BALANCED SCORECARD FOR STRATEGIC PLANNING AND MEASUREMENT
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平衡计分卡的主要内容平衡计分卡(Balanced Scorecard,BSC)是一种管理工具,用于衡量组织的绩效,并将绩效指标与组织的战略目标相对应。
它被广泛应用于企业、非营利组织以及政府部门,帮助管理者更好地制定和执行战略。
平衡计分卡的主要内容包括四个方面:财务指标、客户指标、内部业务指标和学习与成长指标。
1. 财务指标(Financial Perspective):财务指标是衡量组织财务绩效的重要指标,它关注组织的盈利能力、增长率、利润率等方面。
这些指标可以包括销售额、利润、股东回报率等。
财务指标对于企业而言是最重要的维度,因为它们直接关系到组织的长期生存和发展。
2. 客户指标(Customer Perspective):客户指标是衡量组织与客户关系的指标,它关注客户满意度、市场份额、客户忠诚度等方面。
这些指标可以包括客户投诉率、客户流失率、市场份额增长等。
客户指标可以帮助组织了解客户需求和期望,进而制定相应的战略来提供更好的产品和服务。
3. 内部业务指标(Internal Process Perspective):内部业务指标是衡量组织内部运营绩效的指标,它关注组织的流程效率、质量控制、创新能力等方面。
这些指标可以包括产能利用率、产品质量指标、流程改进时间等。
内部业务指标有助于提高组织的运营效能,提高产品或服务的质量和效率。
4. 学习与成长指标(Learning and Growth Perspective):学习与成长指标是衡量组织学习和发展能力的指标,它关注组织的员工能力、员工满意度、技术创新等方面。
这些指标可以包括员工培训参与率、员工流失率、技术创新指数等。
学习与成长指标对于组织的长期发展至关重要,它们能够促进组织不断学习和成长,保持竞争优势。
通过使用平衡计分卡,组织可以通过四个维度的指标对绩效进行综合评估,帮助管理者了解组织的整体情况,从而更好地制定和改进战略。
平衡计分卡可以帮助组织确立战略目标,并将其落实到具体的绩效指标上,使组织能够全面衡量和管理绩效。
第1篇Abstract:This paper provides a comprehensive review of the theoretical frameworks and practical applications of company strategy. It explores the evolution of strategic management thought, discusses key concepts and models, and examines how these strategies are implemented in real-world business scenarios. The aim of this review is to offer insights into the strategic decisions that companies make to achieve sustainable competitive advantage and long-term success.1. IntroductionStrategic management is a critical function in organizations, providing direction and focus for the company's operations. It involves the formulation, implementation, and evaluation of strategies that guide the company's actions and decisions. Over the years, strategic management has evolved significantly, with numerous theories and models being developed to explain and predict strategic behavior. This paper aims to provide a comprehensive overview of these theories and their practical applications.2. Evolution of Strategic Management Thought2.1 Classical ApproachThe classical approach to strategic management, often associated with the work of Alfred Chandler, emphasizes the integration of strategy with the structure and processes of the organization. This approach suggests that strategy is the product of a rational analysis of the internal and external environment and the formulation of a coherent plan to achieve the company's objectives.2.2 Design SchoolThe design school of strategic management, as represented by the work of Kenichi Ohmae, focuses on the visual representation of strategy through the use of frameworks and models. This approach emphasizes theimportance of understanding the competitive landscape and thepositioning of the company within it.2.3 Resource-Based View (RBV)The resource-based view of strategy, proposed by Jay Barney, suggests that a company's competitive advantage is derived from its unique and valuable resources. This view emphasizes the importance of identifying, developing, and leveraging these resources to achieve sustainable competitive advantage.2.4 Capabilities-Based View (CBV)The capabilities-based view of strategy, developed by Henry Mintzberg, suggests that a company's competitive advantage is derived from its ability to perform certain tasks effectively. This view emphasizes the importance of developing and maintaining capabilities that are difficult for competitors to imitate.2.5 Dynamic Capabilities View (DCV)The dynamic capabilities view of strategy, as proposed by Peter Anderson and others, suggests that a company's competitive advantage is derived from its ability to continuously adapt and change in response to changes in the external environment. This view emphasizes the importance of flexibility and innovation.3. Key Concepts and Models3.1 SWOT AnalysisSWOT analysis is a tool used to evaluate a company's