平衡計分卡實務 明志 071015 v0 - bm.mcut.edu.tw
TRANSCRIPT
Microsoft PowerPoint - __071015_V0.1 Robert S. KaplanRobert S.
Kaplan
David P. NortonDavid P. Norton
1111
1616
EVA
85%
((NivenNiven P., P., ““Balanced Scorecard StepBalanced Scorecard Step--byby--stepstep””, John Wiley & Sons, 2002, p9.), John Wiley & Sons, 2002, p9.)
1919
(: Kaplan , R. and D. Norton , “The Strategy Focused Organization , ” Harvard Business School Press, Boston ,Massachusetts, Nov 2000, p.73. )
2020
(: Kaplan , R. and D. Norton , “, ” Harvard Business School Press, Boston ,Massachusetts, Nov 2000, p.100)
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CS NO.12 NO.5 NO.4 NO.3 CS
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2004
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1,000 600 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 10,600 1,169 677 929 932 910 956 916 996 945 967 942 10,339 117% 113% 93% 93% 91% 96% 92% 99.6% 94.5% 96.7% 94.2% 97.5%
572.0 322.4 476.4 463.0 413.0 445.7 472.8 539.7 473.1 493.0 503.1 5,174.2 4,893 4,762 5,128 4,968 4,539 4,662 5,162 5,418 5,006 5,099 5,340 4,998
90 54 90 90 90 90 90 90 90 90 90 954 101 58 93 83 67 81 96 120 96 103 109 1,007 112% 107% 103% 92% 74% 90% 107% 133% 107% 114% 121% 106% X 5,500 5,500 5,500 5,500 5,500 5,500 5,500 5,500 5,500 5,500 5,500 5,500 4,893 4,762 5,128 4,968 4,539 4,662 5,162 5,418 5,006 5,099 5,340 4,998 89% 87% 93% 90% 83% 85% 94% 99% 91% 93% 97% 91% X X X X
1,310 786 1,310 1,310 1,310 1,310 1,310 1,310 1,310 1,310 1,310 1,262 1,258 799.1 1,441 1,427 1,272 1,395 1,445 1,378 1,272 1,214 1,248 1,286 96.0% 102% ###### ###### 97.1% ###### ###### ###### 97.1% 92.7% 95.3% 101.9%
897 954
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3939
95 95 95 95 95 95 95 95 95 95 95 87.37 72.70 99.61 99.10 97.68 97.76 63.97 96.95 98.13 97.79 91.11 5 10 1 1 6 9 12 6 7 7 92% 77% 105% 104% 103% 103% 67% 102% 103% 103% 96%
X X 27% 27% 27% 27% 27% 27% 27% 27% 27% 27% 27% 27%
35.0% 36.8% 21.8% 26.7% 31.9% 24.9% 30% 30% 27.0% 30.0% 25.1% 29%
130% 136% 81% 99% 118% 92% 111% 110% 100% 111% 93% 107%
X 35% 35% 35% 35% 35% 35% 35% 35% 35% 35% 35% 35%
44% 28.4% 39.8% 31.6% 34.99% 44.4% 45% 42.5% 42.0% 41% 40% 39%
126% 81% 114% 90% 100% 127% 129% 121% 120% 117% 114% 113%
X
1.2% 1.2% 1.2% 1.2% 1.2% 1.2% 1.2% 1.2% 1.2% 1.2% 1.20%
