TH IM CN BNG (BALANCED SCORECARD)1. Gii thiu chung Th im cn bng (Balanced Scorecard- BSC, sau y gi tt l Th im hay BSC) l mt tp hp cc thc o hiu sut ( nh gi kt qu hon thnh cng vic) bt ngun t Chin lc ca t chc, th hin thng qua 1 h thng th im c phn tng ti cc cp v c nhn. Mi Th im gm 4 Vin cnh (Tr ct, Phng din, Perspective), bao gm: Ti chnh, Khch hng, Quy trnh ni b v Hc hi & Pht trin. Trong mi tr ct li bao gm nhiu thc o hiu sut, chng va l cng c nh gi, truyn t kt qu cng tc va l cng c dn dt hiu sut, thu ht n lc t nhn vin n gim c t thc thi thnh cn Chin lc. Th im cn bng l mt phng php 3 trong 1: 1 h thng o lng hiu sut, 1 cng c truyn thng (hay giao tip) hiu qu v l 1 phng php qun l Chin lc hu hiu trong t chc. Xut pht t vn c pht hin l phn ln doanh nghip tht bi trong thc thi v qun l Chin lc ca mnh, Th im cn bng ca 2 tc gi Robert S.Kaplan v David Norton ra i vo u nhng nm 1990, c Tp ch Harvard Business Review nh gi l 1 trong 75 tng kinh doanh c nh hng nht ca th k 20. Hin nay n v ang c p dng rt mnh m trn th gii v ti Vit Nam. Th im cn bng l mt s b sung rt tt c th khc phc c cc hn ch ca cc phng php nu. Thc hin c o lng hiu sut s gip doanh nghip c th o lng, nh gi, gim st c kt qu hot ng ca cc kha cnh ct yu trong doanh nghip, t cho php nng cao nng sut khng ngng. Mt khc, h thng ny l mt cng c giao tip hiu qu trong doanh nghip - mt tc nhn quan trng trong ci tin nng sut, ng thi gip qun l Chin lc mt cch hu hiu - mt vn rt gai gc trong qun tr doanh nghip hin nay. 2. Mc ch Nhm xy dng mt h thng cc Th im (t cp cao nht n thp nht v n tng c nhn), trong xc nh Vin cnh (Perspective), Mc tiu (Objective), Thc o (Indicator), Ch tiu (Target), Sng kin (Innitiative) ca tng ngi v b phn da vo tin hnh thc hin, o lng v qun l vic thc thi Chin lc ca t chc.

1

3. Li ch Th im cn bng a ra mt phng php mi v din t Chin lc v o lng vic thc thi Chin lc, mang li nhiu li ch m cha c phng php no t c: Thit lp c mt h thng Th im vi cc Mc tiu, Ch tiu phn u cho mi b phn, mi ngi nht qun v cn bng vi Chin lc chung ca t chc Xy dng c cch thc thc hin, o lng, nh gi kt qu thc hin cng vic v sut Sng kin trong tng lai ca cc cp iu chnh hnh ng kp thi, thc thi thnh cng Chin lc ca t chc Din t Chin lc mt cch d hiu, ngn gn n tt c cc cp , tng cng hiu qu truyn thng, giao tip c bn trong v bn ngoi ca t chc. T tng cng chia s thng tin v phi hp hnh ng t mc tiu chung bi Th im c tnh thuyt phc cao, thc y tinh thn hp tc, trao quyn thch hp v iu chnh tc th hnh vi ca nhn vin. Khc phc c hn ch ca cc phng php truyn thng nh o lng nng sut, qun l theo phng php hoch nh ngn sch kiu c, l: chu k cn o di (chm chn trong vic ci tin), cha ch r c vn (ci g, u v do ai), phn b ngun lc thiu cn i, ch theo kt qu ngn hn ... Gii quyt c cn bn 4 ro cn ln trong thc thi Chin lc - l do chnh ca vn nn tht bi trong qun l Chin lc l: Ro cn Tm nhn, Ro cn con ngi, Ro cn ngun lc v Ro cn qun l. T vic chm im Th im gip nh gi chnh xc kt qu cng tc t c ca mi cp , a ra chnh sch i ng, khen thng thch ng, kp thi. ng thi gip phn b ngun lc mt cch khoa hc, cn i v kp thi, t nng cao nng sut mt cch bn vng. To c s khoa hc cho hoch nh, pht trin cc ti sn v hnh nh: Chin lc o to, pht trin tri thc ca doanh nghip; Ti u ha Gi tr yu t qun l thuc cc qu trnh ni b; Khai thc cc Gi tr c th t khch hng. l nn tng c c cc thnh cng v ti chnh - mt mc tiu ti quan trng ca doanh nghip. 4. Trit l Ci g o lng c th mi thc hin c v Hy o lng nhng g quan trng.

