Balanced Scorecard

Managing Corporate Performance with Balanced Scorecard www.rajapresentasi.com 1

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) www.rajapresentasi.com 2

Corporate Performance Management www.rajapresentasi.com 3

Performance Management Framework Vision Strategy Map Mission Strategy Key Performance Indicators Company strategy Identifying Defining Measuring Monitoring www.rajapresentasi.com Reporting 4

Performance Management Component Tiga komponen Performance management kunci bagi sistem cycle is continuous and Performance consistent manajemen kinerja Management yang efektif Process Performance Performance Management Management Infrastructure Culture Logistic support and Culture that is based performance management on performance administration accountability www.rajapresentasi.com 5

Performance Management Cycle STRATEGY Set Measures and Target Reward and Coach Plan and Execute Monitor and Evaluate www.rajapresentasi.com 6

Pengertian Balanced Scorecard • 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. www.rajapresentasi.com 7

4 Perspectives in Balanced Scorecard Financial Perspective The Strategy If we succeed, how will we look to our shareholders? Customer Perspective To achieve our vision, how must we look to our customers? Internal Perspective To satisfy our customers, which processes must we excel at? Learning & Growth Perspective To achieve our vision, how must our organization learn and improve? www.rajapresentasi.com 8

Strategy and Balanced Scorecard Mission – Why We Exist Strategic Strategy Outcomes Map : Translate the Satisfied Vision – Strategy Shareholders What We Strategy : Our Game Delighted Want to Be Plan Customers Excellent Balanced Processes Values – Scorecard : What’s Measure and Motivated Important Focus Workforce to Us www.rajapresentasi.com 9

Perspektif Keuangan • Bagi perusahaan privat (persero), perspektif keuangan merupakan tujuan 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 kesehatan suatu perusahaan -- dan memastikan apakah perusahaan tersebut akan sustainable (langgeng) atau mengalami kebangkrutan www.rajapresentasi.com 10

Perspektif Keuangan Perspektif keuangan secara umum berfokus pada dua elemen utama : Peningkatan Pendapatan Peningkatan Produktivitas atau Efisiensi Biaya Profit www.rajapresentasi.com 11

Contoh Sasaran Strategis dalam Perspektif Keuangan • Meningkatkan laba bersih • Meningkatkan jumlah pendapatan • Meningkatkan pertumbuhan pendapatan • Meningkatkan produktivitas biaya (efisisien biaya) • Menurunkan piutang ragu-ragu (non performing loan) www.rajapresentasi.com 12

Perspektif Pelanggan • Perspektif ini bersifat amat sentral, sebab tanpa adanya pelanggan, bagaimana mungkin suatu perusahaan bisa berdiri? • Perspektif pelanggan mencakup elemen-elemen berikut: • Perolehan pelanggan baru (atau perubahan status tarif pelanggan lama menjadi lebih menguntungkan) • Profitabilitas pelanggan (segmen pelanggan apa saja yang menguntungkan? Berapa persentase jumlahnya dibanding total pelanggan? Segmen pelanggan apa yang menyumbang pendapatan terbesar?) www.rajapresentasi.com 13

Perspektif Pelanggan • Kepuasan pelanggan, mencakup opini pelanggan 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) www.rajapresentasi.com 14

Model dalam Perspektif Pelanggan Customer Retention Customer Profitability Customer Satisfaction Market Share Customer Acquisition Price Quality Service Availability Brand www.rajapresentasi.com 15

Contoh Sasaran Strategis Perspektif Pelanggan • Meningkatkan profitabilitas per pelanggan • Meingkatkan market share • Mengembangkan brand image • Meningkatkan kepuasan pelanggan • Meningkatkan jumlah pelanggan loyal www.rajapresentasi.com 16

Perspektif 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 www.rajapresentasi.com 17

Elemen-elemen dalam Proses Bisnis Layanan kepada Pelanggan Mutu dan Kecepatan dalam Kecepatan dalam Keandalan Memenuhi Merespon Produk Kebutuhan Komplain Pelanggan Pelanggan Proses Bisnis Internal www.rajapresentasi.com 18

Contoh Sasaran Strategis dalam Proses Bisnis • Meningkatkan mutu dan keandalan produk • Menurunkan jumlah produk yang gagal • Meningkatkan kecepatan pelayanan • Mengembangkan inovasi proses • Mengembangkan kapasitas produksi www.rajapresentasi.com 19

Perspektif Pembelajaran • Perspektif ini mencerminkan kapabilitas yang harus dimiliki oleh perusahaan, dalam dua aspek utama, yakni: • Pengembangan sumber daya manusia • Pengembangan sistem organisasional, kepemimpinan dan kultur perusahaan • Perspektif ini menunjukkan bahwa kapabilitas sumber daya manusia dan sistem organisasi yang solid merupakan 'pondasi' bagi kemajuan kinerja perusahaan www.rajapresentasi.com 20

