Balanced Scorecard[平衡计分卡]

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平衡计分卡的起源

1992年，Robert Kaplan和David Norton在《哈佛商业评论》上合作发表了一篇题为《平衡计分卡：企业绩效的驱动》（The Balanced Scorecard: Measures that Drive Performance）的文章，引起了各界对这一绩效管理工具的广泛关注。1996年，二人又进一步出版了专著《平衡计分卡：化战略为行动》 （The Balanced Scorecard:Translating Strategy into Action），该书成了当年的商业畅销书。

财务绩效对于企业来说至关重要， 即便是非营利性组织也必须对募集来的资金给予足够的重视， 然而，单纯通过财务手段管理绩效有两大缺陷：

• 滞后。 财务报告反馈的信息在现时中已经成为历史， 就未来业绩表现而言，财务数据并非很好的衡量指标。
• 低估。 企业当前市值超过其资产市值是很平常的， 托宾Q值（Tobin's-q）计算的就是公司市值与其重置资本的比例， 市值超出部分源于公司的无形资产， 财务报告却反映不了这部分资产。

平衡计分卡的四个尺度

Kaplan和Norton的平衡计分卡既是一项战略规划工具，又是一个绩效管理系统，能帮助企业贯彻执行愿景与战略。它通过以下四个角度来衡量企业绩效：

1. 财务尺度。
2. 顾客尺度。
3. 业务运营尺度。
4. 学习成长尺度。

这四个尺度不仅对企业当前绩效进行有效监控，而且能够捕捉到企业未来表现的信息。
 

平衡计分卡的优势

Kaplan和Norton概括指出平衡计分卡主要有三个优点：

• 着力于企业的若干要务，通过它们产生突破性绩效。
• 帮助企业整合诸多项目计划 ， 如质量管理、流程重组和客服计划等。
• 将战略目标向下分解，使得部门经理、运营人员和其他员工都能够清楚明白，优异的全局绩效对自己岗位有哪些具体的目标要求。

1. 财务尺度

Kaplan和Norton并没有忽视传统的财务数据， 及时准确的财务数据总是优先考虑的绩效衡量指标，管理人员要能够确保充分占有它们。 事实上，企业拥有大量的可供处理的财务数据， 由于企业数据库的普遍应用，数据处理日益中心化、自动化。 问题是，当前对财务数据的过度重视，导致了企业绩效衡量指标的失衡，其他一些同样重要的相关因素，在企业绩效衡量过程中，并没有被考虑进去。 就此而言，风险评估和成本-效益分析的数据或许也应该包括在财务报告中。

2. 顾客尺度。

最新管理理论显示，越来越多的企业已经意识到消费者导向和顾客满意度的重要性， 被视作为衡量企业绩效的先行指标（Leading Indicators）。 如果顾客对产品（服务）感到不满意，就会去寻找替代供应商来满足他们的需求。 顾客尺度不合格，就是企业走下坡路的先兆， 即便当前的财务形势看似（或者仍然）一片大好。 在提高顾客满意度的过程中， 应根据消费者的不同分类、以及产品（服务）抵达消费者的不同流程，对消费者进行研究分析。

3. 业务运营尺度

这一尺度指向企业的内部运营， 它反馈给管理人员的信息是——企业业务运转得如何，以及企业产品（服务）是否与市场需求相一致。 业务运营尺度必须由非常熟悉企业流程的人员来设计。 除战略管理流程之外，还须明确另外两个业务流程：

• 任务导向流程。 许多特殊问题都产生在这一过程中。
• 支持业务流程。 这一流程特点是重复率高，较为容易度量， 一般性的衡量方法即可。

4. 学习成长尺度。

这一尺度衡量的是员工培训，以及企业对待自身发展与员工成长的态度。 在知识型组织内，人是最主要的资源。 在当今科技变革的浪潮中，终生学习已经成为知识工作者的必须。 政府机构经常发现难以雇佣到掌握新技术的员工，而与此同时，对现有人员的培训又呈现出下降趋势。 Kaplan和Norton强调“学习”不仅仅是“培训”那么简单。 “学习”要求组织内部要有人员担任辅导员、顾问这样的角色，员工之间要有顺畅的沟通交流渠道，当员工在工作中遇到问题时能及时得到帮助。 当然，还需要技术支持，如局域网（Intranet）等。

这四个尺度整合在一起，呈现出一幅生动逼真、引人入胜的画图，从而造就了平衡计分卡——最成功的管理工具之一。

目的、措施、目标和动议

在每一尺度下，平衡计分卡又分别对四个观测对象进行评分：

• 目的： 要达到的主要目的是什么，如利润增长。
• 措施： 有哪些参数被用来度量这一目的实现过程， 如可以用净边际利润增长来衡量是否达到了利润增长的目的。
• 目标： 具体目标值，如企业生产中断现象的7%年度下降率。
• 动议： 有哪些具体的项目、计划来确保实现既定目标。

双环反馈（Double-Loop Feedback）

在传统工业活动中，“质量控制”和“零次品”是很重要的概念。 为了避免顾客收到不合格的产品，企业往往耗费大量精力，对终端产品线进行监控和测试。 美国质量管理大师Deming博士曾指出，依据这样的方法永远找不到造成次品的真正原因，而且效能低下，因为那些有瑕疵的产品统统被排斥掉了。 Deming认为，各种各样的差异产生于产品制造的每一个具体过程，因此，就需要从这些过程中把造成差异的原因逐一甄别出来，并加以修补。 如此才能够减少次品，提高产品质量的稳定性。 为了建立这样的质量控制流程，Deming强调，企业是一个完整的系统，每一具体运营过程都必须是该系统的一部分，且要形成反馈循环。 管理人员要对反馈数据进行及时处理审查，从中找出造成差异的原因，以及造成重大质量事故的生产过程， 然后集中力量对这些过程进行修补。

