卡普蘭教授是哈佛商學(xué)院貝克基金會(Baker Foundation)教席教授，具有較深的理工科背景，他是麻省理工學(xué)院(Massachusetts Institute of Technology)的電子工程學(xué)士和碩士，以及康奈爾大學(xué)(Cornell University)運(yùn)營研究博士，也是CIMA名譽(yù)會員?？ㄆ仗m的研究、教學(xué)以及咨詢領(lǐng)域?yàn)閼?zhàn)略實(shí)施和運(yùn)營管理，其關(guān)注的重點(diǎn)是如何通過成本管理和績效管理系統(tǒng)，讓公司成功實(shí)施戰(zhàn)略和實(shí)現(xiàn)卓越運(yùn)營。他撰寫或合作撰寫了14本書，在《哈佛商業(yè)評論》上發(fā)表了18篇文章，獲得多個(gè)教學(xué)和論著方面的獎項(xiàng)。
自1992年，在《哈佛商業(yè)評論》與戴維路諾頓合作發(fā)表《平衡計(jì)分卡--業(yè)績衡量與驅(qū)動的新方法》以來，他不斷創(chuàng)新，引入了戰(zhàn)略管理系統(tǒng)(1996)、戰(zhàn)略地圖(2000)、戰(zhàn)略管理辦公室(2004)、戰(zhàn)略執(zhí)行系統(tǒng)(2008)等概念和方法。
小編今天在瀏覽CGMA網(wǎng)站的時(shí)候意外發(fā)現(xiàn)了一篇他的親筆文章-The future of the Balanced Scorecard
立馬找人翻譯成中文與大家分享。
平衡計(jì)分卡的未來
羅伯特.卡普蘭 大衛(wèi).諾頓
自從我倆1992年1月在《哈佛商業(yè)評論》上發(fā)表平衡計(jì)分卡，并于1996年出版成書之后，現(xiàn)在已經(jīng)被翻譯成了24種語言。在談?wù)撐磥碇?，我們首先想給各位一個(gè)清晰的認(rèn)識，那就是目前平衡計(jì)分卡所處的位置，盡管很多人對平衡計(jì)分卡的基本原理非常熟悉，但未必跟蹤了過去20年中它的發(fā)展。我們設(shè)計(jì)平衡計(jì)分卡的目的是為了平衡企業(yè)的滯后指標(biāo)（也就是財(cái)務(wù)指標(biāo)）與企業(yè)的非財(cái)務(wù)指標(biāo)-與客戶，流程，人才，系統(tǒng)以及文化等相關(guān)的指標(biāo)（我們認(rèn)為這些指標(biāo)是與企業(yè)未來的成功相關(guān)的。）從而提高企業(yè)的績效考核。我們出的第五本書，也是最近出版的一本書《頂級執(zhí)行力》The Execution Premium (2008)；綜合了過去15年的工作，表明平衡計(jì)分卡已經(jīng)成為了企業(yè)戰(zhàn)略實(shí)施的頭號管理系統(tǒng)。我們整理了一整套戰(zhàn)略實(shí)施的知識庫，在被我們稱為“戰(zhàn)略管理辦公室”內(nèi)，新一代的職業(yè)經(jīng)理人們可以據(jù)以執(zhí)行。不管是私營企業(yè)還是公共部門或非營利機(jī)構(gòu)都可以執(zhí)行這個(gè)行之有效的戰(zhàn)略執(zhí)行系統(tǒng)而獲益匪淺。
未來應(yīng)用的五大要點(diǎn)
1.與外部利益相關(guān)者的協(xié)作，例如主要的供應(yīng)商，客戶，以及結(jié)盟伙伴等，一起制定戰(zhàn)略地圖，這張戰(zhàn)略地圖能夠說清楚彼此之間的戰(zhàn)略關(guān)系；一旦制定完畢，戰(zhàn)略地圖以及計(jì)分卡要用來指導(dǎo)并管理彼此之間的關(guān)系。建立起這樣的協(xié)作關(guān)系有助于形成跨越組織邊界的信任與相互理解，減少組織文化上的沖突，往往這種文化沖突是戰(zhàn)略關(guān)系破裂的最主要成因。如果進(jìn)一步概括的話，在網(wǎng)絡(luò)化系統(tǒng)里經(jīng)營的企業(yè)或者公共單位都可以制定一個(gè)全局的戰(zhàn)略地圖，用以描述他們所處的協(xié)作并分享的價(jià)值鏈條。
2.世界各地的城市、省甚至整個(gè)國家都在使用我們的工具來描述并溝通他們的執(zhí)政戰(zhàn)略以及競爭優(yōu)勢，并配以戰(zhàn)略執(zhí)行系統(tǒng)來實(shí)現(xiàn)他們各自的戰(zhàn)略愿景。比較突出的例子有菲律賓的San Fernando以及Iloilo （由菲律賓前財(cái)政部長Jesus Estanislao負(fù)責(zé)執(zhí)行。）新西蘭的基督城，西班牙的巴塞羅那，阿聯(lián)酋的阿布扎比，巴西的南里奧格蘭德州以及博茨瓦納。全球公民對各自國家政府在透明度、問責(zé)程度以及績效方面的要求越來越高，在未來，公共平部門使用平衡計(jì)分卡的將越來越普遍。我們也對此感到非常興奮。
