The balanced scorecard and Titanic, KPI

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The balance scorecard introduction lecture
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The balance scorecard is one of the tactical management techniques that the introduction is becoming animated in the public organization and at the hospital and so on, too, including the company.
The individual let's introduce the basic structure.
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The mechanism of the all directions type tactical management system - the balance scorecard
The balance scorecard is the tactical management technique to support the drafting of a management strategy and to build the mechanism of the performance evaluating.
By the evaluation which consists of 4 corner index, it grasps a goal and the gap of the achievement fitting at the value.
The 4 corner index is the viewpoint of the financial accounting, the viewpoint of the customer, the viewpoint of the inner business process, the viewpoint, of the learning and the growth.
The 2 corner viewpoint of the financial accounting and the customer is the category which is based on the viewpoint of the stake folder.
The financial strategies aims at the maximization of the cash flow in the harvest, aiming at the profitability in the lasting period, aiming at the germinancy in the growing period of the business.
There are a market share, a customer fixed rate, a new customer fixed rate, customer satisfaction, a profit, evaluation index according to the customer in the viewpoint of the customer.
It evaluates the business process which is best to give the customer and the stockholder a value (　the value ) in the viewpoint of the inner business process and to achieve a strategic objective.
Generally, it is evaluated at the quality, the cost, the appointed date of delivery, the new product introduction percentage and so on.
The viewpoint of the learning and the growth means the basis which is necessary for the long-term growth of the organization.
Human resources, a IT system, a motivation and an empowerment ( the delegation of power ), are made.
By making a management policy and an evaluation index clear, evaluate management in the 4 corner viewpoint that a balance was taken, it coordinates an organization hierarchically and the balance scorecard which does management tactically can be called the strategy management technique of all directions type.
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The strategy mapping by the balance scorecard
The strategy mapping is the indispensable tool to use a balance scorecard.
The strategy mapping is the viewpoint of the learning of human resources and the growth if saying by a word.
→ The viewpoint of the inner business process
→ The viewpoint of the customer
→ It is to go along in turn and that the scenario of the strategy of the management reform is composed of the flow which is a financial viewpoint.
As for the financial viewpoint, to be evaluated at the value which appears at the financial statement as the result of the business performance, it is possible to be both in the viewpoint in the past.
It is possible to be with the present viewpoint, too, about the customer, the inner business process.
The viewpoint of the learning and the growth can be called a viewpoint in the future, too, from the implication, the upbringing of the human resources, the reinforcement of the ability to reform.
When looking at the 4 corner viewpoint by the temporal axes in this way, as for the zone in the time which each viewpoint belongs to, it will find the fact to be different.
If comparing strategy mapping by the play of the golf, a 4 corner viewpoint is called the hall which should reach.
A wide range of faults are waiting by reaching each hall.
The basic structure of the strategy mapping is composed of strategic-target (KGI: Key Goal Indicator), important enabler (CSF: Critical Success Factor), important evaluation index ( the performance evaluating index: KPI:Key Performance Indicator ), target ( the specific target-number value of KPI ), action plan ( the execution concrete plan ) to each of the 4 corner viewpoints.
It links the various factors which composes a 4 corner viewpoint by the arrow in the connection, the cause and the result.
As a result, the mapping to have finished putting together from the tactical viewpoint is complete.
The balance scorecard in the management top becomes a hierarchical structure as if to do a balance scorecard with operating department length, to do the balance scorecard of the group leader, to do the balance scorecard of the general staff and breaking down
With this mechanism, as for the strategy mapping by the whole company, the consistence can be secured about all organization hierarchies.
It is the meaning which can prevent gap's occurring to the strategy among the hierarchies and reform vector's becoming apart.
The author names this a pyramid vector.
☆KGI, KPI, CSF about the balanced scorecard
The evaluation index of the goal attainment level when proceeding with the management reform includes two of KGI ( Key Goal Indicator: the management final-result index ) and KPI ( Key Performance Indicator: the performance evaluating index ).
For example, KGI is the management goal of which it is possible to say the last goal of the finance as it said that it wanted to expand the sales of the 3 years after company by 3 times, too.
It is the management index which is indispensable because of the embodiment of the companywide management policy.
KPI can be called the child of KGI, too.
It is the index to evaluate whether or not to receive the looking forward to it of KGI which is parents and in the specifically to realize it how needed cut end it should achieve it by the specific action.