Perspektif Learning and Growth Human Capital Organization Capital • Skills • Culture • Knowledge • Leadership • Attitude • Collaboration www.rajapresentasi.com 21

Contoh Sasaran Strategis dalam Perspektif Pembelajaran • Mengembangkan kompetensi karyawan • Membangun kultur perusahaan yang unggul • Menciptakan pola kepemimpinan yang efektif • Meningkatkan produktivitas karyawan www.rajapresentasi.com 22

Template Balanced Scorecard Map • Dalam slide berikut ditampilkan template balanced scorecard map. Didalamnya diuraikan contoh sasaran strategis yang relevan untuk setiap perspektif, yakni : • Perspektif Keuangan • Perspektif Pelanggan • Perspektif Proses Bisnis • Perspektif Learning & Growth www.rajapresentasi.com 23

Corporate Balanced Scorecard Map - An Example Enhance Long-term Shareholder Value Manage Cost Efficiency Increase Revenue Growth Financial Nurture Customer Expand Increase Satisfaction Market Share Customer Acquisition Customer Achieve Drive Demand via Manage Dramatic Implement Good Operational Customer Relation Growth through Environmental Excellence Management Innovation Policy Business Process Learning & Growth Develop Employee Enhance Employee Improve Employee Satisfaction Productivity Appraisal System www.rajapresentasi.com 24

Identifying Key Performance Indicators (KPI) www.rajapresentasi.com 25

Balanced Scorecard Vision Balanced Mission Scorecard Strategy Key Performance Indicators Company strategy Identifying Defining Measuring Monitoring www.rajapresentasi.com Reporting 26

Key Performance Indicators (KPI) KPI = Ukuran atau Vision Indikator yang akan Mission Strategy memberikan informasi and Values sejauh mana kita telah berhasil mewujudkan sasaran strategis yang telah kita tetapkan Strategic Objectives Finance Key Performance Indicators Customer Key Performance Internal Business Indicators Process Key Performance Learning Indicators www.rajapresentasi.com 27

KPI Guidelines Guidelines in Formulating the KPI • 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. www.rajapresentasi.com 28

Key Performance Indicators - KPI Relevan dengan Apakah KPI memiliki keterkaitan dengan sasaran Sasaran Strategis 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? www.rajapresentasi.com 29

Tingkatan Key Performance Indicators Strategic Objective KPI yang mengukur Measure KPIs pencapaian hasil akhir yang Results RESULT ingin dituju oleh Sasaran Strategis KPI yang mengukur Measure KPIs pencapaian proses atau Activity aktivitas yang dilakukan PROCESS untuk mencapai Result www.rajapresentasi.com 30

Tingkatan Key Performance Indicators Improve customer satisfaction on service Contoh KPI : • Customer Satisfaction Index Measure • Number of complaints Results Measure # of follow-up call after Activity product/service delivery www.rajapresentasi.com 31

Tingkatan Key Performance Indicators Increase Sales Revenue Contoh KPI : Measure • Sales Revenue Results Measure • Jumlah Kunjungan ke Klien Prospektif Activity • Jumlah sales call yang Dilakukan www.rajapresentasi.com 32

Tingkatan Key Performance Indicators Develop Competent Employee Contoh KPI : • Rata-rata Skor Kompetensi Measure Karyawan Results • Jumlah Pelatihan Measure Per Karyawan Per Tahun Activity • % Karyawan yang Merealisasikan Individual Development Plan www.rajapresentasi.com 33

Corporate Balanced Scorecard Map - An Example Enhance Long-term Shareholder Value Manage Cost Efficiency Increase Revenue Growth Financial Nurture Customer Expand Increase Satisfaction Market Share Customer Acquisition Customer Achieve Drive Demand via Manage Dramatic Operational Customer Relation Growth through Excellence Management Innovation Business Process Learning & Growth Develop Employee Enhance Employee Improve Employee Satisfaction Productivity Appraisal System www.rajapresentasi.com 34

Tabel BSC dan KPI Perspektif Sasaran Strategis KPI Target Profitability (Rp juta) 5,000 Enhance Long Term Shareholder Value Profitability Growth (%) 10 Financial (bobot 25) Increase Revenue Revenue (Rp juta) 50,000 Growth Revenue Growth (%) 12 Manage Cost Efficiency Overhead Cost Ratio (%) 8 Nurture Customer Customer Satisfaction Index Satisfaction (dalam skala 1 – 10) 8 Customer (bobot 25) Expand Market Share Market Share per Product (%) 40 Increase Customer Percentage of Loyal Acquisition Customers (%) 50 www.rajapresentasi.com 35

Perspektif Sasaran Strategis KPI Target Achieve Operational 100 per 1 Excellence Number of Product Defects million - Time To Response Customers' Request max 24 hours Drive Demand via Customer Relationship Business - Number of Customer Process Gatherings 6 per year (bobot : 25) - Number of New Products Launch 2 in this year Manage Growth via Innovation - Number of New Initiatives Implemented for Continous Improvement 10 Develop Employee Satisfaction - Employee Satisfaction Index 8 Learning Enhance Employee - Sales Revenue Per 500 per (bobot : 25) Productivity Employee (Rp) employee Menyempurnakan - Persentase Penyelesaian Sistem Evaluasi Sistem Manajemen Kinerja 100 % ready in Kinerja Baru November 2008 www.rajapresentasi.com 36

