Nguyn Thi Lan Anh

Tp ch KHOA HC & CNG NGH

67(5): 29 - 31

H THNG BNG IM CN BNG (BSC) THC O HIU QU TI CHNH DI HN

Nguyn Th Lan Anh*
Trng i hc Kinh t & Quan tri kinh doanh H Thi Nguyn

TM TT Hin nay nhng o lng v hiu qu ti chnh ca doanh nghip hng qu, hng nm vn c s dng cung cp mt bo co v hiu qu hot ng hin thi, nhng nhng thc o ti chnh ny cn phi c b sung bng nhng nhn t tc ng ti hiu qu ti chnh di hn. Mt trong nhng thc o l h thng bng im cn bng (Balanced scorecard- BSC). Khi nim BSC trong ngnh k ton qun tr to lp nn im khi u cho khi nim v mc tiu tng th ca mt doanh nghip l to ra gi tr kinh t di hn. Bi vit sau y tp trung nghin cu nhng thc o c bn ca h thng BSC v tc dng ca h thng BSC trong vic nh gi hiu qu ti chnh ca doanh nghip. T kha: Bang im cn bng, BSC, thc o hiu qua ti chnh, hiu qua ti chnh di hn, chin lc doanh nghip. BN CHT CA H THNG BNG IM CN BNG (BSC) Mt h thng bng im cn bng (BSC) bao gm mt tp hp cc thc o hiu qu hot ng pht trin trn c s cc chin lc ca doanh nghip h tr cho cc chin lc . Mt chin lc l mt l thuyt v vic lm th no t c cc mc tiu ca t chc. Chng hn nh chin lc ca tp on Viettel l nhm cung cp cho khch hng dch v tuyt ho gm 4 yu t c bn: Cc ph thp, a dch v, ph sng rng khp v ng tin cy. Tp on Viettel chinh phc khch hng bng cch t vic chm sc khch hng ln hng u: Hng thng lun c cc chng trnh khuyn mi di mi hnh thc; dnh nhng s sim p tng ring cho nhng khch hng thng xuyn s dng dch v Viettel- nu khch hng c nhu cuBi vy t nm 2000 tr li y doanh thu ca tp on Viettel khng ngng tng. K hoch t ra ca tp on l doanh thu ca nm sau gp i doanh thu ca nm trc. Nhn chung, chin lc ca tp on Viettel c tc dng. Vo thi im hin ti c nhiu i th cnh tranh nh mng Vinaphone, Mobil, Sphone nhng tp on Viettel vn tip tc tng doanh thu v m rng v th ca mnh. Theo cch tip cn s dng h thng BSC, cc nh qun l chuyn ti chin lc ca mnh thnh cc thc o hiu qu hot ng m nhn vin trong doanh nghip d dng hiu c. Thc o hiu qu hot ng ny va d dng thc hin va hiu qu v c th c ci thin bi nhng hnh ng ca ngi gim st. H THNG BNG IM CN BNG S DNG CC THC O HIU QU NO? Cc thc o hiu qu c s dng trong h thng BSC c xu hng thuc 4 nhm: Ti chnh, khch hng, cc vn ni ti, kin thc v tng trng. Cc thc o ny c th hin qua s 1 [3]. S 1. Thc o hiu qu hot ng ti chnh ca h thng bng im cn bng

Cc qu trnh kinh doanh ni b l nhng g m doanh nghip lm vi n lc lm hi lng khch hng. tng nm sau s phn loi ny (theo hng mi tn s 1) l kin thc, l s cn thit ci thin qu trnh kinh doanh ni b, ci thin cc qu trnh kinh doanh cn thit nhm ci thin s hi lng

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Nguyn Thi Lan Anh

Tp ch KHOA HC & CNG NGH

67(5): 29 - 31

ca khch hng v ci thin s hi lng ca khch hng l cn thit ci thin cc kt qu ti chnh. Trong h thng BSC th s ci thin lun c khuyn khch. Nu mt doanh nghip khng lin tc c ci thin, cui cng doanh nghip s b thua trc cc i th cnh tranh. S 1, thc o hiu qu ti chnh dn khng nh hu ht cc doanh nghip tn ti cung cp nhng li ch ti chnh cho ch s hu ca doanh nghip . Tuy nhin cc thc o hiu qu ti chnh khng , chng cn phi c tch hp vi cc thc o phi ti chnh trong h thng bng im cn bng: Th nht, cc thc o ti chnh bo co v cc kt qu ca nhng hnh ng trong qu kh. Tri li cc thc o phi ti chnh v nhng ng lc thnh cng ch yu nh s hi lng ca khch hng v nhng ch s hng u v hiu qu hot ng ti chnh trong tng lai. Th hai, cc nh qun l cp cao nht thng c trch nhim v cc thc o hiu qu hot ng ti chnh hn l cc nh qun l cp di. Nu BSC c cu trc ng th cc thc o hiu qu hot ng phi c lin kt vi nhau trn c s nguyn nhn-kt qu. Mi lin kt c th c coi l mt gi thuyt trong hnh thc, nu ci thin cc thc o nh gi th cc thc o khc cng s c ci thin. TC DNG CA BNG IM CN BNG I VI DOANH NGHIP H thng BSC a ra mt l thuyt l lm th no mt doanh nghip c th c nhng hnh ng c th t c kt qu mong mun v mt ti chnh: Th nht, Phng php BSC l mt h thng o lng ci tin. Mt s doanh nghip ang s dng n nh mt h thng qun l trung tm ca h. Nhng n v kinh doanh chuyn s mnh v nhng mc tiu chin lc v nhim v ca h thnh nhng thc o hot ng m c th cho thy c s quan trng ca vic to lp nhng mi quan h mi vi khch hng v s vt tri trong mt s lng cc quy trnh ni b rng ln hn. Th hai, phng php BSC khng ch thit lp cc u tin hon thin cc quy trnh quan trng nht, m n cn xc nh c cc quy trnh hon ton mi cn phi c thit lp t c cc mc tiu hiu qu c tnh t ph ca t chc i vi khch hng Th ba, BSC cng cung cp nhng n v o lng nh gim thi gian tip cn th trng v nhng chu

