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Balanced Scorecard

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  • 1. 1www.rajapresentasi.com ManagingManaging CorporateCorporate PerformancePerformance with Balancedwith Balanced ScorecardScorecard
  • 2. 2www.rajapresentasi.com Contents :Contents : 1. Corporate Performance Management 2. Managing Corporate Performance with Balanced Scorecard 3. Identifying Key Performance Indicators 4. Strategy Map in Corporate Functions (HR, IT, Finance and Marketing)
  • 3. 3www.rajapresentasi.com Corporate Performance Management
  • 4. 4www.rajapresentasi.com Performance Management FrameworkPerformance Management Framework Identifying Defining Measuring Monitoring Reporting KeyKey PerformancePerformance IndicatorsIndicators CompanyCompany strategystrategy Vision Mission Strategy Strategy MapStrategy Map
  • 5. 5www.rajapresentasi.com Tiga komponen kunci bagi sistem manajemen kinerja yang efektif Performance Management Infrastructure Performance Management Culture Performance Management Process Performance management cycle is continuous and consistent Culture that is based on performance accountability Logistic support and performance management administration Performance Management ComponentPerformance Management Component
  • 6. 6www.rajapresentasi.com STRATEGY Plan and Execute Monitor and Evaluate Reward and Coach Set Measures and Target Performance Management CyclePerformance Management Cycle
  • 7. 7www.rajapresentasi.com • Suatu alat manajemen kinerja (performance management tool) yang dapat membantu suatu organisasi untuk mentranslasikan visi dan strategi ke dalam aksi • Memanfaatkan sekumpulan indikator finansial dan non- finansial yang kesemuanya terjalin dalam suatu hubungan sebab akibat. • Balanced Scorecard berfungsi sebagai alat komunikasi strategi kepada para stakeholders: management, employees, shareholders, customers dan communities. Pengertian Balanced ScorecardPengertian Balanced Scorecard
  • 8. 8www.rajapresentasi.com 4 Perspectives in Balanced Scorecard4 Perspectives in Balanced Scorecard If we succeed, how will we look to our shareholders? Financial Perspective To achieve our vision, how must we look to our customers? Customer Perspective To satisfy our customers, which processes must we excel at? Internal Perspective To achieve our vision, how must our organization learn and improve? Learning & Growth Perspective The Strategy
  • 9. 9www.rajapresentasi.com Strategy and Balanced ScorecardStrategy and Balanced Scorecard Mission – Why We Exist Vision – What We Want to Be Values – What’s Important to Us Strategy : Our Game Plan Strategy Map : Translate the Strategy Balanced Scorecard : Measure and Focus Strategic Outcomes Satisfied Shareholders Delighted Customers Excellent Processes Motivated Workforce
  • 10. 10www.rajapresentasi.com Perspektif KeuanganPerspektif Keuangan • Bagi perusahaan privat (persero), perspektif keuangan merupakan tujuan utamatujuan utama (ultimate goals) -- tanpa harus mengorbankan kepentingan stakeholders lain yang relevan (masyarakat, lingkungan, pemerintah, dll) • Indikator-indikator Keuangan merupakan salah satu elemen kunci untuk menentukan tingkat kesehatantingkat kesehatan suatu perusahaan -- dan memastikan apakah perusahaan tersebut akan sustainable (langgeng) atau mengalami kebangkrutan
  • 11. 11www.rajapresentasi.com Perspektif KeuanganPerspektif Keuangan Perspektif keuangan secara umum berfokus pada dua elemen utama : Peningkatan Pendapatan Peningkatan Produktivitas atau Efisiensi Biaya ProfitProfit
  • 12. 12www.rajapresentasi.com • Meningkatkan laba bersih • Meningkatkan jumlah pendapatan • Meningkatkan pertumbuhan pendapatan • Meningkatkan produktivitas biaya (efisisien biaya) • Menurunkan piutang ragu-ragu (non performing loan) Contoh Sasaran Strategis dalamContoh Sasaran Strategis dalam Perspektif KeuanganPerspektif Keuangan
  • 13. 13www.rajapresentasi.com Perspektif PelangganPerspektif Pelanggan • Perspektif ini bersifat amat sentral, sebab tanpa adanya pelanggan, bagaimana mungkin suatu perusahaan bisa berdiri? • Perspektif pelanggan mencakup elemen-elemen berikut: • Perolehan pelangganPerolehan pelanggan baru (atau perubahan status tarif pelanggan lama menjadi lebih menguntungkan) • Profitabilitas pelangganProfitabilitas pelanggan (segmen pelanggan apa saja yang menguntungkan? Berapa persentase jumlahnya dibanding total pelanggan? Segmen pelanggan apa yang menyumbang pendapatan terbesar?)