1.54% 0.39% 0.85% 2.25% 0.51% 1.71% 1.23% 1.06% 0.91% 2.18% 1.26%
128% 33% 71% 188% 43% 143% 103% 88% 76% 182% 105%
X X X X 98% 98% 98% 98% 98% 98% 98% 98% 98% 98% 98% 99.6% 99.6% 99.0% 99.1% 99.6% 99.8% 98.6% 98.9% 100% 100% 99% 102% 102% 101% 101% 102% 102% 101% 101% 102% 102% 101%
--
4040
26 26 26 26 26 26 26 26 26 26 26 26 35.0 26.5 25.7 29.4 25.0 13.8 26.3 25.7 27.0 26 27.9 26 134.6% 101.9% 98.8% 113.1% 96.2% 53.1% 101.2% 98.8% 103.8% 99.6% 107.3% 100.8% X 45% 45% 45% 45% 45% 45% 45% 45% 45% 45% 45% 45.0%
30.1% 47.0% 30.5% 49.0% 46.0% 43% 46.4% 46.2% 52.6% 57.1% 65.8% 46.7%
67% 104% 68% 109% 102% 94% 103% 103% 117% 127% 146% 103.7%
X X
65.0% 65.0% 65.0% 65.0% 65.0% 65.0% 65.0% 65.0% 65.0% 65.0% 65.0% 65.0%
66.9% 55.0% 63.2% 63.3% 55.5% 67.0% 60.7% 62.4% 46.2% 58.8% 57.0% 59.6%
102.9% 84.6% 97.2% 97.4% 85.4% 103.1% 93.4% 96.0% 71.0% 90.4% 87.7% 91.7%
X X X X
95 75 95 95 95 95 95 95 95 95 95 93 90.2 82.6 92.2 96.4 94.4 95 94 95.9 94.8 95.7 96.3 93 94.9% 110.1% 97.1% 101.5% 99.4% 99.6% 98.5% 100.9% 99.8% 100.7% 101.4% 100.4% 75.0% 75.0% 75.0% 75.0% 85.0% 85.0% 85.0% 85.0% 85.0% 85.0% 85.0% 81.4%
66.9% 80.6% 78.4% 81.7% 85.2% 92.1% 89.1% 96.5% 89.2% 86.1% 88.1% 84.9%
89.2% 107.5% 104.5% 108.9% 100.2% 108.3% 104.8% 113.6% 104.9% 101.2% 103.7% 104.3%
X
--
4141
112 112 112 112 112 112 112 112 112 112 112 112 114 116 115 116 115 115 114 117 116 118 112 115 102% 104% 103% 104% 103% 103% 102% 104% 104% 105% 100% 103% 6% 6% 6% 6% 6% 6% 6% 6% 6% 6% 6% 6.0%
4.7% 5.5% 8.7% 14.0% 4.4% 5.7% 9.6% 5.3% 1.3% 4.5% 7.7% 6.5%
78.3% 91.7% 145.0% 233% 73% 95% 160% 88% 22% 75% 128% 0%
X X X X
85% 85% 85% 85% 85% 85% 85% 85% 85% 85% 85% 85.0%
-- -- -- -- 86.0% -- -- -- 89.0% -- -- 87.5%
-- -- -- -- 1% -- -- -- 4% -- -- 3%
-- -- -- -- -- -- -- -- --
2 2 2 2 2 2 2 2 2 2 2 2/ 2 0 2 2 2 2 2 2 2 2 2 2/ 100% 0% 100% 100% 100% 100% 100% 100% 100% 100% 100% 98% X
6 6 6 6 6 6 6 6 6 6 6 6 6 3 6 6 6 6 6 6 6 6 6 6 100% 50% 100% 100% 100% 100% 100% 100% 100% 100% 100% 95% X
(Kaplan R. and D. Norton, “The Strategy-Focused Organization,” Harvard Business School Press, Boston, Massachusetts, USA, 2000, p.356.)
4545
60 50 40 30
-10 -20 -30 -40 -50 -60 -70 -80 -90 -100
#1
‘95 ‘96 ‘97 ‘98
(Kaplan R. and D. Norton, “The Strategy-Focused Organization,” Harvard Business School Press, Boston, Massachusetts, USA, 2000, p.5.)
