QUN L CHIN LC S DNG BALANCED SCORECARD

Trong nn kinh t cnh tranh khc lit v xu th hi nhp hin nay, cc t chc phi i mt vi rt nhiu ro cn trong vic pht trin cc h thng o lng hiu qu hot ng. iu m doanh nghip cn hin nay l mt h thng m c th cn bng tnh chnh xc ca cc ch s ti chnh c trong qu kh v nh hng v hiu qu trong tng lai. ng thi, h thng ny cng s h tr t chc trong vic p dng cc chin lc khc nhau. Th cn bng im (The Balanced Scorecard - BSC) l cng c c th gip gii quyt c hai vn trn.

Vy Balanced Scorecard l g?
Chng ta c th m t BSC nh l nhng n lc h thng u tin nhm thit k mt h thng o lng hiu qu. H thng ny chuyn tm nhn v chin lc ca t chc thnh nhng mc tiu c th, php o v nhng ch tiu r rng. Nhng php o ca BSC th hin s cn bng gia bn kha cnh: Ti chnh, khch hng, qu trnh ni b v hc hi, pht trin. Cc php o c la chn s dng cho th im l cng c dnh cho ngi lnh o s dng truyn t ti ngi lao ng v cc bn lin quan nhng nh hng v kt qu v hiu qu hot ng m qua t chc s t c nhng mc tiu chin lc ca mnh. C th ni, v c bn cng c ny cng mt lc l 03 h thng: H thng o lng, h thng qun l chin lc v cng c trao i thng tin:

H thng o lng?

H thng qun l chin lc?

Cng c trao i thng tin?

BSC l mt h thng o lng:

Rt nhiu t chc c gng truyn t nhng vin cnh v qun trit cc chin lc, nhng thng khng lin kt c cc hot ng ca ngi lao ng vi nh hng chin lc ca t chc. BSC cho php t chc lm r nhng vin cnh v chin lc ca t chc bng cch a ra mt khun kh mi. Khun kh ny cho thy ton b chin lc ca t chc thng qua cc mc tiu v cc php o c chn. Thay v tp trung vo vic kim sot cc yu t ti chnh, BSC s dng cc php o nh l ngn ng mi m t cc yu t chnh t c chin lc. Vic s dng cc php o nh th no rt quan trng i vi vic t c chin lc. Cc mc tiu o lng c c ngha rt quan trng bin chin lc thnh hin thc. BSC vn duy tr cc php o ti chnh, nhng b sung thm 3 kha cnh rt r rng khc na: Khch hng, cc qu trnh ni b v hc hi v pht trin. n y, xin gii thiu vi cc Bn v tng Kha cnh ca BSC.

Ti chnh
thnh cng v kha cnh ti chnh, chng ta hin din nh th no trc cc i tc?

Khch hng
t c chin lc, chng ta hin din nh th no trc cc khch hng v cc bn lin quan?

nh hng chin lc ca T chc

Qu trnh ni b
tha mn khch hng chng ta c nhng qu trnh no vt tri?

Hc hi v pht trin
t c chin lc, chng ta duy tr v ci tin nng lc hin c nh th no?