strengths, weaknesses, opportunities, and threats. It provides a framework for understanding the internal and external factors that can affect the company's strategic decisions.3.2 Porter's Five Forces ModelPorter's five forces model is a tool used to analyze the competitive intensity and attractiveness of an industry. It evaluates the bargainingpower of suppliers and buyers, the threat of new entrants, the threat of substitute products or services, and the existing industry rivalry.3.3 Value Chain AnalysisValue chain analysis is a tool used to identify the activities that create value for a company and its customers. It helps to identify areas where a company can gain a competitive advantage by adding value to its products or services.3.4 Balanced ScorecardThe balanced scorecard is a strategic management tool that provides a comprehensive view of a company's performance across four perspectives: financial, customer, business processes, and learning and growth.4. Practical Applications4.1 Blue Ocean StrategyBlue ocean strategy, as proposed by W. Chan Kim and Renée Mauborgne, suggests that companies can create new market spaces by breaking away from the traditional competitive landscape. This approach emphasizes the importance of differentiation and innovation.4.2 Strategic Alliances and PartnershipsStrategic alliances and partnerships are formed to leverage the strengths of different companies and create synergistic effects. These relationships can help companies access new markets, share resources, and reduce costs.4.3 Strategic OutsourcingStrategic outsourcing involves contracting out certain business functions to external providers. This approach can help companies reduce costs, improve efficiency, and focus on their core competencies.4.4 Globalization and International StrategyGlobalization has forced companies to develop international strategies that take into account cultural, economic, and political differences.This requires a thorough understanding of the global business environment and the ability to adapt to local markets.5. ConclusionIn conclusion, company strategy is a complex and dynamic process that requires a deep understanding of both the internal and external environment. The theoretical frameworks and models discussed in this paper provide a foundation for understanding and analyzing strategic decisions. By applying these concepts and models, companies can develop strategies that will enable them to achieve sustainable competitive advantage and long-term success.References:1. Barney, J. B. (1991). Firm resources and sustained competitive advantage. Journal of Management, 17(1), 99-120.2. Barney, J. B., & Hesterly, W. S. (1996). The resource-based view of the firm: Ten years after. Strategic Management Journal, 17(S1), 33-46.3. Chandler, A. D. (1962). Strategy and structure: Chapters in the history of the industrial enterprise. Cambridge, MA: MIT Press.4. Kim, W. C., & Mauborgne, R. (2005). Blue ocean strategy. Boston, MA: Harvard Business Press.5. Mintzberg, H. (1994). The rise and fall of strategic planning. New York, NY: Free Press.6. Ohmae, K. (1989). The mind of the Strategist. New York, NY: Free Press.7. Porter, M. E. (1979). How competitive forces shape strategy. Harvard Business Review, 57(2), 73-93.8. Rumelt, R. P. (1991). How to make strategic decisions. Harvard Business Review, 69(5), 139-150.9. Anderson, P., & Westbrook, R. (1997). The dynamic capabilities of firms. Strategic Management Journal, 18(4), 355-375.10. Kaplan, R. S., & Norton, D. P. (1996). The balanced scorecard: Translating strategy into action. Boston, MA: Harvard Business School Press.第2篇Books1. Ansoff, H. I. (1965). Corporate Strategy: An Analytical Approach. McGraw-Hill.