Mobil NAM&RMobil NAM&R 19901990--19981998
4646
+100%+100%
--25%25%
(: Kaplan , R. and D. Norton , “The Strategy Focused Organization,” Harvard Business School Press, Boston , Massachusetts, Nov 2000, p.21. )
4747
20
80
Kaplan R. and D. Norton,” Celebrating best practices in Strategy-Focused Management”,
Harvard Business School Publishing, Special hall of fame, 2000, pp.12.
4848
10 10 9 9 8 8 7 7 6 6 5 5 4 4 3 3 2 2 1 1
Niven P.,”Balanced scorecard step-by-step”, John Wiley & Sons, 2002, p317-322
4949
5050
OOutstandingutstanding 5%5% SSuccessful 15%uccessful 15% MMeeteet 30%30% IImprovement Neededmprovement Needed 45~50%45~50% UUnacceptable 0~5%nacceptable 0~5%
5151
100100
(Kaplan R. and D. Norton, “The Strategy-Focused Organization,” Harvard Business School Press, Boston, Massachusetts, USA, 2000, p.260.)
60~6960~690080~8980~8944
70~7970~7922909066
5252
= RPU (30%)
Korea Telecom(
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6060
used to focus and prioritize management energy
toward achieving both short and long term organizational goals
and with the ability to give early warning signals for midcourse correction
6161
David P. NortonDavid P. Norton
1111
1616
EVA
85%
((NivenNiven P., P., ““Balanced Scorecard StepBalanced Scorecard Step--byby--stepstep””, John Wiley & Sons, 2002, p9.), John Wiley & Sons, 2002, p9.)
1919
(: Kaplan , R. and D. Norton , “The Strategy Focused Organization , ” Harvard Business School Press, Boston ,Massachusetts, Nov 2000, p.73. )
2020
(: Kaplan , R. and D. Norton , “, ” Harvard Business School Press, Boston ,Massachusetts, Nov 2000, p.100)
_
2121 ()
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S6.01.03.O6: RVI, , !
S3.S4.S5.O4.O5: , ,
S1.S2.S3.O2: ,
W2.O1.O4.O5:
,
CRMCRM
1.- CS,
2.-
3.- /
F1
L4
(,)
()
(,
,
)
6.00% 3.80% - - 12.93% 6.35% - - YL
233.8% 75% - -
2022 2504 - - 04’
6573 5265 - - 04’
CS NO.12 NO.5 NO.4 NO.3 CS
(100%) - 100% 100% 100% CS
RVI - 4 3 3 YNM RVI
() 2/ 3/ 4/ 5/ : // - 100% 100% 100% : ( - 2/ 2/ 2/ : / - 1/ 1/ 1/ KM - 94/6 - - - 3/ 4/ 5/ - 1/ 1/ 1/ 1 1 2 2 () - 3hr/ 4hr/ 5hr/ - 100% 100% 100% 04’
- 100% 100% 100% 04’
- 100% 100% 100% 04’
- 100% 100% 100% 04’
'04
2004
3838
1,000 600 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 10,600 1,169 677 929 932 910 956 916 996 945 967 942 10,339 117% 113% 93% 93% 91% 96% 92% 99.6% 94.5% 96.7% 94.2% 97.5%
572.0 322.4 476.4 463.0 413.0 445.7 472.8 539.7 473.1 493.0 503.1 5,174.2 4,893 4,762 5,128 4,968 4,539 4,662 5,162 5,418 5,006 5,099 5,340 4,998
