《BSC平衡记分卡》PPT课件.ppt

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1、Dr.DilaAgrizzi-Introduction-ThemaintypesofinformationtoimplementaBSC.-Examplesofperformancemeasuresthatcouldbeusedindiversesectors:-Service,-Manufacturing,-Profit,and-Not-for-profitorganizations.-Summary-Questions-CaseStudies.Topic:StrategicManagementAccounting(SMA)andtheBalance

2、dScorecard(KaplanandNorton,1996a,b)-Lecture’slayout-Dr.DilaAgrizziIntroductionAimLearningObjectivesRelevanceM3006STRATEGICMANAGEMENTACCOUNTING(SMA)–THEBALANCEDSCORECARDDr.DilaAgrizziTheBalancedScorecard(KaplanandNorton,1996a,b)•TraditionallyManagementAccountingfocusedmainlyonf

3、inancialperformancemeasures.•Greateremphasisstartedbeinggiventoincorporatingnon-financialmeasuresintotheformalreportingsystem.•Theresultwasaproliferationofperformancemeasures.BSC=Balancingfinancialandnon-financialperformancemeasurestoevaluatebothshortandlong-runperformanceinasin

4、glereport.Dr.DilaAgrizziBSCBSCisaframeworkintendedtomakethestrategyofthebusinessmorecoherentbystronglylinkingittoparticulartargetsandinitiatives.BSCshouldbeusedtoclarify,communicateandmanagestrategy.Dr.DilaAgrizziBSCWell-constructedBSCWhichcustomershouldbetargeted?Howwilltheybe

5、attractedandretainedataprofit?Whatinternalbusinessprocessesshouldbeimproved?Dr.DilaAgrizziTheBalancedscorecard(BSC)(KaplanandNorton,1996a,b)TheBSCconsistsoftwotypesofperformancemeasures:Laggingmeasures:Financialmeasures(lagindicators)=outcomes=consequencesarisingfrommanagementde

6、cisionsmadeearlier.Leadingmeasures:Non-financialmeasures=aspectsthatdriveperformance(measuringchanges).Dr.DilaAgrizziBSCMaintypesofinformation(Anintegratedsetofperformancemeasures)BSC=FourPerspectives:Howdowelooktoshareholders?(Financial)Howdocustomersseeus?(Customer)Whatmustwee

7、xcelat?(Internalbusinessprocess)Canwecontinuetoimproveandcreatevalue?(Learningandgrowth)???Dr.DilaAgrizziFOCUSONCURRENTPRACTICEBSCatBritishTelecom(1990)(1)(BTChairman,CitedinCreelman,2000,p.11)“Indeed,Iwouldmake‘culture’thefifthbalancedscorecardperspective.TheScorecard–oranyperf

8、ormancemanagementmethodologyforthatmatter–hasto