- This classic book by Harry Igor Ansoff introduces the concept of corporate strategy and provides a framework for analyzing and formulating strategies for businesses.2. Porter, M. E. (1980). Competitive Strategy: Techniques for Analyzing Industries and Competitors. Free Press.- Michael E. Porter's seminal work on competitive strategy offers insights into how companies can gain a competitive advantage in their industries through various strategic choices.3. Hamel, G., & Prahalad, C. K. (1994). Competing for the Future: How to Strategicily Increase Your Company's Industry attractiveness. Harvard Business Review Press.- This book by Gary Hamel and C. K. Prahalad explores how companies can create new markets and reposition themselves to compete effectively in the future.4. Kaplan, R. S., & Anderson, S. R. (2007). Balance Scorecard: Translating Strategy into Action. Harvard Business Press.- The authors of this book discuss the use of the balanced scorecard as a strategic management tool to align business activities to thevision and strategy of the organization.5. De Wit, B., & Meyer, R. (2011). Strategy: Process, Content, Context. Cengage Learning.- This comprehensive text provides an in-depth analysis of strategy, covering the process, content, and context of strategic decision-making.6. Johnson, G., Whittington, R., & Scholes, K. (2013). Exploring Corporate Strategy. Pearson.- This book offers a broad overview of corporate strategy, including discussions on strategy formulation, implementation, and evaluation.7. Barney, J. B. (2016). Gaining and Sustaining Competitive Advantage: Strategic Management in a Dynamic Environment. Prentice Hall.- This text by Jay B. Barney examines the factors that contribute to competitive advantage and provides insights into how companies can sustain their competitive edge.Journal Articles1. Ahuja, G., &{!!rightarrow_left!!}Liu, Y. (2000). The Dynamic Capabilities of a Firm and the Evolution of Its Competitive Advantage. Strategic Management Journal, 21(6), 777-799.- This article discusses the role of dynamic capabilities in the evolution of a firm's competitive advantage.2. Teece, D. J. (2007). Dynamic Capabilities and Strategic Management. California Management Review, 50(1), 53-79.- This article provides an in-depth analysis of dynamic capabilities and their relevance to strategic management.3. Tushman, M. L., & Anderson, P. (1986). Technological Discontinuities and Organizational Environments. Administrative Science Quarterly, 31(3), 439-465.- This classic article explores the impact of technological discontinuities on organizational environments and the strategic responses of firms.4. Hamel, G., & Prahalad, C. K. (1996). Does Your Company Have a Strategy? Harvard Business Review, 74(4), 106-116.- This article by Gary Hamel and C. K. Prahalad questions the presence of a strategy in organizations and emphasizes the need for a clear strategic focus.5. Miller, D. (1986). The Correlates of Organizational Growth. Academy of Management Journal, 29(3), 427-452.- This article examines the factors that correlate withorganizational growth and provides insights into the role of strategy in driving growth.6. Day, G. S. (1982). The Fit between Strategy and Structure. Journal of Management Studies, 19(4), 549-562.- This article discusses the relationship between strategy and organizational structure and the importance of fit in achievingstrategic success.7. Barney, J. B. (1991). Firm Resources and Sustainable Competitive Advantage. Journal of Management Studies, 28(6), 647-665.- This article explores the role of firm resources in creating sustainable competitive advantage and the implications for strategic management.Conference Proceedings1. Conference on Strategic Management (2018). Strategic Management: Shaping the Future. Boston, MA: Strategic Management Society.