平衡计分卡- 战略落地的工具

{"type":"doc","content":[{"type":"heading","attrs":{"align":null,"level":4},"content":[{"type":"text","text":"什么是平衡计分卡?","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":"平衡计分卡是一个战略落地的工具。它能将企业的战略目标逐层分解转化为各种具体的相互平衡的绩效考核指标体系,并对这些指标的实现状况进行不同时段的考核,从而为企业战略目标的完成建立可靠的执行基础。","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":"这个平衡计分卡的逻辑主要包含两个平衡:","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":"一个是长期指标和短期指标的平衡;一个是财务指标和非财务指标的平衡。","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":"平常我们考核,都是考核当前一个发展。比如这个月做的好不好,今年做的好不好。而且一般都是通过财务指标,这样就缺失了长远目标,缺失了愿景。想想亚马逊,早期一直亏钱,最近几年才开始盈利。你要是用财务指标来考核这个公司,那肯定是不值得投资的。","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":"我举个例子,如果一个上市企业今年的财报不好看,盈利没有达到投资者的预期,投资者会怎么做?不了解企业情况的投资者大概率会用脚投票,把手里的股票卖掉。那企业的领导人会怎么办?尤其那些任期就2年的经理人,他的第一想法是先想办法把利润做上去,比如砍掉一些不赚钱的业务,或者裁掉那些还没有做出好产品,但是工资很高的员工,这样第二年一季度的财务报表立马好看。那么作为投资者你觉得这样的企业还能投资吗?上市公司是最容易被资本财务数字绑架的,甚至很多人说,上市之后就是数字游戏了。这是值得企业家深思的。","attrs":{}}]},{"type":"heading","attrs":{"align":null,"level":4},"content":[{"type":"text","text":"平衡计分卡如何使用?","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":"平衡计分卡要求我们从“财务、客户、过程、创新与学习”四个维度来平衡管理公司。","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,财务。","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、净利润等财务指标。","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,客户。","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":"除了赚钱,我们还要了解客户。客户的问题是否解决,客户的体验是否足够友好。一定要设定与客户共赢平衡的指标。比如用户的满意度、用户的推荐率等作为考核的指标之一。","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,过程。","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":"财务数据好看,客户也非常满意,这都是结果。结果不会自然发生,要设定与结果有因果关系的过程指标,通过控制过程,达到我们期望的结果。","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,创新与学习","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":"今天的财务数据再好看,那也是昨天努力的结果;想要明天的财务数据好看,同样今天也需要付出大量努力。在产品、服务、人才、科技上做投入,用长期指标平衡短期指标。","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":"看个书中的事例。这张图就很好地解释通过平衡计分卡制定的战略地图。","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":"文字描述的指标体系。从战略主题 ——> 战略目标 ——> 战略目标","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":"财务指标是结果,越往下走越是关键性原因。平衡计分卡就是让我们从拍脑袋定的“果”推出业务指标上的”因“,再从解决”因“是达成预计的”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":"上面美孚的案例还比较”实“,下面这个平衡计分卡的模版更具有指导意义。你对比以下就能发现区别。","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":"最后说说使用平衡计分卡的注意事项","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、平衡计分卡不仅是绩效工具,如果你只把它当做绩效用。很难用好。","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、平衡计分卡是一把手工程,一把手不主导,战略落地就很难。","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、如果没有经验,你会感觉无从下手,指标有点多、整体流程也很繁琐、有些非财务数据无法量化、要做的东西太多了。","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":"参考文献:","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":"《宁向东管理学课》,文中图片均来源于课程。","attrs":{}}]}]}
發表評論
所有評論
還沒有人評論,想成為第一個評論的人麼? 請在上方評論欄輸入並且點擊發布.
相關文章