indent":0,"number":0,"align":null,"origin":null},"content":[{"type":"text","text":"平衡計分卡要求我們從“財務、客戶、過程、創新與學習”四個維度來平衡管理公司。","attrs":{}}]},{"type":"paragraph","attrs":{"indent":0,"number":0,"align":null,"origin":null}},{"type":"paragraph","attrs":{"indent":0,"number":0,"align":null,"origin":null},"content":[{"type":"text","text":"第一，財務。","attrs":{}}]},{"type":"paragraph","attrs":{"indent":0,"number":0,"align":null,"origin":null}},{"type":"paragraph","attrs":{"indent":0,"number":0,"align":null,"origin":null},"content":[{"type":"text","text":"收入、成本、收益、淨利潤等財務指標。","attrs":{}}]},{"type":"paragraph","attrs":{"indent":0,"number":0,"align":null,"origin":null}},{"type":"paragraph","attrs":{"indent":0,"number":0,"align":null,"origin":null},"content":[{"type":"text","text":"第二，客戶。","attrs":{}}]},{"type":"paragraph","attrs":{"indent":0,"number":0,"align":null,"origin":null}},{"type":"paragraph","attrs":{"indent":0,"number":0,"align":null,"origin":null},"content":[{"type":"text","text":"除了賺錢，我們還要了解客戶。客戶的問題是否解決，客戶的體驗是否足夠友好。一定要設定與客戶共贏平衡的指標。比如用戶的滿意度、用戶的推薦率等作爲考覈的指標之一。","attrs":{}}]},{"type":"paragraph","attrs":{"indent":0,"number":0,"align":null,"origin":null}},{"type":"paragraph","attrs":{"indent":0,"number":0,"align":null,"origin":null},"content":[{"type":"text","text":"第三，過程。","attrs":{}}]},{"type":"paragraph","attrs":{"indent":0,"number":0,"align":null,"origin":null}},{"type":"paragraph","attrs":{"indent":0,"number":0,"align":null,"origin":null},"content":[{"type":"text","text":"財務數據好看，客戶也非常滿意，這都是結果。結果不會自然發生，要設定與結果有因果關係的過程指標，通過控制過程，達到我們期望的結果。","attrs":{}}]},{"type":"paragraph","attrs":{"indent":0,"number":0,"align":null,"origin":null}},{"type":"paragraph","attrs":{"indent":0,"number":0,"align":null,"origin":null},"content":[{"type":"text","text":"第四，創新與學習","attrs":{}}]},{"type":"paragraph","attrs":{"indent":0,"number":0,"align":null,"origin":null}},{"type":"paragraph","attrs":{"indent":0,"number":0,"align":null,"origin":null},"content":[{"type":"text","text":"今天的財務數據再好看，那也是昨天努力的結果；想要明天的財務數據好看，同樣今天也需要付出大量努力。在產品、服務、人才、科技上做投入，用長期指標平衡短期指標。","attrs":{}}]},{"type":"paragraph","attrs":{"indent":0,"number":0,"align":null,"origin":null}},{"type":"paragraph","attrs":{"indent":0,"number":0,"align":null,"origin":null},"content":[{"type":"text","text":"看個書中的事例。這張圖就很好地解釋通過平衡計分卡制定的戰略地圖。","attrs":{}}]},{"type":"image","attrs":{"src":"https://static001.geekbang.org/infoq/11/11a6ff8fd08a567fce51e5027e707bfd.jpeg","alt":null,"title":null,"style":null,"href":null,"fromPaste":true,"pastePass":false}},{"type":"paragraph","attrs":{"indent":0,"number":0,"align":null,"origin":null}},{"type":"paragraph","attrs":{"indent":0,"number":0,"align":null,"origin":null},"content":[{"type":"text","text":"文字描述的指標體系。從戰略主題 ——> 戰略目標 ——> 戰略目標","attrs":{}}]},{"type":"paragraph","attrs":{"indent":0,"number":0,"align":null,"origin":null}},{"type":"image","attrs":{"src":"https://static001.geekbang.org/infoq/3a/3a0ca1da9f3ee7c240dbcea5009db38e.jpeg","alt":null,"title":null,"style":null,"href":null,"fromPaste":true,"pastePass":false}},{"type":"paragraph","attrs":{"indent":0,"number":0,"align":null,"origin":null}},{"type":"paragraph","attrs":{"indent":0,"number":0,"align":null,"origin":null},"content":[{"type":"text","text":"財務指標是結果，越往下走越是關鍵性原因。平衡計分卡就是讓我們從拍腦袋定的“果”推出業務指標上的”因“，再從解決”因“是達成預計的”果“。","attrs":{}}]},{"type":"paragraph","attrs":{"indent":0,"number":0,"align":null,"origin":null}},{"type":"paragraph","attrs":{"indent":0,"number":0,"align":null,"origin":null},"content":[{"type":"text","text":"上面美孚的案例還比較”實“，下面這個平衡計分卡的模版更具有指導意義。你對比以下就能發現區別。","attrs":{}}]},{"type":"image","attrs":{"src":"https://static001.geekbang.org/infoq/ea/ea89c597364391dee64a2a6da5d86e74.jpeg","alt":null,"title":null,"style":null,"href":null,"fromPaste":true,"pastePass":false}},{"type":"paragraph","attrs":{"indent":0,"number":0,"align":null,"origin":null}},{"type":"heading","attrs":{"align":null,"level":4},"content":[{"type":"text","text":"最後說說使用平衡計分卡的注意事項","attrs":{}}]},{"type":"paragraph","attrs":{"indent":0,"number":0,"align":null,"origin":null}},{"type":"paragraph","attrs":{"indent":0,"number":0,"align":null,"origin":null},"content":[{"type":"text","text":"1、平衡計分卡不僅是績效工具，如果你只把它當做績效用。很難用好。","attrs":{}}]},{"type":"paragraph","attrs":{"indent":0,"number":0,"align":null,"origin":null}},{"type":"paragraph","attrs":{"indent":0,"number":0,"align":null,"origin":null},"content":[{"type":"text","text":"2、平衡計分卡是一把手工程，一把手不主導，戰略落地就很難。","attrs":{}}]},{"type":"paragraph","attrs":{"indent":0,"number":0,"align":null,"origin":null}},{"type":"paragraph","attrs":{"indent":0,"number":0,"align":null,"origin":null},"content":[{"type":"text","text":"3、如果沒有經驗，你會感覺無從下手，指標有點多、整體流程也很繁瑣、有些非財務數據無法量化、要做的東西太多了。","attrs":{}}]},{"type":"paragraph","attrs":{"indent":0,"number":0,"align":null,"origin":null}},{"type":"paragraph","attrs":{"indent":0,"number":0,"align":null,"origin":null},"content":[{"type":"text","marks":[{"type":"strong","attrs":{}}],"text":"參考文獻：","attrs":{}}]},{"type":"paragraph","attrs":{"indent":0,"number":0,"align":null,"origin":null},"content":[{"type":"text","text":"【1】","attrs":{}},{"type":"text","marks":[{"type":"strong","attrs":{}}],"text":"《寧向東管理學課》，文中圖片均來源於課程。","attrs":{}}]}]}