- This conference proceedings provide insights into current trends and challenges in strategic management, including case studies and research findings.2. Academy of Management Annual Meeting (2019). Managing in the Digital Age. Anaheim, CA: Academy of Management.- This conference proceedings focus on the impact of digital technology on management and strategy, offering perspectives from leading scholars and practitioners.3. Strategic Management Society European Conference (2020). Strategy in the Age of Disruption. Rome, Italy: Strategic Management Society.- This conference proceedings explore the strategic challenges posed by disruption and the strategies that organizations can adopt to thrive in turbulent environments.4. International Conference on Strategic Management (2021). The Future of Strategy: Navigating Complexity and Uncertainty. Chicago, IL: Strategic Management Society.- This conference proceedings address the complexities and uncertainties of the modern business environment and the strategies needed to navigate them effectively.5. World Congress on Strategic Management (2022). Strategy in a Global Context: Challenges and Opportunities. Kyoto, Japan: Strategic Management Society.- This conference proceedings discuss the strategic implications of globalization and the opportunities and challenges it presents to organizations.These references provide a comprehensive understanding of company strategy, covering theoretical frameworks, practical applications, and current trends in the field. They are essential reading for anyone interested in strategic management and the development of effective business strategies.。
摘要供应链管理是使"供应商-制造商-分销商-零售商"的活动实现无缝衔接的跨企业管理模式。
对于当今企业,供应链管理可以在企业内部流程管理合理有效的基础上,进一步优化企业间协作衔接,减小企业运营成本。
供应链管理理论与企业现实运营之间需要链接的桥梁,而供应链管理的建模、优化、仿真已成为供应链管理实施于现实的重要手段。
本文在以往学者研究的基础上,对供应链管理、绿色供应链理论应用于企业实际进行探索,尝试将现今供应链管理领域常用的建模模型"供应链管理参考模型(SCOR)、平衡计分卡模型(BSC)"搭配"绿色供应链(ESC)"理论,以BSC的平衡架构为蓝本、SCOR 的多层次通用流程元素为细节、加入ESC理念的绿色嵌入流程,组合成以"战略规划-流程组织-绩效控制"为主体结构的供应链管理应用工具模型"ESC-BSC-SCOR"模型。
并将工具模型应用于研究目标企业(YL公司),通过模型的引入分析YL公司运营的战略模式和流程构架中存在的不足,而后提出YL公司的整改战略并依照整改战略进行流程重建。
然后依据YL公司的重建流程运行工具模型,在YL公司的运营过程中实施绩效考评,并将绩效考评结果进行汇总分析,总结在供应链视角下YL公司战略管理和运营管理的提升水平,以及工具模型"ESC-BSC-SCOR"的实用性。
本文着力于解决供应链视角下企业管理如何完成"内部生产与外部协调、推动式经营与拉动式经营、环境保护资源节约技术的投入与企业利润的分配、职能型管理与流程型管理"的平衡,并将"企业战略管理与运营管理的衔接、供应链管理理论与企业实际应用的联系"作为研究重点。
关键词:供应链运作参考模型;平衡计分卡模型;绿色供应链;供应链管理建模ABSTRACTSupply chain management is to make"supplier manufacturer-distributor-retailer"activities to achieve inter enterprise management mode of the seamless connection.For the enterprise,supply chain management in the internal business process management based on the reasonable and effective,and further optimize the cooperation between the enterprises cohesion,reduce the operation cost of enterprises.Bridge to link between supply chain management theory and the enterprise reality operation,supply chain management and modeling,optimization and simulation has become an important means of implementation in the real supply chain management.In this paper,on the basis of past research,the supply chain management and green supply chain theory is applied to the practice of enterprise to explore,try to today's supply reference model commonly used modeling"chain management field of Supply Chain Management(SCOR),balanced scorecard(BSC)"matches"the green supply chain(ESC)theory and to balance the BSC architecture for embedded process green elements of multi-level generic blueprint,SCOR for details,adding the concept of ESC,combined with"strategic planning process organization performance control"as the main structure of the supply chain management model should be used tool"ESC-BSC-SCOR"model.And the application of tool model to study the target enterprise(YL company),through the existing problems of introducing model analysis of YL company operation strategy patterns and processes in the framework,and then put forward the strategy of YL company in accordance with the