  • 14. 14www.rajapresentasi.com Perspektif PelangganPerspektif Pelanggan • Kepuasan pelangganKepuasan pelanggan, mencakup opini pelanggan tentang : • Keandalan dan mutu produk yang ditawarkan • Harga produk (dibanding nilai produk yang ditawarkan) • Layanan purna jual (service) meliputi kecekatan dan kecepatan dalam merespon permintaan pelanggan • Kepuasan pelanggan diukur melalui survei kepuasan pelanggan. Diwujudkan dalam skor kepuasan pelanggan dengan skala 1 (amat buruk) s/d 10 (amat memuaskan)
  • 15. 15www.rajapresentasi.com Price Availability BrandServiceQuality Customer AcquisitionCustomer Acquisition Customer SatisfactionCustomer Satisfaction Customer RetentionCustomer Retention Customer ProfitabilityCustomer Profitability Market ShareMarket Share Model dalam Perspektif PelangganModel dalam Perspektif Pelanggan
  • 16. 16www.rajapresentasi.com Contoh Sasaran StrategisContoh Sasaran Strategis Perspektif PelangganPerspektif Pelanggan • Meningkatkan profitabilitas per pelanggan • Meingkatkan market share • Mengembangkan brand image • Meningkatkan kepuasan pelanggan • Meningkatkan jumlah pelanggan loyal
  • 17. 17www.rajapresentasi.com Perspektif Proses Bisnis InternalPerspektif Proses Bisnis Internal • Perspektif ini mencerminkan proses bisnis kunci yang harus dilakukan secara optimal untuk memenuhi kebutuhan pelanggan • Fokus perspektif ini adalah pada proses-proses bisnis yang memiliki dampak besar dalam peningkatan kinerja perusahaan • Umumnya, sasaran strategis dalam perspektif ini berjumlah lebih banyak dibanding pada perspektif lainnya
  • 18. 18www.rajapresentasi.com Layanan kepadaLayanan kepada PelangganPelanggan Mutu danMutu dan KeandalanKeandalan ProdukProduk Kecepatan dalamKecepatan dalam MemenuhiMemenuhi KebutuhanKebutuhan PelangganPelanggan Kecepatan dalamKecepatan dalam MeresponMerespon KomplainKomplain PelangganPelanggan Proses Bisnis Internal Elemen-elemen dalam Proses BisnisElemen-elemen dalam Proses Bisnis
  • 19. 19www.rajapresentasi.com Contoh Sasaran Strategis dalamContoh Sasaran Strategis dalam Proses BisnisProses Bisnis • Meningkatkan mutu dan keandalan produk • Menurunkan jumlah produk yang gagal • Meningkatkan kecepatan pelayanan • Mengembangkan inovasi proses • Mengembangkan kapasitas produksi
  • 20. 20www.rajapresentasi.com Perspektif PembelajaranPerspektif Pembelajaran • Perspektif ini mencerminkan kapabilitas yang harus dimiliki oleh perusahaan, dalam dua aspek utama, yakni: • Pengembangan sumber daya manusiasumber daya manusia • Pengembangan sistem organisasional,sistem organisasional, kepemimpinan dan kultur perusahaankepemimpinan dan kultur perusahaan • Perspektif ini menunjukkan bahwa kapabilitas sumber daya manusia dan sistem organisasi yang solid merupakan 'pondasi' bagi kemajuan kinerja perusahaan
  • 21. 21www.rajapresentasi.com Human Capital Organization Capital • Skills • Knowledge • Attitude • Culture • Leadership • Collaboration Perspektif Learning and GrowthPerspektif Learning and Growth
