BABOK v3 10.3 — Balanced scorecard — стратегическая система управленческого учета

1. 10.3
Balance Scorecard

2. 2
The balanced scorecard is used to manage
performance in any business model,
organizational structure, or business process

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Balanced Scorecard (BSC)
это система стратегического управления бизнесом или, по-
другому, стратегическая система управленческого учета на
основе измерения и оценки ключевых показателей деятельности:
Finance
Customer Care
Internal Business Process
Learning & Growth

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Справка
Система создана в 1990 году
Дэвидом Нортоном и Робертом Капланом
На русском называется “Сбалансированная Система Показателей”
Гипотеза, которую исследовали: «методики оценки эффективности
деятельности предприятия исключительно на финансовых
показателях не обеспечивает роста будущей экономической
ценности организации»

5. Strategy map

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www.balancedscorecard.org

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Что такое стратегия?

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Вообще, что такое стратегия?
• это пошаговый план достижения Business Goals
• должна учитывать Business Problems
• это даже не план — перечень гипотез достижения результатов
• это набор экспериментов основанный на опыте команды,
который должен привести к успеху
• для оценки успеха стратегии придумывают показатели
(индикаторы), по которым оценивают, насколько правильно
движение к цели

9. Методология построения BSC
1. Определить глобальную стратегическую цель Vision and Strategy
2. Сформировать взаимосвязанные бизнес-цели в
каждой из 4 перспектив (для отслеживания
вдальнейшем причинно-следственных связей)
Objectives
3. Определить по 2 индикатора (показателя):
leading — что необходимо сделать, чтобы
достигнуть плана
login indicator — какие результаты достигнуты, а
какие нет
Measures
4. Выбрать количественные цели и KPI’s, по
которым будем смотреть бизнес-цель достигнута
или нет
Targets
5. Спланировать, какие конкретные вещи
необходимо реализовать
Initiatives
6. Какой бюджет необходим для каждого
конкретного шага
Budget

10. Finance
Customer
Business Process
Leading & Growth

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The system connects the dots between big picture
strategy elements such as
mission (our purpose)
vision (what we aspire for)
core values (what we believe in)
strategic focus areas (themes, results and/or goals)
and the more operational elements such as
objectives (continuous improvement activities)
measures (or key performance indicators, or KPIs,
which track strategic performance)
targets (our desired level of performance)
initiatives (projects that help you reach your targets)
www.balancedscorecard.org www.balancedscorecard.org

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BSC Terminology: Strategy Mapping
www.balancedscorecard.org

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Balanced Scorecard Institute
The balanced scorecard (BSC) is a strategic planning and management system that
organizations use to:
Communicate what they are trying to accomplish
Align the day-to-day work that everyone is doing with strategy
Prioritize projects, products, and services
Measure and monitor progress towards strategic targets
www.balancedscorecard.org

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Elements

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1. Learning and Growth Dimension
(Organizational Capacity)
Includes measures regarding:
employee training and learning
product and service innovation
corporate culture
Metrics guide the use of training funds, mentoring, knowledge sharing,
and technology improvements.

17. Measures: Learning and growth perspective
- Expenses for research and innovation
- Specific weight of expenses on research and innovation in
the total amount of expenses
- Specific weight of expenses on improvements in total
amount of expenses related to IT technologies
- Length of research and innovation projects
Resources allocated on research and innovation
- Investment in training of personnel dedicated to customer
relations
- Investments in innovation and research
- Expenses related to preparations and study of new products
- Investments in exploration of new markets
- Frequency of direct contacts with customers
- Number of registered patents
- Average time company patents are in force
- Number of rational and creative ideas per employee
- Average training cost per employee
- Employee satisfaction index
- Marketing expenses per customer
- Employee trust rate to the company
- Specific weight of employees who have not reached a
certain age in the total number of employees
- Non production expenses per customer
- Specific weight of new products in the total amount of
products

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2. Business Process Dimension
Includes metrics that:
indicate how well the enterprise is operating (работает)
if their products meet customer needs (соответствуют потребностям клиентов)