Perspektif Sasaran Strategis KPI Target Achievement Score - Profitability 5,000 5,100 102 Enhance Long Term Shareholder Value - Profitability Growth 10 11 110 - Revenue 50,000 52,000 104 103 25.80 Financial Increase Revenue (25) Growth (103 x 25%= - Revenue Growth 12 12 100 25.80) Manage Cost Efficiency - Overhead Cost Ratio 8 8 100 Nurture Customer Satisfaction - Customer Satisfaction Index 8 7.80 98 93 23.33 Customer Expand Market Share - Market Share per Product 40 37 93 (25) Increase Customer - Percentage of Loyal Acquisition Customers 50 45 90 Achieve Operational Excellence - Number of Product Defects 100 per 1 million 100 per 1 million 100 99 24.80 - Time To Response Customers' Request max 24 hours average 25 hours 96 Drive Demand via Business Customer Relationship - Number of Customer Process Gatherings 6 per year 6 100 (25) - Number of New Products Launch 2 in this year 2 100 Manage Growth via Innovation - Number of New Initiatives Implemented for Continous Improvement 10 10 100 Mengembangkan Employee Satisfaction - Employee Satisfaction Index 8 7.60 95 95 23.75 Mengembangkan Learning Produktivitas - Sales Revenue Per (25) Karyawan Employee 500 per employee 450 90 Menyempurnakan - Persentase Penyelesaian Sistem Evaluasi Sistem Manajemen Kinerja 100 % ready in 100 % ready on 97.68 37 www.rajapresentasi.com Kinerja Baru November 2008 time 100

Strategy Map for Corporate Functions (HR, IT, Finance and Marketing) www.rajapresentasi.com 38

Integration between Corporate and Division/Department Vision Mission Strategy Corporate Scorecard The Division Scorecard is built by referring to the Division corporate scorecard Scorecard www.rajapresentasi.com 39

HR Strategy Map Template Drive Long term Shareholder Value Enhance People & Organizational Optimize HR Efficiency Effectiveness Financial Create Positive Work Provide Quality Provide High Environment HR Service Performance People Customer Achieve HR Build Strategic Drive Process Employee Organizational Excellence Competencies Performance HR Internal Process Learning & Growth Develop Strategic & Enhance Technology Create Climate for Functional HR Competencies for HR HR Action www.rajapresentasi.com 40

IT Strategy Map Template Drive Long term Shareholder Value Enhance IT Impact on Optimize IT Efficiency Enterprise Outcome Financial Deliver Consistent, High Provide Business Units with Quality IT Service Innovative IT Solutions Customer Maintain a Develop Effective Propose and Deliver Reliable IT Decision Transformational Infrastructure Support System Applications IT Internal Process Learning & Growth Develop Strategic & Enhance IT Tools that Promote Customer- Functional IT Competencies Enhance the IT Function focused Culture www.rajapresentasi.com 41

Finance Strategy Map Template Drive Long term Shareholder Value Enhance Finance Effectiveness on Optimize Financial Efficiency Enterprise Outcome Financial Deliver Responsive & Efficient Provide Clear & Reliable Finance Operations Required Disclosure Customer Achieve Finance Develop Financial Ensure Compliance Process Information to with Regulatory Excellence Improve Decision Requirements Making Finance Internal Process Learning & Growth Develop Strategic & Use Technology to Improve Promote Customer- Functional Finance Financial Information focused Culture Competencies Delivery www.rajapresentasi.com 42

Marketing Strategy Map Template Drive Long term Shareholder Value Increase Sales Optimize Marketing Efficiency Revenue Financial Create Satisfied and Enhance Brand Loyal Customers Image Customer Develop Effective Develop Innovative Develop Accelerate Customer Relation Marketing Marketing Business New Product Management Communication Intelligence Development Program Ideas Internal Process Learning & Growth Develop Strategic & Enhance Technology Foster Creative Thinking Functional Marketing for Marketing & Innovative Solutions Competencies www.rajapresentasi.com 43

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.com atau telp. 0817 482 3235 www.rajapresentasi.com 44

Composed by : Yodhia Antariksa, Msc in HR Dimohon untuk tidak mengcopy, menggandakan, dan mendistribusikan file presentasi ini melalui email atau Selesai 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 www.rajapresentasi.com 45

Recommended Further Readings: • Robert Kaplan and David Norton, Strategy Map : Converting Intangible Assets into Tangible Outcomes, HBS Press • Robert Kaplan and David Norton, Alignment : Using the Balanced Scorecard to Create Corporate Synergies, HBS Press www.rajapresentasi.com 46

Balanced Scorecard

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