  • 22. 22www.rajapresentasi.com • Mengembangkan kompetensi karyawan • Membangun kultur perusahaan yang unggul • Menciptakan pola kepemimpinan yang efektif • Meningkatkan produktivitas karyawan Contoh Sasaran Strategis dalamContoh Sasaran Strategis dalam Perspektif PembelajaranPerspektif Pembelajaran
  • 23. 23www.rajapresentasi.com Template Balanced Scorecard MapTemplate Balanced Scorecard Map • Dalam slide berikut ditampilkan template balanced scorecard map. Didalamnya diuraikan contoh sasaransasaran strategisstrategis yang relevan untuk setiap perspektif, yakni : • Perspektif Keuangan • Perspektif Pelanggan • Perspektif Proses Bisnis • Perspektif Learning & Growth
  • 24. 24www.rajapresentasi.com Manage Cost Efficiency Enhance Long-term Shareholder Value Increase Revenue Growth Increase Customer Acquisition Nurture Customer Satisfaction Achieve Operational Excellence Drive Demand via Customer Relation Management Manage Dramatic Growth through Innovation Implement Good Environmental Policy Corporate Balanced Scorecard Map -Corporate Balanced Scorecard Map - An ExampleAn Example Financial Customer Business Process Expand Market Share Develop Employee Satisfaction Learning & Growth Enhance Employee Productivity Improve Employee Appraisal System
  • 25. 25www.rajapresentasi.com Identifying Key Performance Indicators (KPI)
  • 26. 26www.rajapresentasi.com Balanced ScorecardBalanced Scorecard Identifying Defining Measuring Monitoring Reporting KeyKey PerformancePerformance IndicatorsIndicators CompanyCompany strategystrategy Vision Mission Strategy BalancedBalanced ScorecardScorecard
  • 27. 27www.rajapresentasi.com Vision Mission and Values Strategy Finance Customer Internal Business Process Learning Key Performance Indicators Key Performance Indicators Key Performance Indicators Strategic ObjectivesStrategic Objectives KPI = Ukuran atau Indikator yang akan memberikan informasi sejauh mana kita telah berhasil mewujudkan sasaran strategis yang telah kita tetapkan Key Performance Indicators (KPI)Key Performance Indicators (KPI)
  • 28. 28www.rajapresentasi.com • Ukuran keberhasilan harus menunjukkan indikator kinerja yang jelas, spesifik dan terukur (measurable) • Ukuran keberhasilan harus dinyatakan secara eksplisit dan rinci sehingga menjadi jelas apa yang diukur • Biaya untuk mengidentifikasi dan memonitor Ukuran Keberhasilan sebaiknya tidak melebihi nilai yang akan diketahui dari pengukuran tersebut. Hindari pengukuran yang berlebihan yang tidak banyak memberi nilai tambah. Guidelines in Formulating the KPIGuidelines in Formulating the KPI KPI GuidelinesKPI Guidelines
  • 29. 29www.rajapresentasi.com Key Performance Indicators - KPIKey Performance Indicators - KPI Relevan dengan Sasaran Strategis Apakah KPI memiliki keterkaitan dengan sasaran strategis? Controllable Apakah pencapaian KPI masih berada dibawah kontrol dan rentang kendali yang ada? Actionable Apakah sejumlah tindakan dapat dilakukan untuk meningkatkan kinerja pencapaian KPI? Simple Apakah KPI-nya mudah untuk dijelaskan dan dikomunikasikan? Kredibel Apakah KPI-nya tidak mudah untuk dimanipulasi?