k hon thnh n hng rt ngn nhng n v o lng c th c s dng nh gi li ch ca nhng d n chuyn i v ti c cu hot ng. Nhng thc o ny khin cho nhng d n chuyn i khng ch cn n thun l nhng hot ng ct gim chi ph mnh m. Cui cng, phng php BSC c th hp nht vic lp k hoch chin lc v lp k hoch ngn qu hot ng, hai quy trnh qun l m trc c tnh ring bit v khng th kt hp c. Vi quy trnh hp nht ny, vic lp k hoch chin lc di hn c tin hnh ng thi vi qu trnh lp k hoch ngn qu hng nm. NH GI CHUNG V H THNG BNG IM CN BNG Th nht, H thng BSC c lp da trn chin lc ca mi doanh nghip, phiu nh gi ca mi doanh nghip l c bit. Th hai, phiu nh gi cn bng th hin mt chin lc c th hoc l thuyt v mt doanh nghip c th t c mc tiu nh th no bng cch tin hnh mt lot cc hnh ng c th. L thuyt nn c coi l i tng c th thay i nu nhng hnh ng trong thc t khng dn n nhng s ci thin v cc mc tiu ti chnh v cc mc tiu khc. Nu l thuyt (hay chin lc) thay i th cc thc o hot ng trn phiu nh gi cng thay i. H thng BSC cn c xem l mt h thng nng ng v pht trin khi chin lc ca doanh nghip pht trin. Mt h thng BSC l mt h thng tch hp cc thc o hiu qu v c xut pht t chin lc, ng thi c tc dng h tr ngc li chin lc ca doanh nghip. Cc doanh nghip khc nhau th c cc BSC khc nhau bi mi doanh nghip c cc chin lc khc nhau. Mt h thng BSC c xy dng tt c th cung cp mt phng tin hng dn cc doanh nghip v cng cung cp nhng phn hi lin quan n hiu qu chin lc ca doanh nghip. Nhng doanh nghip tn tui gt hi c rt nhiu thnh cng t m hnh ny phi k ti Walt Disney trong ngnh cng nghip gii tr, Hilton trong ngnh khch sn, UPS trong giao nhn vn ti, Siemens trong lnh vc sn xut... v nhiu trng i hc danh ting [4]. Vit Nam, s liu kho st cho thy trong s 500 doanh nghip ln nht Vit Nam, hin c 7% doanh nghip ang p dng (tp on FPT, Ph Thi) v 36% doanh nghip ang c k hoch p dng BSC trong qu trnh xy dng chin lc ca mnh [5].

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Nguyn Thi Lan Anh

Tp ch KHOA HC & CNG NGH

67(5): 29 - 31

Trong bi cnh trnh qun tr doanh nghip ni chung ti cc doanh nghip Vit Nam th y l mt con s thng k n tng. Cc doanh nghip ln ca Vit Nam ang s dng BSC nhm gip cn bng cc ch s ti chnh c trong qu kh v trin vng ti chnh trong tng lai. ng thi, BSC cng h tr doanh nghip trong vic hoch nh v p dng cc

chin lc khc nhau trong nhng bin ng thng trm ca nn kinh k. C th ni m hnh BSC nh mt cng c c bit gip m rng s hiu bit v th trng v l s la chn ti u cho cc doanh nghip c bit trong mi trng kinh doanh bt n hin nay.

TI LIU THAM KHO [1]. Gio trnh k ton quan tri (2004), Nxb i hc Kinh t quc dn [2]. PGS.TS Nguyn Ngc Quang, K ton quan tri, Nxb i hc Kinh t quc dn [3]. RoberS.Kaplan, K ton quan tri, trng i hc Havard Business School (HBS) [4]. http://www.tgvn.com.vn [5]. http://www.tuanvietnam.net SUMMARY BALANCED SCORECARD (BSC) THE EFFICIENT MEASURE OF LONG-TERM FINANCE Nguyen Thi Lan Anh College of Economics Business Administration-Thai NguyenTNU University Although the measure of financial efficiency of enterprises quarterly, annually will still be used to provide a report on current performance, the measurements need to be supplemented by factors affecting the effectively long-term finance. One of the measurements is Balanced scorecard (BSC). The theory of Balanced Scorecard (BSC) in management accounting creates a starting point for the concept of a businesss overall goal, which is to create long-term economic value. This article studies on the basic measures of Balanced Scorecard (BSC) and its effect on evaluating the financial performance of enterprises. Keywords: Balanced scorecard, BSC, an efficient measure of finance, effective long-term finance, enterprise strategy

Tel: 0974 198666, Email: lananhkttn@yahoo.com Tel: 0974 198666, Email: lananhkttn@yahoo.com

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