22. 22
“…the Balanced Scorecard helped me change
the culture of the company from one in which
the employees were just showing up for work
every day for a paycheck to one in which they
were pretty excited about the place. They were
proud of where they worked.”
Bill Catucci,
CEO
AT&T Canada
تغيير في المتوازن األداء بطاقة ساعدت
الشركة ثقافة.ي الموظفين أصبح حيثقبلون
للمكان وبفخر ،كبيرة بلهفة العمل على
به يعملون الذين.يقبلون كانوا أن بعدعلى
فقط أجورهم استالم أجل من العمل
23. كاف وعلى المؤسسة قطاعات جميع من الفعالة المساهمة األداء إدارة تتطلبة
التنظيمية المستويات
23
Middle Mgmt
Front Line
Top Mgmt
Who makes decisions for what?
Who is accountable for what?
24. Balanced Scorecards ensure cause-effect linkages between
drivers and outcomes
24
BSC Perspectives
Operating
Revenue
Market
Share
Customer
Satisfaction
Efficient
Processes
Employee
Satisfaction
Cause-Effect Linkages
Financial
“How do we succeed financially?”
Customer
“How do we please our customers to
drive financial success?”
Internal Process
“How must our internal processes
look like to serve our customers best
at lowest cost?”
Learning and Growth
“How do we need to develop our
tangible and intangible resources to
have the best internal processes?”
Outcome
Driver
Driver
Driver
Balanced Scorecard Cause-Effect Relationships
Quality of
Service
Cause-EffectPath
25. Effective KPIs need to be specific, measurable and achievable
25
KPI Key Characteristics
Specific
Measurable
Achievable
KPIs should be straightforward and emphasize
exactly what you want to measure
KPIs should be easily measurable – “if you can’t
measure it, you can’t manage it”
A KPI threshold that is too difficult to achieve
won’t be committed to – not to be mistaken with
‘simple’
28. 28
F1.1
F1.2
-30p
8
150p
18
Dividend expected kept at 28 p. for whole year, but share price still around
1,000 pence leading to low P/E compared with sector and results from previous
years
NG
Measure Value Target Performance comments for objective Objective OwnerObjective Status
Outperform
capital
markets
F4.1
F4.2
17
257
24
600
No major M&A targets in sight yet. Pipeline cover - 50% due to aggressive
growth targets combined with severe scarcity of targets. Profit mix and growth
market numbers not available yet
NG
Successful
deal doing
F3.1
F3.2
F3.3
1,550
652
93%
1,442
488
90%
Division E still far behind budgets. C positive, but below budget. A on budget
(flat budgets). L4L sales positive in D driven by brands. C index 120 on L4L
NG
Sales & profit
growth from
existing
businesses
F5.1 7.65% 7.44%
Cost on average 10% > Category 1 competitors. On level with category 2
competitors
NG
F2.1
F2.2
200
-6
185
4
Increasing cash inflow from divisions A and D but levels of investments in B,C
and E makes the group cash negative for at least another 12 months
NG
Cash & asset
management
Competitive
cost of capital
via capital
structure
Rsh1.1
Rsh1.2
65%
8
More shareholders vary about our future earnings potential due to drop in TSR
and general negative press. All is down to next big announcement indicating
new thrust and direction
Shareholders
support and
back
strategies
7
74
األشكالالتاليةهيبعضالنماذج
لبطاقاتاألداءوالتقاريرالمستخدمةفي
بعضالشركات
المتوازن األداء بطاقة–نماذج