For example, A let's suppose that it asks when he resembles in the high pay taking that the income of the professional baseball player with over a hundred million yen annual income can be secured, becoming the director of the company which is excellent about its child B you as the parents and is wished to become.
This becomes KGI of A and is the strategic-target of the last goal.
To get a job in the excellent company, it sends to an excellent school and it puts a tutor, it is possible to mean a wide range of lessons and the showing supposes that it does a westerly wind if it is not within the 3rd in the class of the school.
This becomes KPI.
The actions which send to a school which is excellent to get a job in the excellent company here and put a tutor and can mean a wide range of lessons are so-called action plan.
As for the important enabler in this place, the fact whether or not it is possible to make a child get a job in the first-class company corresponds.
The one of KPI of KGI which bridges is important enabler (CSF；critical success factor).
Because the outsider can evaluate objectively at the specific value, KGI, KPI are charged with a role of the feature of the monitoring in case of working-out of a management strategy.
The scorecard which consists of the 3 corner combination of KGI, CSF, KPI here must be created to each of the 4 corners of the financial viewpoint, the viewpoint of the customer, the viewpoint of the inner business process, the viewpoint of the learning and the growth.

☆The balanced scorecard and Titanic, KPI
The point which should be the most careful in the utilization of the balance scorecard is in the design of performance evaluating index KPI.
The crash of the executive officers who fell into one piece of efficiency management is well attended by the accident of the recent major company, ignoring the actual state of the scene and the capacity (Capacity) of the scene in case of setting of this KPI.
It practices the business activity which aims at doing best with the whole but the balance scorecard has the risky side to have made the management policy that the top was wrong penetrate companywide.
Because, the company is in case of the middle, the person in charge in the scene, employee's boiling a balanced scorecard by the coxswain of the gigantic warship from the management top because it is the one which forms a pyramid vector, becoming a cluster and failing because the direction can not have been advanced towards.
When the worst, it doesn't limit when not falling into the traged of Titanic which conflicts with the iceberg, too.
KPI is the starboard which affects fate of the gigantic warship and is a conning tower.
It sets KPI with the high level as it forces on the scene and in the organization which forces the definite achievement of the excessive action plan, the quality problem and the safe accident problem and moreover the recall problem tend to occur frequently.
When the capacity of the scene employee who is in the front line of the active conduct of business reaches a limit by the lash of the improvement of the persistence business expansion and the productivity and the profitability which depends on the top, the organization structure is because it falls into the insufficiency.
Here, the convenient bad information is the one which has fallen into the situation that the organization highest level panics with the thing becoming big and being detected, bringing about the delay of the feedback action, not flowing, being good stagnant among the organizations.
The history is proving that there was a malady in Roman Empire's aiming to conquer the world ever and repeating the expedition of the imperial globalization about the soldier and that it became the remote cause of the collapse of the Roman Empire.
☆The vision and the strategy become a momentum.
In the first step of the business reform, it utilizes the technique of the balanced scorecard and it makes the policy of the corporate strategy which is the optimal for the whole, a vision and a performance evaluating index clear.
In the business management, the definite vision and the strategy will not be exaggerated even if it says that they are charged with a role of the compass and that they decide that the company sinks and floats.
If the management top can not show a definite vision, and a management strategy, business strategy to the employee, the executive and the employee who is engaged in the business activity in the front line in the scene go this way and that.
The vector of the business activity turns to the apart direction in each department and the regulation passes away in the coming-off, and the waste and the loss of the management resource occur and the business management traces a way of declining.
In the balance scorecard, the setting of a definite vision and strategy is in the placing in the executive ability development of the company, the momentum.
The vision and the strategy will be able to be compared to the navigator at the car.
If saying this definite vision with the navigator of the car, it takes on inputting an address in the spot of the reaching by the destination.
In the strategy, it makes the fact by what approach to be realized clear.
It reviews basic policies such as wanting to go while enjoying the feelings of the travel which was slowly while going to bed as expected with the Superexpress without using a car about whether or not it goes with the private car.
By which of the car and the Super express to choose, the contents which should prepare a thing, too, are different roughly.
Possible about being exposed to the crisis of the life or death in some cases, too, in the business management of the business environment in being intense when the strategy makes a bad choice of the approach
Moreover, the strategy must spread out to the tactic ( the action plan ) as the specific execution plan.
The computation of the distance which arrives at the destination, the quantity and the required time of necessary gasoline, the securing （or, are the confirmation of the service area on the way ) of a food and the various preparation and so on must be made clear beforehand.