平衡计分卡对企业内部业务流程产出就有这样的反馈设计， 这一点相同与TQM[全面质量管理]。 此外，平衡计分卡还为企业战略的实施结果提供了反馈。 由此形成了平衡计分卡的双环反馈流程。

结果度量

如果做不到有效度量，也就谈不上改进提高。 所以，首先要制定出切实可行、管理人员乐于执行的度量方法，其制定依据可以是那些企业战略优先考虑的层面，因为它们不仅仅为企业营运提供了驱动因素，也为度量方法提供了参照标准。 然后进行信息收集流程设计，收集到的信息经加工处理，转变成可供储存、显示和分析的数字格式。 由此，企业运营流程和战略均得到了度量，管理人员对度量结果进行检阅，并为决策者提供反馈信息。

平衡计分卡的度量值完全依据事实产生，因此有能力提供：

• 战略反馈：从多个层面为决策者展现企业当前营运状况。
• 诊断反馈：对企业各营运流程提供诊断信息和持续不断的改善指导。
• 趋势反馈：对企业长期的绩效趋势提供反馈。
• 方法反馈：对度量方法本身应用情况提供反馈。 （要对哪些度量方法进行跟踪？）
• 投入反馈：预测方法以及决策支持系统具体需要哪些投入（数量化）。

事实管理

监控度量的目的是为了让管理人员能够从不同侧面把企业看得更清楚，从而制定出正确的长期战略。 1997年版的Baldrige Criteria[Baldrige标准]手册对基于事实的管理作了如下总结：

“现代企业高度依赖于监控度量与绩效分析。 度量方法必须源自企业战略，提供与关键流程、结果和产品相关的一切重要信息和数据。 这些数据有很多，包括： 顾客、产品和服务表现、运作、市场、竞争比较、供应商、员工、成本、财务，等等。 分析数据的过程包括运用数据判断趋势、进行预测和因果分析——如果不对数据加以分析，这些信息就不明显。 数据和数据分析支持一系列的企业活动，如战略规划、绩效评估、改善运作、与竞争对手绩效进行比较、或与最佳标杆进行比较。”

“考虑如何提高企业绩效，就要考虑绩效度量方法和绩效度量指标。 绩效度量，就是一项跟踪企业流程和改进企业绩效的作业；绩效度量指标，就是企业产品、服务、流程所带有的可测量特征。 度量方法和指标，必须要选择那些有代表性的，能帮助企业提高顾客绩效、运营绩效和财务绩效。 一个全面的度量和指标体系，不仅和企业的运营绩效、顾客绩效紧密相连，而且还是企业各项战略目标齐头并进的基础。 通过数据分析和流程跟踪，度量方法和度量指标本身亦受到评估和改善。”
 

运用平衡计分卡的注意事项

人们倾向于得到任何他们想得到、能得到的东西， 一旦目标设定，人们就会把全部精力用在实现既定目标上。 例如，强调传统的财务手段，就极易鼓励企业做短期思考。 Core Group Theory[核心组理论] 对这一机制有更多揭示。 因此，Kaplan和Norton提醒企业一定要把握好度量指标之间的平衡。 即便如此，人们仍然会把重点放在实现平衡计分卡所设定的目标上，而忽略其他一些因素，它们可能同样重要，却不在计分卡上。
 

平衡计分卡的发展演变

2002年， Cobbold和Lawrie根据不同的度量方法，对平衡计分卡进行了分类。 他们描述了平衡计分卡如何被用于三类管理活动，其中，前两类为管理控制和战略控制。 他们认为，由于不同管理活动对绩效数据的要求不同，这势必将影响平衡计分卡的设计，产生不同类型的平衡计分卡。 同年，这两位作者又以Strategy Maps[战略图表]为工具，对平衡计分卡的发展演变作了回顾，确认了截然不同的三代平衡计分卡。

参考书： Robert S. Kaplan， David P. Norton - The BSC: Translating Strategy into Action [中译本《平衡计分卡：化战略为行动》，广东经济出版社，2004]

参考书： Paul R. Niven - BSC Step-by-Step: Maximizing Performance and Maintaining Results [中译本《平衡计分卡实用指南》，中国财经出版社，2003]

参考书： Paul R. Niven - BSC Step-by-Step for Government and Nonprofit Agencies

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工具 有关 AABBCC 的有用工具平衡计分卡。 新闻 视频 简报   书比人好 学术的 更多

比较： Strategy Maps[战略图表]  |  Office of Strategy Management[战略管理办公室]  |  Performance Prism[绩效测量棱镜]  |  CSFs和KPIs[关键成功因子和关键绩效指标]  |  Hoshin Kanri[方针管理] - Policy Deployment[政策展开]  |  Intangible Assets Monitor[无形资产检测器]  |  People-CMM[人力资源能力成熟度模式]  |  MSP[成功管理计划]  |  Beyond Budgeting[超越预算]  |  Strategy Dynamics[战略动力学]  |  IC Rating[智慧资本评级]  |  TQM[全面质量管理]  |  Value Profit Chain[价值利润链]  |  Scientific Management[科学管理]

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