  • 30. 30www.rajapresentasi.com Strategic Objective Measure Results KPIs RESULT Measure Activity KPIs PROCESS Tingkatan Key Performance Indicators KPI yang mengukur pencapaian hasil akhir yang ingin dituju oleh Sasaran Strategis KPI yang mengukur pencapaian proses atau aktivitas yang dilakukan untuk mencapai Result
  • 31. 31www.rajapresentasi.com Improve customer satisfaction on service Measure Results • Customer Satisfaction Index • Number of complaints Measure Activity # of follow-up call after product/service delivery Tingkatan Key Performance Indicators Contoh KPI :
  • 32. 32www.rajapresentasi.com Increase Sales Revenue Measure Results • Sales Revenue Measure Activity • Jumlah Kunjungan ke Klien Prospektif • Jumlah sales call yang Dilakukan Tingkatan Key Performance Indicators Contoh KPI :
  • 33. 33www.rajapresentasi.com Develop Competent Employee Measure Results • Rata-rata Skor Kompetensi Karyawan Measure Activity • Jumlah Pelatihan Per Karyawan Per Tahun • % Karyawan yang Merealisasikan Individual Development Plan Tingkatan Key Performance Indicators Contoh KPI :
  • 34. 34www.rajapresentasi.com Manage Cost Efficiency Enhance Long-term Shareholder Value Increase Revenue Growth Increase Customer Acquisition Nurture Customer Satisfaction Achieve Operational Excellence Develop Employee Satisfaction Drive Demand via Customer Relation Management Manage Dramatic Growth through Innovation Corporate Balanced Scorecard Map -Corporate Balanced Scorecard Map - An ExampleAn Example Financial Customer Business Process Learning & Growth Expand Market Share Enhance Employee Productivity Improve Employee Appraisal System
  • 35. 35www.rajapresentasi.com Tabel BSC dan KPITabel BSC dan KPI Perspektif Sasaran Strategis KPI Target Financial (bobot 25) Enhance Long Term Shareholder Value Profitability (Rp juta) 5,000 Profitability Growth (%) 10 Increase Revenue Growth Revenue (Rp juta) 50,000 Revenue Growth (%) 12 Manage Cost Efficiency Overhead Cost Ratio (%) 8 Customer (bobot 25) Nurture Customer Satisfaction Customer Satisfaction Index (dalam skala 1 – 10) 8 Expand Market Share Market Share per Product (%) 40 Increase Customer Acquisition Percentage of Loyal Customers (%) 50
  • 36. 36www.rajapresentasi.com Perspektif Sasaran Strategis KPI Target Business Process (bobot : 25) Achieve Operational Excellence Number of Product Defects 100 per 1 million Drive Demand via Customer Relationship - Time To Response Customers' Request max 24 hours - Number of Customer Gatherings 6 per year Manage Growth via Innovation - Number of New Products Launch 2 in this year - Number of New Initiatives Implemented for Continous Improvement 10 Learning (bobot : 25) Develop Employee Satisfaction - Employee Satisfaction Index 8 Enhance Employee Productivity - Sales Revenue Per Employee (Rp) 500 per employee Menyempurnakan Sistem Evaluasi Kinerja - Persentase Penyelesaian Sistem Manajemen Kinerja Baru 100 % ready in November 2008
  • 37. 37www.rajapresentasi.com Perspektif Sasaran Strategis KPI Target Achievement Score Financial (25) Enhance Long Term Shareholder Value - Profitability 5,000 5,100 102 - Profitability Growth 10 11 110 Increase Revenue Growth - Revenue 50,000 52,000 104 103 25.80 - Revenue Growth 12 12 100 (103 x 25%= 25.80) Manage Cost Efficiency - Overhead Cost Ratio 8 8 100 Customer (25) Nurture Customer Satisfaction - Customer Satisfaction Index 8 7.80 98 93 23.33 Expand Market Share - Market Share per Product 40 37 93 Increase Customer Acquisition - Percentage of Loyal Customers 50 45 90 Business Process (25) Achieve Operational Excellence - Number of Product Defects 100 per 1 million 100 per 1 million 100 99 24.80 Drive Demand via Customer Relationship - Time To Response Customers' Request max 24 hours average 25 hours 96 - Number of Customer Gatherings 6 per year 6 100 Manage Growth via Innovation - Number of New Products Launch 2 in this year 2 100 - Number of New Initiatives Implemented for Continous Improvement 10 10 100 Learning (25) Mengembangkan Employee Satisfaction - Employee Satisfaction Index 8 7.60 95 95 23.75 Mengembangkan Produktivitas Karyawan - Sales Revenue Per Employee 500 per employee 450 90 Menyempurnakan Sistem Evaluasi Kinerja - Persentase Penyelesaian Sistem Manajemen Kinerja Baru 100 % ready in November 2008 100 % ready on time 100 97.68