For example, gasoline must decide things such as whether it is the cash payment OBJ DO or whether or not to pay with the credit card about whether or not to find the gas station of the self service and how to procure is inexpensively purveyed by it.
Such a specific action plan becomes in the thing boiling which is called tactic.
☆The one which the 4 corner viewpoint means
In the viewpoint of the customer, the company pursues the improvement of the in-house product and the market share, the customer fixed rate, the new customer wining percentage to the service, the profitability according to the customer according to the product and so on in the business management.
The existence value of IT system about the business management is about to resemble about whether or not IT system can show the ability sufficiently as the management support tool to realize the improvement of these performance evaluating indexes (KPI:Key Performance Indicator).
It is possible to call the one to have expressed the management needs of the company in KPI with the viewpoint of the customer.
In the viewpoint of the financial accounting, IT system which aimed at the improvement of the profitability, the cash flow of the business of the company must be built.
Here, management final-result index (KGI: Key Goal Indicator) is set.
To make achieve a goal index about above mentioned customer, the financial accounting, the company does in the focus to the inner business process and attempts to improve and to reform a business process.
This place becomes a management point with quality, cost and appointed date of delivery in case of the product and service and the main introduction percentage of the new product and so on.
In the viewpoint of the learning and the growth, it attempts the human resources development which becomes the nucleus of the management resource.
Here, IT system is charged with a role which promotes the sharing of the information and the know-how.
To improve learning effect as the organization and to aim to grow, it improves the motivation of the human resources which compose an organization and it is possible to say that that the corporate culture that it is possible to appreciate worth doing and the sense of achievement to the business in the date is caused is indispensable.
Moreover, to make show the potentiality of the young people member by the mechanism of the empowerment and to take to the condition which was activated as the organization are indispensable for the business growth.
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The SWOT analysis to grasp a management resource and business environment, being general
In the tactical approach by the balance scorecard, the use of the SWOT analysis is valid.
The business-opportunity which utilized the advantage of the company explores what it is and it reviews whether or not it isn't possible to evade a menace by the advantage of the company.
Also, the strategy which takes advantage of opportunity and converts a weak point into the advantage can be reviewed.
Moreover, the menace and the weak point elaborate the plan to avoid of the risk which becomes come across.
In this way, in the management strategy working-out, the SWOT analysis is an indispensable technique when attempting the best utilization of the management resource to have supported a business environmental-variation.
☆ It makes a home plan by the balanced scorecard!
The thing boiling which is useful for the brain training includes a wide range of ones such as the logical sinking and the mind map.
It will be possible to say that these are an excellent tool but that they have a weak side to invent systematical strategy from there.
The balanced scorecard is the business strategy technique which Robert S． Caplan in Harvard Business School developed but if mastering together with the SWOT analysis which is the technique of the environment analysis, it can improve strategy consideration leaping-ly.
Saying " the constant change of the whole creation ", as for Herakleitos which is a philosopher in advocated ancient Greece, the principle which dominates order in the this world is a battle and conflict and the essence of the things is being called to prefer that it is possible to be mumbling, too.
About to do a business environmental-variation and the idea which can win to strike how is about to be able to be invented or the business is about to resemble competition.
If an idea isn't visualized, it doesn't have a force and it can not execute wisdom of the many as the strategy by gathering it.
The balanced scorecard has the wonderful feature which fits the visualization of the strategy.
Moreover, it becomes the strategy tool only in addition to the working-out of business strategy which shows an excellent effect in case of life design and reconsideration of the lifestyle, too.
Will a home plan seem able to be worked by the balanced scorecard?
The answer is YES.
In the balanced scorecard, it makes four boiling viewpoints which consist of financial viewpoint, the viewpoint of the customer, the viewpoint of the business process, the viewpoint of the learning and the growth in the focus and it works out a strategy.
The partner concerns the viewpoint of the customer.
The fund plan is a financial viewpoint.
The thing search is the viewpoint of the business process.
The acquaintance and the information to get from the acreage estate company concern the viewpoint of the learning and the growth.
Here, in these 4 corner viewpoints, each, it is KGI( final goal: KEY.GOAL INDICATOR)
As the parameter which evaluates the action plan to achieve , KPI ( the performance evaluating index: KEY PERFORMANCE INDICATOR ) must be set.
With the step which corresponds to C(CHECK) of PDCA(PLAN､DO､CHECK､ACTION), KPI shows an effect.