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Balanced Scorecard
      (BSC)
Balanced Scorecard
?           ?       ?       ?
    ?   ! "$ % ? & ?    '       ('
            ? &   )*        ?
Balanced Scorecard
    Prof. Dr. Robert Kaplan
        (Harvard University)
       Dr. David Norton
           (Consultant)
 Harvard Business Review, 1992
4      (Perspectives)

1.      ?   (Financial Perspectives)
2.       ? (Customer Perspectives)
3.      ?' & ? +         ?
     (Internal Process Perspectives)
4.      ?       ( ',-
     (Learning and Growth Perspectives)
?
1.   '    .
2.   ?   (" ,       ? */0   "
FP(1,2,3,4)



                Vision
CP(1,2,3,4)        +         IPP(1,2,3,4)
               Strategy



              LGP(1,2,3,4)
?
1. &"1 ' (Objective)
2. "&20& (Measurements)
3. 3      (Target)
4. ?           (Initiation)
1
Objective        Measures     Baseline Target Initiation
                              Data (%)
                     , */0                    * "& "
   ?               ? 4 5
                                 5       10
                                              " ' %
                  & ?                            '     2?
       "?#                       7        5
                                               ?
              "          ??
?      ?     5"
                                 10       7       TQM
$ %
   ?              & &    ?                        (5
     "             /
                                 7       10
&'
2
Objective Measures   Baseline Target     Initiation
                     Data (%)
                                               )      ?
  ?)      0    ?     0    ? >     10%
                                        ? ?

          3
Objective Measures   Baseline Target     Initiation
                     Data (%)
? &+                                  1. '2 ,
,-            & ?        & >    , 10% 2. ? ?
   ?                                  3. ( '( &
# + -% -?        ./0 1 0 0
1. * ?        /1
2. * (
3. * ?    &        C" ?
10      ?    BSC
     5 Dos:
1.     2 BSC ?   ? ! "
2.    ( & ? ?
3.         ?       ?DE
4.     2     & ?
5.     ? & ' & BSC     ' ?   ? 0 F
10    ?       BSC
     5 Don¡¯ts:
1.     2 BSC .         $ G* DE
2.       ? ( BSC *        ?
3.     ' ?            ?
4.        & BSC & &       H
5.     '      ?) * ( '      5
? %   BSC
1.   5     '    . 5* &
2.           ?
3.     & & *           ?
4.            ?
5. 2?    ) &    C
? %   BSC
6.    BSC * ' ?
7. ? '2        BSC
8.    '     ?&
9.      & &      )    & )&
10. / " ? "& *
#     -#            ?        ./ " BSC
                                            BSC
                    ?       ./          ?     1,2,3,4
                                     1. 2
               1. '2         ,       2. 5 ? /
        3 /                          3.
               2.      &                   ? 1,2,3,4
$                 ,/ , (?5           1. 3       ..' " F
 '             3.     *&C
%/?G                                 2.
                  ?    (? /               ?' & ? +     1,2,3,4
   +                   /             1.
               4.        ??               ? C " $" 1,2,3,4
               5. ,-      ? H/       1.
                                     2.
Benchmarking
     . ?' & ? * ?             ?& ! "
 ?& /     (Best Practice) ( &
& ' ('         2 ? ! " * "
, ? ? ,- ( '               "&    ?&
? '$
    0 0? ' & ? ? &"             "
Benchmarking Process                             '' 3
       '' 1            '' 2          9. & (5 ,                2
        "         5. "      ? %/?G   ( &
                     &       " (
1. "?         '   No                 10.                &         2
                  6. %/?G     &
                  " (                  "&& " 5 ,
                                     11.                          ?
2. ?    * *"                         ?       2
"&20& ( '"0       7. *
      (3-4 )         1& ?            12.   ?        .        "R
                                           5,
3.                          Yes

(           1 +   8. ( ?             13.    &   ?
       &*         * ? %/?G                 ' & " &
                         ('                     "             , "
4. &    ' *       & ' & ?
                                     14.