- Mc tiu v Thc o mc tiu l Nam chm v Kim ch nam cho hnh ng ca mi ngi hng n S mnh chung. - Cch thc din t mt Chin lc phc tp thnh cc mc tiu, thc o n gin cho mi ngi quyt nh vic thc thi Chin lc thnh cng. - Hy o lng v pht trin phn ti sn v hnh ang c t trng ngy cng ln c chim gi bi nhn vin, b my qun l v khch hng ca mnh.2

- Hiu sut cn c o bi chnh nhng ngi to ra n thay v ch c o lng bi ngi khc. - Mi ngi, mi vic u c lin quan vi nhau v vi Chin lc chung ca t chc theo nguyn l ca Thuyt nhn qu. y l c s din gii mt Chin lc chung thnh cc mc tiu ring cho mi ngi. 5. Nguyn tc p dng Cn da trn 4 nn tng c tnh nguyn tc nh sau: 5.1. Quan h hiu qu vi nhn vin v vi cc bn lin quan (cc on th, cc nh phn phi, nhng khch hng ch cht). 5.2. Trao quyn cho nhn vin mt cch thch hp 5.3. Lin kt h thng Th im vi nh hng Chin lc ca t chc theo s sau:

3

5.4. Kt hp o lng vi nh gi, Hoch nh v Ci tin hiu sut qun l Chin lc theo s (chu trnh) nh sau:Hoch nh Chin lc S mnh

Cc Gi tr ct li i ng v Phn b ngun lc Tm nhn

Thc thi,o lng,nhgi gi

Th im cn bng

Chin lc

Cc sng kin Cc ch tiu Cc vin cnh Cc thc o

CSF - Mc tiu chinlc

6. Yu cu ca phng php: gm cc yu cu nh sau: 6.1 Phi c quyt tm ca lnh o cao nht Trong vic quyt tm thc hin, to mi trng thun li, p ng ngun lc v iu chnh kp thi xy dng thnh cng h thng Th im 6.2 Phi c c 1 nn tng Chin lc vng chc v 1 b my t chc tng i n nh Cn c 1 nn tng Chin lc vi s lin kt c tnh h thng gia S mnh, Tm nhn, Gi tr ct li, Chin lc cng vi mt b my t chc tng i vng chc thc thi Chin lc v p dng thnh cng h thng Th im. 6.3 Bn Chin lc v Th im (Strategy Map & BSC) cc cp cn c tnh h thng, din gii chnh xc Chin lc cng ty thnh Chin lc ca mi cp trong t chc Cn din gii chnh xc, thng nht v c phn tng theo mi quan h dc v ngang t h thng, qu trnh v cng vic cc cp trong t chc. 6.4 Phi xc nh r cc Vin cnh (Perspective) v trt t ca chng trong Bn Chin lc v Th im m bo vic din gii Chin lc thnh H thng cc Vin cnh v Mc tiu.

4

Nn xc nh Vin cnh vi trt t l: Ti chnh (Finance); Khch hng (Customer); Quy trnh ni b (Internal Business Processes); Hc hi v pht trin (Learning & Growth). Mi Vin cnh bao gm nhiu Mc tiu v cn p ng c yu cu: Ti chnh: thnh cng v ti chnh, T chc s xut hin trc cc c ng ca mnh nh th no? Khch hng: t c Tm nhn ca t chc, chng ta s xut hin trc cc khch hng ca mnh nh th no? Ai l khch hng ca ta? Tuyn b Gi tr ca chng ta l g khi phc v nhng khch hng ? Quy trnh ni b: tha mn cc khch hng v c ng ca t chc, chng ta phi xut sc ha nhng quy trnh no? Hc hi v pht trin: t c Tm nhn ca t chc, chng ta phi cng c nng lc ca mnh thay i v pht trin nh th no? 6.5 Cc Mc tiu trong Bn Chin lc cc cp phi l s din gii trc tip, c h thng v chnh xc Chin lc ca t chc: Cc Mc tiu phi o lng c, tr li c cc cu hi ca cc Vin cnh, th hin c tnh ct yu, c sc ca ring tng cp ng gp ti u cho thc thi Chin lc. S lng mc tiu nn nh hn 15 cho mi Bn Chin lc v Th im. 6.6 Thc o cn m bo SMART v c s lng va trong mi Th im: Thc o cn SMART: Specific (R rng, c th, d hiu); Measurable (C th o lng c); Attainable (C th t c); Realistic (C tnh hin thc); Timely (C thi gian r rng) v vi s lng nh hn 25 cho mi Th im 6.7 Cc Ch tiu phi th hin tnh mo him, kh thi v c ph duyt sau khi c tho lun k lng: Mt Mc tiu cn mt hay nhiu Thc o. Mi Thc o c 1 Ch tiu phn u. o lng v nh gi Mc tiu thng qua o lng nh gi kt qu thc hin cc Ch tiu. 6.8 Thc hin Tiu chun ha h thng Th im Cn thc hin vic xy dng, ban hnh v p dng cc ti liu quy nh v cch thc xy dng, duy tr p dng v ci tin h thng BSC Qun l Chin lc ca t chc. 6.9 Kt hp vic o lng hiu sut vi nh gi, Hoch nh v Ci tin nng sut: Cn o lng, nh gi, Hoch nh, Ci tin hiu sut bng Phng php BSC lin tc nng cao Nng sut Cht lng tng hp ca t chc.