90 54 90 90 90 90 90 90 90 90 90 954 101 58 93 83 67 81 96 120 96 103 109 1,007 112% 107% 103% 92% 74% 90% 107% 133% 107% 114% 121% 106% X 5,500 5,500 5,500 5,500 5,500 5,500 5,500 5,500 5,500 5,500 5,500 5,500 4,893 4,762 5,128 4,968 4,539 4,662 5,162 5,418 5,006 5,099 5,340 4,998 89% 87% 93% 90% 83% 85% 94% 99% 91% 93% 97% 91% X X X X
1,310 786 1,310 1,310 1,310 1,310 1,310 1,310 1,310 1,310 1,310 1,262 1,258 799.1 1,441 1,427 1,272 1,395 1,445 1,378 1,272 1,214 1,248 1,286 96.0% 102% ###### ###### 97.1% ###### ###### ###### 97.1% 92.7% 95.3% 101.9%
897 954
--
3939
95 95 95 95 95 95 95 95 95 95 95 87.37 72.70 99.61 99.10 97.68 97.76 63.97 96.95 98.13 97.79 91.11 5 10 1 1 6 9 12 6 7 7 92% 77% 105% 104% 103% 103% 67% 102% 103% 103% 96%
X X 27% 27% 27% 27% 27% 27% 27% 27% 27% 27% 27% 27%
35.0% 36.8% 21.8% 26.7% 31.9% 24.9% 30% 30% 27.0% 30.0% 25.1% 29%
130% 136% 81% 99% 118% 92% 111% 110% 100% 111% 93% 107%
X 35% 35% 35% 35% 35% 35% 35% 35% 35% 35% 35% 35%
44% 28.4% 39.8% 31.6% 34.99% 44.4% 45% 42.5% 42.0% 41% 40% 39%
126% 81% 114% 90% 100% 127% 129% 121% 120% 117% 114% 113%
X
1.2% 1.2% 1.2% 1.2% 1.2% 1.2% 1.2% 1.2% 1.2% 1.2% 1.20%
1.54% 0.39% 0.85% 2.25% 0.51% 1.71% 1.23% 1.06% 0.91% 2.18% 1.26%
128% 33% 71% 188% 43% 143% 103% 88% 76% 182% 105%
X X X X 98% 98% 98% 98% 98% 98% 98% 98% 98% 98% 98% 99.6% 99.6% 99.0% 99.1% 99.6% 99.8% 98.6% 98.9% 100% 100% 99% 102% 102% 101% 101% 102% 102% 101% 101% 102% 102% 101%
--
4040
26 26 26 26 26 26 26 26 26 26 26 26 35.0 26.5 25.7 29.4 25.0 13.8 26.3 25.7 27.0 26 27.9 26 134.6% 101.9% 98.8% 113.1% 96.2% 53.1% 101.2% 98.8% 103.8% 99.6% 107.3% 100.8% X 45% 45% 45% 45% 45% 45% 45% 45% 45% 45% 45% 45.0%
30.1% 47.0% 30.5% 49.0% 46.0% 43% 46.4% 46.2% 52.6% 57.1% 65.8% 46.7%
67% 104% 68% 109% 102% 94% 103% 103% 117% 127% 146% 103.7%
X X
65.0% 65.0% 65.0% 65.0% 65.0% 65.0% 65.0% 65.0% 65.0% 65.0% 65.0% 65.0%
66.9% 55.0% 63.2% 63.3% 55.5% 67.0% 60.7% 62.4% 46.2% 58.8% 57.0% 59.6%
102.9% 84.6% 97.2% 97.4% 85.4% 103.1% 93.4% 96.0% 71.0% 90.4% 87.7% 91.7%
X X X X
95 75 95 95 95 95 95 95 95 95 95 93 90.2 82.6 92.2 96.4 94.4 95 94 95.9 94.8 95.7 96.3 93 94.9% 110.1% 97.1% 101.5% 99.4% 99.6% 98.5% 100.9% 99.8% 100.7% 101.4% 100.4% 75.0% 75.0% 75.0% 75.0% 85.0% 85.0% 85.0% 85.0% 85.0% 85.0% 85.0% 81.4%
66.9% 80.6% 78.4% 81.7% 85.2% 92.1% 89.1% 96.5% 89.2% 86.1% 88.1% 84.9%
89.2% 107.5% 104.5% 108.9% 100.2% 108.3% 104.8% 113.6% 104.9% 101.2% 103.7% 104.3%
X
--
4141
112 112 112 112 112 112 112 112 112 112 112 112 114 116 115 116 115 115 114 117 116 118 112 115 102% 104% 103% 104% 103% 103% 102% 104% 104% 105% 100% 103% 6% 6% 6% 6% 6% 6% 6% 6% 6% 6% 6% 6.0%
