Balanced Scorecard Introduction Lecture

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☆The balanced scorecard introduction lecture☆
The balanced 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.
Let's introduce the basic structure.
The balanced scorecard is the business strategy technique of the strategy management which is useful for the performance evaluating, working out a management strategy.
It shows the power to be outstanding in to the business management.
The balanced scorecard is the tactical management system which debit P. Norton in the consulting company invented with the Robert Sarah Caplan professor of the Harvard Business School professor.
The characteristic of this business strategy technique is the point which balance well adopts the 4 corner viewpoint which consists of financial viewpoint, the viewpoint of the customer, the viewpoint of the business process, the viewpoint of the learning and the growth and does a performance evaluating by the scorecard.
The point to narrow down these viewpoints to the 4 corner all directions type and for " the 4 eyes Lev management " to be able to be practiced is a reason for giving off the blaze of the existence value.
The single-lens reflex camera very provides the good clear photograph of the deterioration.
The balanced scorecard makes the management clear , boiling as it is possible to say " the 4 eyes Lev camera " which gathered four single-lens reflex cameras.
Why will it be a financial viewpoint?
If the company doesn't make a profit even if it sends the product which is excellent in much using the money in the world, it has failed in time.
The financial basis is sound and to win the confidence of the capital market is the absolute condition of the company continuation.
In the meaning, the balance scorecard adopts a financial viewpoint.
Next, why will it be the viewpoint of the customer?
The customer shoulders without turning in the seeing, too, to the product where the convenience is bad and the product where the after-sale service is bad even if the performance and the feature are excellent and have the good design of the much advantage.
It is a point by whether or not the customer can be gotten by buying at the proper price by this place's making the product concept which matches the needs of the customer clear.
As for the viewpoint of the customer, it asks the existence value of the business activity.
How will it be therefore to the viewpoint of the business process which is the 3rd viewpoint?
As for the business process, it is equipped with the factor which influences the level of the product and " the quality ", " the cost " and " the appointed date of delivery " of the service.
These 3 corner factors can be called the absolute condition of the manufacturing, but when either one level falls, the product and the service can meet the needs of the customer and pass away.
The viewpoint of the learning which is the 4th viewpoint and the growth concerns the quality of the human resources which compose corporate organization.
There can be human resources when to bring up excellent human resources by the repeat of histological learning to be called person property, too, influences the perpetuity of the company, too.
The balance scorecard 4 corner viewpoint differs in the zone of the temporal axes.
For example, the financial viewpoint can be called a viewpoint in the past as the result of the business performance to be evaluated at the management value like the financial statement.
The customer, the business process are one to the activity condition of the present progressive and can be called the present viewpoint.
This place analyzes a customer, a market, competition and inventing a best business process by it
It attempts to bring up human resources and to strengthen the ability to reform and the viewpoint of the learning and the growth can be called a viewpoint in the future.
Among these 4 corner viewpoints, it is equipped with the past, all temporal axeses which consist of the future at present and it has the characteristic that it is possible to do a performance evaluating balance well without the overlook.
For example, here, as the 5th new viewpoint, the viewpoint of the risk and the viewpoint of the environment can be added, too.
The business management which can do the control that a balance was taken by this place's adding a best viewpoint according to the characteristic and the description of business of the company can be realized.
In the balance scorecard, it uses so-called KPI(Key Performance Indicator) for the performance evaluating index.
KGI evaluates the maximum goal of the management in the company at the value.
" Achievement with 10 % of profitability ", Exhibited to the capital market as the target-number value of the management as if to do " the definite achievement with twice of proceeds "
KPI subdivides in detail as the performance evaluating index in the specific action plan to achieve KGI.
It is the one which can be called the monitoring parameter of the management.
KPI sets a wide range of ones to each while it makes have a consistence mutually in the 4 corner viewpoint.
The achievement of KGI must be led to as those amounts.
It checks to be proportional to the proceeds and whether or not the profitability, too, is improved in KPI of the financial viewpoint or whether or not it declines.
Every month, which degree, it monitors whether or not it clears to be changing to the target value or whether or not it is aggravated.
KPI makes the value that the result of the practice of the reform was invented the form which the eyes can see.
It is charged with a role of the monitoring ( the watch ) which evaluates a value and a level at the value in the time series using the managing viewpoint.
As for the contents of KGI, according to the change of the progress condition of the business reform and the status, the business environment of the competition, every time , the orbit correction hangs.
It accompanies to that and it reconsiders and the correction, and the new setting, the reorganization become need next to the inevitability, in the action plan and KPI ( Key Performance Indicator: the performance evaluating index ) in the change of the strategy.
That is, the reconsideration of the companywide balance scorecard is done and the changing clothes of the frame of the performance evaluating is done.
KPI can get a big harvest as the company if it can be achieved when setting a target value high.
However, when setting the overstretching oneself target value as it doesn't correspond with the ability of the company to KPI, in some cases, the company crashes.
For example, there is a case that the staff does that the sales are dilute to achieve exorbitant sales Norma well.
In this way, KPI of becoming the sword of the double edge, too, very is the tool of the monitoring ( the watch ) of naive management.
When reviewing what level to decide the value on, in addition to gap analysis of the competition and the company, to ascertain the level of the acceptance power and the true ability of the company well from a wide range of angles under the enough adjustment among the related departments is important about as what index to choose KPI.
It is necessary to check whether or not it is possible not to choose the achievement index that it is possible to really master the performance evaluating index (KPI) to have incorporated into the balance scorecard on the scene or whether or not it doesn't get not to be in the meaning as the business environmental-variation can not be supported, too.
For example, if the performance of the competition improves, it accompanies to that and the reconsideration of KPI becomes