rectification and rectification strategy for process reconstruction.And then based on the reconstruction process operation tool model of YL company,the implementation of performance evaluation in the operation process of YL company,and the performance evaluation results are summarized in the summary analysis,from the perspective of supply chain strategic management of YL company and the operation and management level of ascension,practicability and tool model"ESC-BSC-SCOR".This paper focuses on solving the supply chain from the perspective of enterprise management how to complete the internal production and external coordination,push and pull type business management,environmental protection and resource conservation technology into the enterprise profit distribution,functional management and process management"of the balance,and will"the practical application of enterprise strategy management and operation management interface and the theory of supply chain management and enterprise relationship"as the key research.Key Words:SCOR;BSC;ESC;Supply Chain Management Model目录摘要 (I)ABSTRACT (II)目录 (III)第一章引言 (1)1.1.研究背景及意义 (1)1.1.1.研究背景 (1)1.1.2.研究意义 (1)1.2.研究现状及发展 (2)1.2.1.供应链管理的产生及定义 (2)1.2.2.供应链管理的现状及应用 (2)1.2.3.供应链管理的未来及趋势 (3)1.3.研究方案及预期 (3)1.3.1.研究思路 (3)1.3.2.研究方法 (6)1.3.3.预期成果 (6)1.4.研究课题创新点※ (6)第二章基础理论模型概述 (7)2.1.供应链运作参考模型(SCOR) (7)2.1.1.供应链运作参考模型(SCOR)的结构 (7)2.1.2.供应链运作参考模型(SCOR)的优点 (8)2.1.3.供应链运作参考模型(SCOR)的限制 (8)2.2.平衡计分卡(BSC)模型 (9)2.2.1.平衡计分卡(BSC)的结构 (9)2.2.2.平衡计分卡(BSC)的优点 (10)2.2.3.平衡计分卡(BSC)的限制 (11)2.3.绿色供应链(ESC)理论 (11)2.3.1.绿色供应链(ESC)的结构 (11)2.3.2.绿色供应链(ESC)的优点 (12)2.3.3.绿色供应链(ESC)的限制 (12)2.4.本章小结 (12)第三章工具模型设计(ESC-BSC-SCOR) (13)3.1.ESC-BSC-SCOR模型概述 (13)3.1.1.模型的适用及应用范围 (13)3.1.2.模型的主体结构 (13)3.2.ESC-BSC-SCOR模型"规划"阶段 (14)3.2.1."规划"阶段战略模式 (14)3.2.2."规划"阶段分析 (16)3.3.ESC-BSC-SCOR模型"组织"阶段 (16)3.3.1."绿色"--"G"的定义 (16)3.3.2."组织"阶段总层次 (17)3.3.3."组织"阶段第一层 (17)3.3.4."组织"阶段第二层 (18)3.3.5."组织"阶段第三层 (20)3.3.6."组织"阶段分析 (21)3.4.ESC-BSC-SCOR模型"控制"阶段 (22)3.4.1."控制"阶段总层次 (22)3.4.2."控制"阶段第一层 (22)3.4.3."控制"阶段第二层 (24)3.4.4."控制"阶段第三层 (26)3.4.5."控制"阶段分析 (31)3.5.本章小结 (31)第四章YL公司现状调查研究 (32)4.1.YL公司概况 (32)4.1.1.YL公司经营概况 (32)4.1.2.YL公司生产概况 (33)4.1.3.YL公司外包业务 (33)4.2.YL公司外部环境调查 (33)4.2.1.YL公司外部机遇 (33)4.2.2.YL公司外部威胁 (33)4.3.YL公司内部环境调查 (34)4.3.1.YL公司内部优势 (34)4.3.2.YL公司内部劣势 (34)4.4.本章小结 (35)第五章基于工具模型的YL公司供应链管理优化布设 (36)5.1.YL公司供应链视角分析 (36)5.1.1.YL公司原运营战略("规划"阶段建模) (36)5.1.2.YL公司原运营流程("组织"阶段建模) (37)5.1.3.YL公司存在的问题 (39)5.2.YL公司供应链视角整改战略拟定 (40)5.2.1.YL公司的整改运营战略("规划"阶段建模) (40)5.2.2.YL公司的重建运营流程("组织"阶段建模) (41)5.3.YL公司ESC-BSC-SCOR模型引入实际问题 (44)5.3.1.YL公司模型引进的风险回避 (44)5.3.2.YL公司模型引进的部门契合 (45)5.4.本章小结 (45)第六章基于工具模型的YL公司供应链管理优化实施 (46)6.1.YL公司2014上半年绩效考评原始数据("控制"阶段建模) (46)6.1.1.YL公司基准考评结果0 (47)6.1.2.YL公司首运行考评结果1 (49)6.1.3.YL公司试运行考评结果2 (51)6.1.4.YL公司试运行考评结果3 (53)6.1.5.YL公司试运行考评结果4 (55)6.1.6.YL公司试运行考评结果5 (57)6.1.7.YL公司末运行考评结果6 (59)6.2.YL公司绩效考评汇总分析 (61)6.3.本章小结 (63)第七章结果及展望 (64)7.1.YL公司供应链视角管理水平的提升 (64)7.2.ESC-BSC-SCOR工具模型的成功组建 (65)7.3.研究存在的不足 (65)7.4.研究未来的展望 (66)参考文献 (67)致谢 (69)第一章引言1.1.研究背景及意义1.1.1.研究背景伴随着全球经济一体化的逐步建立,现代企业运营模式逐步摒弃了过去"大而全、小而全"的传统经营思路,朝向构建自己"核心竞争力"的专业化运作方式行进。
“中国公共管理需要战略思维”,[3]需要战略管理,需要将平衡计分卡引入整个公共部门战略管理的运行过程。
[3]陈振明.公共部门战略管理[M].北京:中国人民大学出版社, 2004. 17.平衡计分卡并不是私营部门的专利,近年来西方国家在将平衡计分卡引入公共部门战略管理方面进行了许多有益的尝试与探索,“1990年,在非营利组织和政府领域引入平衡计分卡还处于萌芽时期。
接下来的4年中,这个概念逐渐在全世界同类组织中得到了广泛的接受与采纳。
”[5] [5]Robert·S·Kaplan and David·P·Norton, theBalanced Score Card: Translating Strategy into Action Boston:Harvard Business SchoolPress, 1995, P181\新加坡地区法院系统建立的平衡计分卡,是在世界司法领域中最先使用的计分卡。
[6] [6]罗伯特·S·卡普兰,大卫·P·诺顿.战略中心型组织[M].周大勇译.北京:人民邮电出版社, 2004. 138.尽管平衡计分卡已有在公共部门成功实施的案例,但是平衡计分卡“并不是普遍适用于所有企业或组织的标准模式”。
因此,将平衡计分卡这一私营部门的战略管理工具应用到公共部门的战略管理时应结合公共部门自身的管理环境修正和整合平衡计分卡的结构和指标。
[7]S·Butler,R·Letza, B·Neale: Linking the Balanced Score Card to Strategy [ J] Long Range Planning, 1997, (2):P242-253它试图通过对公共部门内外环境变量、组织长期目标以及组织角色与环境的匹配的关注,以提高公共部门实现其使命的内在能力。