4.7% 5.5% 8.7% 14.0% 4.4% 5.7% 9.6% 5.3% 1.3% 4.5% 7.7% 6.5%
78.3% 91.7% 145.0% 233% 73% 95% 160% 88% 22% 75% 128% 0%
X X X X
85% 85% 85% 85% 85% 85% 85% 85% 85% 85% 85% 85.0%
-- -- -- -- 86.0% -- -- -- 89.0% -- -- 87.5%
-- -- -- -- 1% -- -- -- 4% -- -- 3%
-- -- -- -- -- -- -- -- --
2 2 2 2 2 2 2 2 2 2 2 2/ 2 0 2 2 2 2 2 2 2 2 2 2/ 100% 0% 100% 100% 100% 100% 100% 100% 100% 100% 100% 98% X
6 6 6 6 6 6 6 6 6 6 6 6 6 3 6 6 6 6 6 6 6 6 6 6 100% 50% 100% 100% 100% 100% 100% 100% 100% 100% 100% 95% X
(Kaplan R. and D. Norton, “The Strategy-Focused Organization,” Harvard Business School Press, Boston, Massachusetts, USA, 2000, p.356.)
4545
60 50 40 30
-10 -20 -30 -40 -50 -60 -70 -80 -90 -100
#1
‘95 ‘96 ‘97 ‘98
(Kaplan R. and D. Norton, “The Strategy-Focused Organization,” Harvard Business School Press, Boston, Massachusetts, USA, 2000, p.5.)
Mobil NAM&RMobil NAM&R 19901990--19981998
4646
+100%+100%
--25%25%
(: Kaplan , R. and D. Norton , “The Strategy Focused Organization,” Harvard Business School Press, Boston , Massachusetts, Nov 2000, p.21. )
4747
20
80
Kaplan R. and D. Norton,” Celebrating best practices in Strategy-Focused Management”,
Harvard Business School Publishing, Special hall of fame, 2000, pp.12.
4848
10 10 9 9 8 8 7 7 6 6 5 5 4 4 3 3 2 2 1 1
Niven P.,”Balanced scorecard step-by-step”, John Wiley & Sons, 2002, p317-322
4949
5050
OOutstandingutstanding 5%5% SSuccessful 15%uccessful 15% MMeeteet 30%30% IImprovement Neededmprovement Needed 45~50%45~50% UUnacceptable 0~5%nacceptable 0~5%
5151
100100
(Kaplan R. and D. Norton, “The Strategy-Focused Organization,” Harvard Business School Press, Boston, Massachusetts, USA, 2000, p.260.)
60~6960~690080~8980~8944
70~7970~7922909066
5252
= RPU (30%)
Korea Telecom(
5353
CEOCEO
50%
50%
5454
= $840.00= $840.00
=$750.00=$750.00
($ 5.00/($ 5.00/)*)*
5555 60 80
CIGNA
5656
400400 10%10% ::,,
50005000 10%10% ,, 33,,22 ::,,
800800
::20062006EPSEPS
,,20072007
::,,
5858
5959
P A Y O F F F R O M
O F F I C E C O M P U T E R S
E D I T O R I A L
H
S p e c i a l R e p o r t
M A N A G E M E N T ' S
N E W E S T S T E P
C o v e r S t o r y
T H E C O M P U T E R
S L U M P
S p e c i a l R e p o rt
M A N A G E M E N T D I S C O V E R S
T H E H U M A N S I D E O F A U T O M A T I O N
6060
used to focus and prioritize management energy
toward achieving both short and long term organizational goals
and with the ability to give early warning signals for midcourse correction
6161