3.使用戰(zhàn)略地圖作為風(fēng)險(xiǎn)管理的起始點(diǎn)，尤其是對于戰(zhàn)略風(fēng)險(xiǎn)的識別與管理。當(dāng)前的所謂風(fēng)險(xiǎn)管理都很局限的圍繞著合規(guī)以及控制。盡管對這些風(fēng)險(xiǎn)的管理也很重要，但是組織往往忽視其天生的，因戰(zhàn)略而生的風(fēng)險(xiǎn)，且往往很難規(guī)避。對于戰(zhàn)略地圖上的任意一項(xiàng)戰(zhàn)略目標(biāo)，經(jīng)理人們需要指出會導(dǎo)致目標(biāo)績效無法達(dá)成的風(fēng)險(xiǎn)事件。他們也可以將其量化，通過找出每一個(gè)風(fēng)險(xiǎn)事件并制定關(guān)鍵風(fēng)險(xiǎn)指標(biāo)以及減輕風(fēng)險(xiǎn)的措施。
4.把戰(zhàn)略地圖作為核心的變革管理工具。有很多平衡計(jì)分卡執(zhí)行的成功案例發(fā)生在這種情形下：新的CEO帶領(lǐng)著咨詢團(tuán)隊(duì)對現(xiàn)有企業(yè)的績效進(jìn)行變革。在所有變革管理的原則中，最重要的無外乎兩點(diǎn)：在各領(lǐng)導(dǎo)的聯(lián)盟之間建立共識，以及將新的戰(zhàn)略愿景清晰的傳達(dá)給每一位員工。讓領(lǐng)導(dǎo)層的每一位都參與制定戰(zhàn)略地圖以及計(jì)分卡有助于達(dá)成共識以及團(tuán)隊(duì)的互信程度。
戰(zhàn)略地圖本身是一個(gè)強(qiáng)大的溝通工具，對于全體員工而言，不僅可以動之以情還能曉之以理。把戰(zhàn)略績效的量化可以使每一個(gè)員工更深刻的理解在企業(yè)新戰(zhàn)略要求下他們各自的職責(zé)，同時(shí)可以賦權(quán)給他們共同完成企業(yè)新戰(zhàn)略。
5.在戰(zhàn)略執(zhí)行系統(tǒng)中加強(qiáng)數(shù)據(jù)分析。在過去15年里，我們的一個(gè)遺憾就是企業(yè)在測試戰(zhàn)略方面動作很慢。他們完全可以拿出平衡計(jì)分卡的數(shù)據(jù)來區(qū)分不良業(yè)績到底是因?yàn)橐粋€(gè)很好的戰(zhàn)略被很差的執(zhí)行而導(dǎo)致的，還是因?yàn)橐粋€(gè)很差的戰(zhàn)略被完美的執(zhí)行而導(dǎo)致的。我們已經(jīng)無數(shù)次的討論過這樣的話題，但是還是很少有企業(yè)愿意對他們的數(shù)據(jù)進(jìn)行正式的統(tǒng)計(jì)分析，以找出他們的戰(zhàn)略中某些假設(shè)可能存在的問題。
數(shù)據(jù)分析還有一個(gè)作用就是可以用來設(shè)計(jì)經(jīng)營儀表盤，找出那些能夠最準(zhǔn)確預(yù)測優(yōu)秀客戶及流程表現(xiàn)的指標(biāo)。這些額外的因分析而生的機(jī)會來自于企業(yè)的作業(yè)成本系統(tǒng)，能夠在平衡計(jì)分卡的客戶象限衍生出客戶利潤率等指標(biāo)。
平衡計(jì)分卡在未來的應(yīng)用前景廣闊，我們也將繼續(xù)我們的筆耕和平衡計(jì)分卡戰(zhàn)略執(zhí)行系統(tǒng)的演講。
作者：羅伯特.卡普蘭 哈佛商學(xué)院 大衛(wèi).諾頓 The Palladium Group
以下為英文原文
We introduced the Balanced Scorecard (BSC)in a January 1992Harvard Business Review article and a 1996book,now translated into 24languages.Before speculating about the future,we want to anchor everyone on where the BSC is today since many,while familiar with the foundational ideas,may not have tracked developments over the past 20years.We introduced the BSC to improve corporate performance measurement by balancing the lagging metrics of financial performance with nonfinancial metrics –customers,processes,people,systems and culture –that we believed drove future performance.Our fifth and most recent book,The Execution Premium (2008),synthesises the work of the previous 15years and shows how the BSC has now become the number one management system for helping organisations execute their strategies.