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Measures: Internal business processes
- Specific weight of administered if expenses in total
revenue
- Ratio of timely completed orders
- Average product labor-output ratio
- Average development time of a new product
- Average time from placing the order to its completion
- Supplier frequency
- Average decision-making time
- Turnover of material assets
- Labor productivity growth
- Efficiency of information systems
- Increasing number of IT Systems and Computer
Equipment
- Specific weight of expenses on IT Systems in the total
amount of administrative expenses (more about IT KPIs)
- Emission of hazardous substances to the environment
- Influence of company products to the external
environment
- Expenses related to correction of mistakes in
managerial decisions
- Number of properly executive orders
- Administrative expenses per employee

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3. Customer/Stakeholder Dimension
Includes metrics on:
customer focus
satisfaction and delivery of value
These metrics capture:
how well customer needs are met
how satisfied they are with products and services
whether the delivery of those products and services meet their quality
expectations, and their overall experience with the enterprise.

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Measures: Customer Care
Number of customers
Market share (%)
Average annual sales volume per customer
Number of lost customers
Average time of taking an order
Number of customers per employee
Specific weight of concluded agreements in the
total number of contacts with customers
Customer satisfaction
Customer loyalty
Expenses per customer
Number of visits/contacts with customers
Number of advertising campaigns
Trademark index
Marketing expenses
Average contact duration with a customer
Average amount of products shipped to one
customer
Number of customer visits to the company
Average time between first contact with the
customer and signing of agreement
Average annual expenses to serve one customer

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4. Financial Dimension
Identifies what is financially necessary to realize the strategy
Examples of financial measures indicate:
profitability
revenue growth
added economic value

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Measures: Finance
Total assets holdings
Profitability of assets
Profitability of net assets
Ratio of equity capital to total assets
holdings
Capital productivity ratio
Efficiency of assets
Profitability of investment
Market price per share
Sales volumes for new products/services
Asset value per one employee
Working efficiency of personnel
Marginal revenue per employee
Added value per one employee
Revenue per employee
Revenue from new products/services
Efficiency of sales volumes
Ratio of marginal revenue
Cash flow
Total expenses

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5. Measures or Indicators (KPI’s)
There are two basic types of measures or indicators:
lagging indicators that provide results of actions already taken (отставания)
leading indicators that provide information about future performance (ведущие)
Objectives tend to have lagging indicators, but using related leading indicators can
provide more real-time performance information.

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Good KPIs
Provide an objective way to see if strategy is working
Offer a comparison that gauges the degree of performance change over time
Focus employees' attention on what matters most to success
Allow measurement of accomplishments, not just of the work that is performed
Provide a common language for communication
Help reduce intangible uncertainty
www.balancedscorecard.org

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The BSC includes:
tangible objectives
specific measures
targeted outcomes derived from an organization's vision and strategy
Balanced business scorecards can be used at multiple levels within an organization.
This includes at:
• an enterprise-wide level (macro level)
• departmental or function level
• even at the level of a project or initiative

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BSC development
1. Оценка
2. Глобальная стратегия
3. Стремления
4. План достижения целей
5. KPI’s
6. Стратегическая программа действий
—— развертывание системы ——
7. Анализ результатов
8. Приведение хар-к до уровня стратегии
9. Развитие
—— лонч ——
www.balancedscorecard.org

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Usage Considerations

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• Total assets holdings
• Profitability of assets
• Profitability of net assets
• Ratio of equity capital to total assets
holdings
• Capital productivity ratio
• Efficiency of assets
• Profitability of investment
• Market price per share
• Sales volumes for new products/services
• Asset value per one employee
• Working efficiency of personnel
• Marginal revenue per employee
• Added value per one employee
• Revenue per employee
• Revenue from new products/services
• Efficiency of sales volumes
• Ratio of marginal revenue
• Cash flow
• Total expenses
Strengths Limitations

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Strategy Map

33. Perspective Objectives Measures Targets Initiatives

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Some Facts