Dokumen tersebut membahas Balanced Scorecard, yaitu metode untuk mengukur kinerja perusahaan berdasarkan empat perspektif yaitu keuangan, pelanggan, proses bisnis internal, dan pembelajaran & pertumbuhan. Dokumen tersebut menjelaskan konsep, manfaat, dan implementasi Balanced Scorecard pada perusahaan PT. X yang bergerak di bidang manufaktur.
2. Agenda Overview of The Balanced Scorecard Definisi Philosophy Empat perspektif dari Balanced Scorecard Balanced Scorecard yang baik Manfaat Balanced Scorecard Faktor-faktor penting dalam penerapan Balanced Scorecard Implementasi Balanced Scorecard Pada X Sekilas Mengenai X Penerapan Balanced Scorecard pada X In Closing… Kesimpulan 2
4. 4 The Premise Measurement Motivates The Conclusion Measurement Must Be Linked To Strategy Strategy The Scorecard
5.
6.
7. 7 Customer “Untukmencapaivisi, apa yang haruskitatunjukkanpada customers?” Visi danStrategi Keuangan “Untukberhasilsecarafinansial, apa yang seharusnyakitatunjukkankepada stakeholders?” ProsesBisnis/Intern “Untukmemuaskan customers, prosesbisnisapa yang harusdibuatlebihbaik?” PembelajarandanPertumbuhan “Untukmencapaivisi, bagaimanakitamendukungkemampuankitauntukberubahdanmemperbaiki?” EmpatPerspektifPada Balanced Scorecard
8. Market share Ø Customer retention and acquisition Ø Ø Customer satisfaction Ø Customer profitability Customer Customer Keuangan Prose Bisnis/Intern Vision and Strategy Ukuran Utama Perspektif Customer: Pembelajaran dan Pertumbuhan Perspektif Customer
9. Customer measures can be grouped into five basic categories: Measures the proportion of business in a given market (e.g.: dollars, units, number of customers) that a company sells to relative to the total market. Market Share Measures the rate at which a business attracts or wins new customers (e.g.: number of new customers, proposal win rate). Customer Acquisition Measures the rate at which a business retains and maintains ongoing relationships (e.g.: percent of repeat business, number of customers). Customer Retention Measures the satisfaction level along specific criteria (e.g.: time, quality, service, cost). Customer Satisfaction Measures the profit directly associated with a specific customer or group of customers. Customer Profitability Perspektif Customer
10. www.tadis.nl www.balancedscorecard.nl 10 Customer Financial Internal Bus. Process Vision and Strategy Proses Bisnis / Intern Innovation and Growth Ø Innovation Ø Operations Ø Post-sale service Perspektif Proses Bisnis /Intern www.humanikaconsulting.com
11. 11 Identify Market Develop Product Innovation Build the Product/ Service Deliver the Product/ Service Operations Processes Service the Customer Post-sale Service Processes Proses Bisnis/ Intern dikelompokan menjadi 3 kategori www.humanikaconsulting.com Perspektif Proses Bisnis/Intern
19. Kualitas, biaya & kecepatan pelayanan terhadap pelangganwww.humanikaconsulting.com
20. 13 Customer Pembelajaran & Pertumbuhan Financial Internal Bus. Process Vision and Strategy Hal-hal yang berpengaruh dalam perspektif ini: Innovation and Growth Ø Kompetensi staf perusahaan Ø Infrastruktur teknologi perusahaan Ø Lingkungan Kerja www.humanikaconsulting.com Perspektif Pembelajaran & Pertumbuhan
39. 19 ROA of 1.5% Perspektif Keuangan Asset Growth of 12% Efficiency Ratio of 56% Provide Superior Brand Image Perspektif Customer Deliver Superior Personalized Service Deliver on our Promises Improve the Sales Management Process Perspektif Internal Low Cost Structure Transaction Ratio Overhead Ratio Sales per call Sales per referral Sales per banker Perspektif Pertumbuhan & Pembelajaran Train a world class Workforce Develop Sales Culture Utilization of Technology Linkage Model www.humanikaconsulting.com
40. Balanced Scorecard yang Baik Dapat mendefinisikan tujuan strategik jangka panjang dari masing-masing perspektif (outcomes) dan mekanisme untuk mencapai tujuan tersebut (Perfomance driver). Setiap ukuran kinerja harus merupakan elemen dalam suatu hubungan sebab akibat, sehingga perbaikan pada satu hal akan berdampak pada hal lainnya. Terkait dengan keuangan 20 www.humanikaconsulting.com
41. 21 Company Strategy: Design, manufacture, and market value-added recycled packaging products to Fortune 1000 customers in the upper Midwest. Dimension Strategic Objectives Measures Target Actual Performance 1Q 2Q 3Q YTD 4Q Keuangan Increase from 10% to 12% 25% growth 50% gross margin F1 Return on equity F2 Sales growth F3 Gross margin F1 Meet shareholder expectations F2 Achieve profitable growth F3 Improve operating performance 5% improvement Increase by $50,000 10% improvement 15% increase Customer C1 Provide exceptional service C2 Improve customer perceptions C3 Increase customer satisfaction C4 Increase market share C1 Response time C2 Promotion spending C3 Customer satisfaction index C4 Market share Proses Bisnis /Intern I1 Lower cost per unit I2 Reduce cycle time I3 Develop new products Decrease by $2.00 Decrease by 10% 35% increase 2 per month I1 Cost per unit I2 Cycle time I3 Number of engineering designs submitted I3 Number of new products Pertumbuhan & Pembelajaran L1 IT spending per employee L2 Staff productivity $10,000 per employee 25% improvement in productivity L1 Enhance level of technology L2 Improve staff competencies Contoh Scorecard www.humanikaconsulting.com
42. Menghasilkan Strategic Plan yang komprehensif Menghasilkan Strategic Plan yang koheren Manajemen & karyawan dapat melakukan up dating secara berkelanjutan Semua Strategic Objective menjadi terukur Memudahkan penyusunan program dan anggaran Manfaat Balanced Scorecard 22 www.humanikaconsulting.com
43. Strategi yang jelas dan tepat Kekoherenan dari strategic objective pada setiap perspektif Outcomes & perfomance driver yang berhubungan dengan strategic objective Target yang bersifat kuantitatif Dukungan & komitmen dari top manajemen, para manajer dan karyawan Faktor-faktor Penting Dalam Penerapan Balanced Scorecard 23 www.humanikaconsulting.com
47. MISI: Our mission is to improve continually our products and services to meet our customer’s needs, allowing us to prosper as a business and to provide a reasonable return for our stockholders, the owners of our business
48. VISI: To be recognized as a responsible world class companySekilas Mengenai PT. X
67. Pada fase penyusunan Balanced Scorecard, mengasumsikan bahwa perusahaan atau SBU telah memiliki strategi usaha yang jelasKesimpulan www.humanikaconsulting.com
68. 32 SAMPAI JUMPA LAGI…SOBAT MERDEKA !!! www.humanikaconsulting.com