  • 38. 38www.rajapresentasi.com Strategy Map for Corporate Functions (HR, IT, Finance and Marketing)
  • 39. 39www.rajapresentasi.com Vision Mission Strategy Integration between Corporate andIntegration between Corporate and Division/DepartmentDivision/Department Corporate Scorecard Division Scorecard The Division Scorecard is built by referring to the corporate scorecard
  • 40. 40www.rajapresentasi.com Optimize HR Efficiency Drive Long term Shareholder Value Enhance People & Organizational Effectiveness Achieve HR Process Excellence Develop Strategic & Functional HR Competencies Build Strategic Employee Competencies Drive Organizational Performance Enhance Technology for HR Create Climate for HR Action HR Strategy Map TemplateHR Strategy Map Template Financial Customer HR Internal Process Learning & Growth Create Positive Work Environment Provide Quality HR Service Provide High Performance People
  • 41. 41www.rajapresentasi.com Optimize IT Efficiency Drive Long term Shareholder Value Enhance IT Impact on Enterprise Outcome Maintain a Reliable IT Infrastructure Develop Strategic & Functional IT Competencies Develop Effective Decision Support System Propose and Deliver Transformational Applications Enhance IT Tools that Enhance the IT Function Promote Customer- focused Culture IT Strategy Map TemplateIT Strategy Map Template Financial Customer IT Internal Process Learning & Growth Deliver Consistent, High Quality IT Service Provide Business Units with Innovative IT Solutions
  • 42. 42www.rajapresentasi.com Optimize Financial Efficiency Drive Long term Shareholder Value Enhance Finance Effectiveness on Enterprise Outcome Achieve Finance Process Excellence Develop Strategic & Functional Finance Competencies Develop Financial Information to Improve Decision Making Ensure Compliance with Regulatory Requirements Use Technology to Improve Financial Information Delivery Finance Strategy Map TemplateFinance Strategy Map Template Financial Customer Finance Internal Process Learning & Growth Deliver Responsive & Efficient Finance Operations Provide Clear & Reliable Required Disclosure Promote Customer- focused Culture
  • 43. 43www.rajapresentasi.com Optimize Marketing Efficiency Drive Long term Shareholder Value Increase Sales Revenue Develop Innovative Marketing Communication Program Develop Strategic & Functional Marketing Competencies Develop Marketing Business Intelligence Accelerate New Product Development Ideas Enhance Technology for Marketing Foster Creative Thinking & Innovative Solutions Marketing Strategy Map TemplateMarketing Strategy Map Template Financial Customer Internal Process Learning & Growth Create Satisfied and Loyal Customers Enhance Brand Image Develop Effective Customer Relation Management
  • 44. 44www.rajapresentasi.com Kami juga menyediakan jasa in-house training. Jika perusahaan atau kantor Anda ingin menyelenggarakan in-house training untuk topik yang sedang Anda review ini, silakan hubungi kami pada alamat : kontak@rajapresentasi.comkontak@rajapresentasi.com atau telp. 0817 482 32350817 482 3235
  • 45. 45www.rajapresentasi.com Selesai Composed by : Yodhia Antariksa, Msc in HRComposed by : Yodhia Antariksa, Msc in HR Dimohon untuk tidak mengcopy, menggandakan, dan mendistribusikan file presentasi ini melalui email atau piranti digital lainnya tanpa ijin dari rajapresentasi.com Mari kita saling berikhtiar membangun kejujuran. Jika Anda berminat menggunakan slide ini untuk kepentingan training di organisasi Anda, silakan terlebih dahulu baca aturan pemakaiannya di Menu TANYA JAWAB pada situs www.rajapresentasi.com
  • 46. 46www.rajapresentasi.com Recommended Further Readings: 1. Robert Kaplan and David Norton, Strategy Map : Converting Intangible Assets into Tangible Outcomes, HBS Press 2. Robert Kaplan and David Norton, Alignment : Using the Balanced Scorecard to Create Corporate Synergies, HBS Press

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