BSC개념 - INFOWebzine

1 BSC 2. Objectives BSC . : l BSC . l BSC . l Strategy Canvas . l KPI Initiative . BSC ( ) 2-1. 2. BSC .. BSC . Strategy Canvas Strategy Map . KPI Initiative .. BSC . BSC ( ) 2-2. 2. BSC . BSC ( ) 2-3. BSC 2. Balanced Scorecard is BSC 1992 Harvard Robert Kaplan . David Norton , 10. a carefully selected balanced set of measures . derived from the vision and strategies . that represent a tool for leaders to use in communicating strategies to the organization BSC 3 Key Word . and motivating change.. BSC 3 . (By David P. Norton & Robert S. Kaplan) . o Balanced set of Measures o Strategy-focused o Tool for Communicating Strategies BSC ( ) 2-4.

2 BSC 2. Framework BSC . Balanced Scorecard - , , - .. Financial Perspective ( ). Balanced Scorecard .. ? .. Customer Perspective Internal Process . ( ) Perspective ( ).. ? ( ).. ? .. Learning & Growth Perspective ( ) .. ? . BSC ( ) 2-5. 2.. BSC ( ) 2-6. BSC 2. I. Balanced Set of Measures ( ). (Performance Measure) , . (Management Cockpit) . ? BSC ( ) 2-7. BSC 2. I. Balanced Set of Measures ( ).. (Economy of Scale) (Economy of Network). , , .. Internal Efficiency External Effectiveness . , .. BSC ( ) 2-8. BSC 2. I. Balanced Set of Measures ( ).. vs .. BSC Focus ( , , ) . EXTERNAL. vs % Returned Product BSC Benchmark Repeat Buyers.

3 , Measures Shareholder Return Customer Customer Complaints , Satisfaction Trends Market Share .. PROCESS RESULT. vs .. Performance to . BSC % On Time Budget . Deliveries IRR. Product Development Revenue Growth Lead Time Cash Flow vs Inventory Turnover . INTERNAL.. BSC .. Traditional Focus BSC ( ) 2-9. BSC 2. I. Balanced Set of Measures ( ). BSC , , 3 . , .. ? .. ? VISION. ? .. ? BSC ( ) 2-10. BSC 2. I. Balanced Set of Measures ( ). BSC 4 ( , , , , ) . Market Leadership . ? (Finance) .. On Time Delivery Quick Response . (Customer) / .. Cycle Time .. (Process).. / .. (Learning & Growth).

4 BSC ( ) 2-11. BSC 2. I. Balanced Set of Measures ( ). Balanced Scorecard I l lu st ra Finance: Customer : t iv e l RONA l No of Target Customers l EVA l Preparedness to travel l Customer Lifetime Profitability l Brand Image l Spend per week l Customer Value Index l Profitability of Supplier Innovations l (Propensity to home shop). Process: Learning & Growth : l Quality of Service l Staff Morale l Differentiation of Service offer l Ease of Recruitment l Quality of Range l Ideas are Valued l Differentiation of Range offer l Pleasure of Shopping Experience BSC ( ) 2-12. 2.. BSC ( ) 2-13.

5 BSC 2. II. Strategy-focused ( ). BSC 4 , .. Energy Dynami . Dynamic c .. High . X Focused Focused . Lo X X . Worst Case!!! w Dynamic Dynamic X Focused Focused Lo High w Direction BSC ( ) 2-14. BSC 2. II. Strategy-focused ( ). BSC .. , , .. BSC .. (Critical Success .. Factor : CSF) (Key .. Performance Indicator : KPI) .. ? ? , .. Operational Supported KPI. Adviser Channel . BSC ( ) 2-15. BSC 2. II. Strategy-focused ( ). (If-Then) . BSC .. BSC . , Strategy Map .. BSC .. , .. ( ) .. ( ) .. ( ) .. , .. BSC ( ) 2-16. BSC 2. II. Strategy-focused ( ). Balanced Scorecard , . Strategy Map(Cause & Effect).

6 Performance Driver Financial . Lag Indicator Lead Indicator .. Customer .. Lag Indicator Lead Indicator Change Management Program .. Internal .. Business . Process Lag Indicator Lead Indicator .. Lag Indicator Lead Indicator . Learning 1 .. & Growth coverage coverage . BSC ( ) 2-17. BSC 2. II. Strategy-focused ( ). : . CSF KPI Target I l lu Initiative st ra t iv e 15%. 30 .. 30%. Product of choice 46% Promotion . (CSI) 95/100 A/S .. 70% / . ( ) 60%(300 ) . Needs-based 20% .. 1 System .. 120/ .. (CRM) Membership 50 CRM .. 88%.. 60%.. BSC ( ) 2-18. BSC 2. II. Strategy-focused ( ). BSC.

7 ROI .. BSC ( ) 2-19. 2.. BSC ( ) 2-20. BSC 2. III. Communication ( ). (formulation) (implementation) .. 4 BSC . Vision Barrier . 5% .. People Barrier Learning Barrier . 90% . 85% . 25% .. 1 1 BSC .. Operational Barrier . 60% .. Source : Renaissance / CFO Magazine Survey, Renaissance Solution, Inc. BSC ( ) 2-21. BSC 2. III. Communication ( ). BSC .. ? .. ? .. (CSF) . ? .. (KPI) ? BSC ( ) 2-22. BSC 2. III. Communication ( ). BSC Cascading .. Customer Customer .. Operations Operations Finance Finance Scorecard Employee Employee Customer Customer Supply Chain Operations Operations Finance Finance.

8 Scorecard Employee Employee Customer Customer . Operations Operations Finance Finance .. Scorecard Employee Employee Customer Customer . Operations Operations Finance Finance .. Scorecards Employee Employee BSC ( ) 2-23. BSC 2. III. Communication ( ). , BSC .. Feed Back Feed Forward .. Action Action . BSC ( ) 2-24. BSC 2. III. Communication ( ). BSC .. Shareholder Value What Whatdo How . How well ? Vision, ? . dowe Objectives, well are Strategies wewant arewe wantto wedoing Major Processes and todo? Activities doingit? do? (Represented by the Value Chain). it? People Who Deliver BSC ( ) 2-25.

9 BSC 2. IMPLICATIONS. , , , . Balanced Balanced Set Set , , . of of Measures Measures .. Derived Derived from from . Vision and Strategy Vision and Strategy , , . Tool Tool for for . Communicating Communicating (Communication Frame) . Strategy Strategy BSC ( ) 2-26.