?       &          Yes               15.    &*
                                                        No
PDSA
 P     Plan
 D     Do
 S     Study
 A     Adapt
Balanced scorecard

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Balanced scorecard

  • 2. Balanced Scorecard ? ? ? ? ? ! "$ % ? & ? ' (' ? & )* ?
  • 3. Balanced Scorecard Prof. Dr. Robert Kaplan (Harvard University) Dr. David Norton (Consultant) Harvard Business Review, 1992
  • 4. 4 (Perspectives) 1. ? (Financial Perspectives) 2. ? (Customer Perspectives) 3. ?' & ? + ? (Internal Process Perspectives) 4. ? ( ',- (Learning and Growth Perspectives)
  • 5. ? 1. ' . 2. ? (" , ? */0 "
  • 6. FP(1,2,3,4) Vision CP(1,2,3,4) + IPP(1,2,3,4) Strategy LGP(1,2,3,4)
  • 7. ? 1. &"1 ' (Objective) 2. "&20& (Measurements) 3. 3 (Target) 4. ? (Initiation)
  • 8. 1 Objective Measures Baseline Target Initiation Data (%) , */0 * "& " ? ? 4 5 5 10 " ' % & ? ' 2? "?# 7 5 ? " ?? ? ? 5" 10 7 TQM $ % ? & & ? (5 " / 7 10 &'
  • 9. 2 Objective Measures Baseline Target Initiation Data (%) ) ? ?) 0 ? 0 ? > 10% ? ? 3 Objective Measures Baseline Target Initiation Data (%) ? &+ 1. '2 , ,- & ? & > , 10% 2. ? ? ? 3. ( '( &
  • 10. # + -% -? ./0 1 0 0 1. * ? /1 2. * ( 3. * ? & C" ?
  • 11. 10 ? BSC 5 Dos: 1. 2 BSC ? ? ! " 2. ( & ? ? 3. ? ?DE 4. 2 & ? 5. ? & ' & BSC ' ? ? 0 F
  • 12. 10 ? BSC 5 Don¡¯ts: 1. 2 BSC . $ G* DE 2. ? ( BSC * ? 3. ' ? ? 4. & BSC & & H 5. ' ?) * ( ' 5
  • 13. ? % BSC 1. 5 ' . 5* & 2. ? 3. & & * ? 4. ? 5. 2? ) & C
  • 14. ? % BSC 6. BSC * ' ? 7. ? '2 BSC 8. ' ?& 9. & & ) & )& 10. / " ? "& *
  • 15. # -# ? ./ " BSC BSC ? ./ ? 1,2,3,4 1. 2 1. '2 , 2. 5 ? / 3 / 3. 2. & ? 1,2,3,4 $ ,/ , (?5 1. 3 ..' " F ' 3. *&C %/?G 2. ? (? / ?' & ? + 1,2,3,4 + / 1. 4. ?? ? C " $" 1,2,3,4 5. ,- ? H/ 1. 2.
  • 16. Benchmarking . ?' & ? * ? ?& ! " ?& / (Best Practice) ( & & ' (' 2 ? ! " * " , ? ? ,- ( ' "& ?& ? '$ 0 0? ' & ? ? &" "
  • 17. Benchmarking Process '' 3 '' 1 '' 2 9. & (5 , 2 " 5. " ? %/?G ( & & " ( 1. "? ' No 10. & 2 6. %/?G & " ( "&& " 5 , 11. ? 2. ? * *" ? 2 "&20& ( '"0 7. * (3-4 ) 1& ? 12. ? . "R 5, 3. Yes ( 1 + 8. ( ? 13. & ? &* * ? %/?G ' & " & (' " , " 4. & ' * & ' & ? 14. ? & Yes 15. &* No
  • 18. PDSA P Plan D Do S Study A Adapt