We have helped create a new body of knowledge for strategy execution,one that can be implemented by a new set of professionals operating within what we call an “office of strategy management”.Many organisations,throughout the private,non-profit and public sectors,can benefit simply by implementing this proven strategy execution system.
Five guidelines for the future
1.Collaborate with external constituents,such as key suppliers,customers and alliance partners,to develop a strategy map that describes and communicates the strategic relationship;once developed,the map and scorecard are used to govern and guide the relationship.Building these together creates trust and understanding across organisational boundaries and mitigates the cultural conflicts that are the prime source of failures in strategic relationships.Generalising even further,companies or public-sector enterprises that operate in networked organisations can develop a holistic strategy map to describe the collective and shared value-creation process they are engaged in.
2.Realise that cities and provinces,and even nations,around the world are using our framework for describing and communicating strategies for competitive advantage,and then successfully implementing their visions with our strategy execution system.Among the leading governmental examples are the cities of San Fernando and Iloilo in the Philippines (guided by Jesus Estanislao of the Institute for Solidarity in Asia),Christchurch in New Zealand,Barcelona in Spain and Abu Dhabi in the UAE;Brazilian states,such as the Rio Grande do Sul;and the nation of Botswana.As citizens around the world demand more transparency,accountability and performance from their governments,the benefits of using the BSC to focus and align public-sector entities will become even more compelling in the years ahead.We are particularly excited about that.
3.Use the strategy map as a jumping-off point for risk management,especially the identification and management of strategic risks.Much of risk management today is narrowly oriented around compliance and controls.While managing these risks is important,companies often neglect the inherent and unavoidable risks that arise from their strategies.For each strategic objective on their map,company managers should identify the risk events that could lead to failure to achieve the targeted performance.They can then quantify the likelihood and consequence from each identified risk event and develop key risk indicators and risk mitigation initiatives that serve to reduce the likelihood and/or consequences of the most significant risk events.
4.Use the strategy map as a central change management tool.Some of the most successful BSC implementations have happened as new chief executives and agency leaders have attempted to transform the performance of the enterprises they now head.Among the most important change management principles are building consensus among the guiding coalition and communicating the new vision and strategy clearly to all employees.Having the executive leadership team build the strategy map and scorecard together creates consensus and commitment among the team.The map itself has proven to be a great communication tool to reach the hearts and minds of all employees.The quantification of performance for strategic measures gives employees a deeper understanding of what they are being asked to accomplish with the new vision and strategy,and empowers them to act in a way that helps the organisation succeed with its new strategy.
5.Expand the role for analytics in the strategy execution system.One of our disappointments over the past 15years has been the slow uptake by companies to allow more testing of their strategies.They can use BSC data to distinguish when disappointing performance is caused by poor execution of a good strategy,as opposed to when it has been caused by very good execution of a poor strategy.We have discussed this possibility extensively,yet very few companies carry out formal statistical analysis of their data to detect potential violations of the hypotheses in their strategies.Data analytics can also be used to design operational dashboards by identifying indicators and metrics that best predict excellent customer and process performance.Additional analytic opportunities are integrated with a company’s activity-based costing system to develop customer profitability (and loss)metrics to include on the scorecard’s customer perspective.
With this ambitious agenda ahead,we expect to continue to be writing and speaking about the application of the BSC strategy execution system for many more years.
Robert S.Kaplan,Harvard Business School,and David P.Norton,The Palladium Group.
