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Approach
What is a Balanced
Scorecard?
The Balanced Scorecard is a strategic planning
and management system used to align business
activities to the vision and strategy of the
organization by monitoring performance against
strategic goals.
4 Original Business
Perspectives
The Balanced
Scorecard model
suggests that we
view the
organization from
4 perspectives.
Then Develop
metrics, collect
data and analyze it
relative to each of
these perspectives
4 Business Perspectives
Questions
Financial
Customer
Balanced Scorecard
Measurements
BALANCED
BALANCEDSCORECARD
SCORECARD
Long-Term Shareholder
Long-Term
Shareholder
Value ROCE
> xx%
Value ROCE > xx%
Improve
Improve
Productivity
Productivity
Grow
Grow
Revenue
Revenue
CUSTOMER
PERSPECTIVE
OFFER
OFFER PRODUCTS
PRODUCTS &
& SERVCIES
SERVCIES
THAT
THAT ARE
ARE CONSISTENT,
CONSISTENT, TIMELY
TIMELY
and
and LOW-COST
LOW-COST
Low
Low
Cost
Cost
Customer
Customer
Satisfaction
Satisfaction
World
World
Class
Class
Enhance
Enhance
Brand
Brand
INTERNAL
PERSPECTIVE
ENSURE
ENSURE OPERATIONAL
OPERATIONAL EXCELLENCE
EXCELLENCE WITH
WITH
INNOVATION
INNOVATION AS
AS WELL
WELL BEING
BEING SOCIALLY
SOCIALLY
RESPONSIBLE
RESPONSIBLE
Operational
Operational
Excellence
Excellence
Alliances with
Alliances with
SBUs
SBUs
Process
Process
Innovation
Innovation
Socially
Socially
Responsible
Responsible
Skills
Skills
Info. System
Info. System
OBJECTIVES
OBJECTIVES
MEASUREMENT
MEASUREMENT
TARGET
TARGET
ACTION
ACTIONPLAN
PLAN
INITIATIVE
INITIATIVE
Operating
Operating Cost
Cost &
& Efficiency
Efficiency
Cost/Unit,
Cost/Unit, Efficiency
Efficiency
Monthly
Monthly Monitoring
Monitoring
Capacity
Capacity Utilization
Utilization
%
% Utilization
Utilization
Capability
Capability Utilization
Utilization
Trial
Trial Prod.
Prod.
Spare
Spare Parts
Parts Prod
Prod
Weekly/Monthly
Weekly/Monthly
Monitoring
Monitoring
Brand
Brand // Image
Image
Warranty
Warranty Cost
Cost
Low
Low Cost
Cost Manufacturing
Manufacturing
Man-hour
Man-hour per
per Unit
Unit
Weekly
Weekly Monitoring
Monitoring
World-Class
World-Class Quality
Quality
Standards
Standards
Defect
Defect per
per Unit
Unit
Daily
Daily Monitoring
Monitoring
World-Class
World-Class Delivery
Delivery Timing
Timing
Sales
Sales Delivery
Delivery
Daily
Daily Monitoring
Monitoring
Knowledgeable
Knowledgeable &
& Skilled
Skilled
Partner
Partner
Direct
Direct Pass
Pass Rate
Rate
Daily
Daily Monitoring
Monitoring
High
High Customer
Customer Satisfaction
Satisfaction
Market
Market Feedback
Feedback
Weekly
Weekly Monitoring
Monitoring
Reinforce
Reinforce Brand
Brand Image
Image
Sales
Sales Volume
Volume
Monthly
Monthly Monitoring
Monitoring
Prod.
Prod. &
& Sales
Sales Mtg.
Mtg.
Productivity
Productivity
Cycle
Cycle Time
Time
Hourly
Hourly Monitoring
Monitoring
Meet
Meet Daily
Daily Plan
Plan
WIP
WIP
KAIZEN
KAIZEN
ICC
ICC
Daily
Daily Monitoring
Monitoring
Daily
Daily Monitoring
Monitoring
Monthly
Monthly follow-up
follow-up
Specific
Specific Programmed
Programmed
Timely
Timely Introduction
Introduction
Weekly
Weekly Follow-up
Follow-up
Industrial
Industrial Accident
Accident
Commuting
Commuting Accident
Accident
Toxic
Toxic Waste
Waste Disposal
Disposal
ISO
ISO 9002
9002
Cross
Cross Audits
Audits
Defensive
Defensive Driving
Driving
Facility
Facility Readiness
Readiness
Certification
Certification
Delivery
Delivery
Continuous
Continuous Improvement
Improvement
NPI
NPI
Safety
Safety &
& Health
Health
Environment
Environment
Develop
Develop the
the Necessary
Necessary Skills
Skills
R&D
R&D &
& Development
Development
Information
Information Systems
Systems
Availability
Availability
ALC,
ALC, Procurement,
Procurement,
Financial
Financial
Strategic
Strategic Awareness
Awareness
Alignment
Alignment
BUDGET
BUDGET
Monthly
Monthly Monitoring
Monitoring
tt
Weekly/Monthly
Weekly/Monthly
Monitoring
Monitoring
Training
Training and
and Skill
Skill
Build-up
Build-up
Set-up,
Set-up, Test
Test and
and
Validation
Validation
Communication
Communication
Programmed
Programmed
OPEX
RM XX M
CAPEX
RM xx M
an organization
The methodology facilitates communication and understanding of
business goals and strategies at all levels of an organization
Strategic initiatives that follow "best practices" methodologies that
cascade through the entire organization
Transforms an organizations mission statement and strategic plan
from a passive document into the "marching orders" for the
organization on a daily basis.
It enables executives to truly execute their strategies by identifying
what should be done and measured.