5

Cn ng dng Th im ci tin ch i ng lao ng (t vic chm im, nh gi kt qu thc hin ca tng th im) v cch thc phn b ngun lc mt cch cn bng sao cho t c thnh cng bn vng. 6.10 m bo tnh thng nht ca h thng qun l chung ca doanh nghip: Cn phi trin khai p dng phng php mi BSC theo cch thc sao cho n c th tch hp hon ho nht vo h thng qun l chung ang tn ti ca t chc. 7. Cch thc p dng : gm 10 bc nh sau: Bc 1: Bc khi u: xc nh tnh cn thit v quyt tm p dng BSC.

Bc 2: T chc v nhn s: chun b cng tc t chc, xy dng mt ban trin khai v t d n chuyn trch BSC; o to k nng xy dng v p dng BSC. Bc 3: Xy dng d n BSC: xy dng Chin lc pht trin tng th doanh nghip vi bc i kh thi l d n BSC. Bc 4: Pht ng chng trnh BSC: Truyn thng rng ri, hnh thnh vn ha Just do it v ng vin ton b t chc tham gia thc hin thnh cng chng trnh BSC. Bc 5: Hach nh Chin lc: ban hnh chnh thc cc ti liu Chin lc nn tng ca t chc. Bc 6: Thit lp bn Chin lc cc cp: Thit lp bn Chin lc ca cc cp theo nguyn tc t trn xung di bt u t Chin lc ca t chc. Bc 7: Thit lp th im cn bng cc cp: xy dng Th im cn bng cc cp ph hp, nht qun vi bn Chin lc ca cp . Bc 8: Tiu chun ha h thng BSC: Xy dng h thng ti liu thc hin BSC. Bc 9: p dng h thng BSC: h thng qun l theo BSC c p dng trit vo trong thc t v tng bc mang li hiu sut thc s trong qu trnh sn xut kinh doanh ca t chc. Bc 10: Duy tr v ci tin h thng BSC: duy tr vic p dng, nh gi s thay i v lin tc ci tin h thng o lng hiu sut. 8. V d minh ha V d Th im c nhn

6

Vin cnh Khch hng 25%

T trng 1. Nng cao s trung - S lp thng tin- 40% thnh ca KH hng dn 2. m bo tin cy v - S ln thm ving 60% in nng -S tai nn phng -T l hon tt o to -Hon thnh k hoch c nhn -Xp hng s tn tm phng 60% 15% 10% 15%

Mc tiu

Thc o

Ch tiu 15 30 1 90% Hon thnh 80%

Sng kin Pht trin 5 u mi lin h cng vic

Hc hi 1. Tng cng an ton & Pht 2. Pht trin k nng trin 25% 3. Nng cao tn tm

-Hc v an ton -Hc v thit b -Hon thnh PDP vo gia nm -Tch cc h tr ng nghip

1. Cung cp dch v -% ln c cng t 50% Quy trnh ni c v i cng t in ng hn b: 25% 2. Ci tin bo tr h thng -Kim tra thng 50% xuyn Ti chnh: 25% 1. Gim chi ph hnh chnh 2. Tng doanh thu ca phng -Cc chi ph a 55% phng -Doanh thu khc 45% phng

95%

40 ln

Gim 1% Tng 10%

Hc 2 kha v ti chnh Tham gia hin k tng doanh thu

9. Thng tin tham kho Khi no cn p dng? Khi mun din gii v thc thi Chin lc hu hiu cho n tng c nhn, ci tin vic o lng hiu sut, nng sut lm vic, ci tin ch i ng v cch thc phn b ngun lc hp l pht trin bn vng Kh nng tht bi g? Ct li ca p dng BSC l thit lp cc thc o cho cc cp v c nhn nn khng c tht bi g ng k, ngoi tr vic xy dng h thng Th im b ko di, vic din gii Chin lc thnh Th im cc cp cha tt, cc thc o thiu hiu qu. Nn trnh g? Trnh vic ly kt qu o lng x pht nhn vin. Chi ph p dng? C th bao gm ph o to (khong 15-20 triu), T vn p dng (khong 50-60 triu), Xy dng phn mm tnh ton v theo di kt qu hiu sut. Thi gian thc hin? Khong t 3-6 thng ty nng lc ca cng ty.

7

10. Ti liu tham kho 1. Translating Strategy Into Action, Robert S. Kaplan v David Norton. 2. Balanced Scorecard, PAUL R.NIVEN. 3. How to Measure Employee Performance, Jack Zigon. 4. Performance-based Organization Diagnosis&Solution - Linked With Balanced Scorecard, SHINICHIRO KAWAGUCHI. 5. Cc ch s o lng hiu sut, DAVID PARMENTER. 6. Key Performance Indicator, DAVID PARMENTER . 7. Ti liu o to Th im cn bng BSC Chi cc TC-L-CL Tp. HCM

8