Kha cnh khch hng

Khi la chn nhng php o i vi Kha cnh v Khch hng lm BSC, cc t chc phi tr li hai cu hi quan trng: Ai l khch hng mc tiu ca t chc, v ci g thc s l gi tr m chng ta phc v khch hng? Tuy nhin, 2 cu hi ny t ra khng t thch thc cho cc t chc. a s cc t chc s tuyn b rng hin nay h ang c nhng khch hng mc tiu, v cc hot ng ca h cho thy chin lc ca h l Mi th cho mi khch hng. Thc t cho chng ta thy rng thiu i nhng trng tm s lm gim kh nng ca t chc trong vic to ra s khc bit so vi i th cnh tranh. Vic xc nh nhng gi tr thch hp phc v khch hng cng gy ra khng t thch thc i vi a s t chc. Kha cnh v khch hng ngy nay thng s dng cc php o nh: S tha mn ca khch hng, lng trung thnh ca khch hng, th phn v s lng khch hng mi. Cng khng km phn quan trng, t chc phi pht trin nh hng hiu qu thc hin ci tin nhng ch s tr c c thnh cng v Kha cnh v khch hng. Kha cnh cc qu trnh ni b: i vi Kha cnh v khch hng ca th cn bng im (BSC), chng ta phi xc nh cc qu trnh chnh ca t chc cn thc hin thng xuyn gia tng gi tr cho khch hng v cui cng l cc c ng. Nhim v ca chng ta trong kha cnh ny l xc nh nhng qu trnh chnh v pht trin cc php o tt nht. tha mn nhu cu ca khch hng cc t chc hon ton c th xc nhng qu trnh ni b mi, ch khng ch tp trung n lc vo vic thc hin nhng ci tin nh i vi nhng qu trnh hin ti ca t chc. Pht trin sn phm, cc qu trnh ch to, sn xut, giao hng v cc hot ng sau bn hng c th c xem n trong Kha cnh ny. Kha cnh hc hi v pht trin: Cc t chc mong mun t c nhng kt qu tt nht cho Kha cnh cc qu trnh ni b, khch hng. Vy nhng kt qu t u m c? Nhng php o trong Kha cnh hc hi v pht trin thc hin BSC thc s l nhng h tr cho vic t c kt qu nhng Kha cnh khc. V bn cht, nhng php o ny l nn tng xy dng nn ngi nh Balance Scorecard . Khi m cc t chc xc nh nhng php o v nhng sng kin trong Kha cnh khch hng v cc qu trnh ni b, T chc c th s thy ngay nhng khong cch gia tnh trng hin ti ca t chc v nhng
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mc cn thit c th t c mc tiu v nhng yu t nn tng nh : k nng ca ngi lao ng, h thng thng tin. Nhng php o m cc t chc xc nh trong Kha cnh ny s gip lp y nhng khong cch v m bo hiu qu bn vng trong tng lai. Kha cnh ti chnh: Cc php o ti chnh l yu t rt quan trng ca BSC, c bit trong th gii m ai cng quan tm n li nhun nh hin nay. Cc php o Kha cnh ny cho chng ta bit chin lc c c thc hin t c cc kt qu cui cng hay khng. Chng ta c th tp trung ton b n lc v kh nng ca chng ta vo vic ci tin s tha mn ca khch hng, cht lng, giao hng ng hn hoc hng lot vn khc nhng nu khng ch ra nhng tc ng tch cc n ch s ti chnh ca t chc th nhng n lc ca chng ta cng b gim bt gi tr. Thng thng chng ta quan tm ti cc ch s truyn thng nh: li nhun, tng doanh thu, v cc gi tr kinh t khc. Balanced Scorecard l h thng qun l chin lc i vi rt nhiu t chc BSC c xut s t mt cng c o lng m Kaplan v Norton m t nh l H thng qun l chin lc. Mc ch ban u ca h thng th im (Scorecard) nhm cn bng cc ch s ti chnh vi nh hng gi tr trong tng lai ca cng ty, nhng ngy cng nhiu t chc th nghim khi nim ny nh l cc cng c gn kt cc hot ng ngn hn vi chin lc ca cng ty. Thc hin theo cch ny, BSC lm gim i c rt nhiu vn lin quan n vic p dng chin lc mt cch hiu qu m chng ta cp trn. Vt qua ro cn nh hng bng cch gii thch cc chin lc: BSC c a ra vi l tng l chia s nhng hiu bit v chuyn chin lc ca t chc thnh nhng mc tiu, php o v nhng ch tiu c th v th hin trong mi Kha cnhca BSC. Vic Gii thch nh hng chin lc yu cu nhm thc hin phi xc nh c th nhng g cn m h trong nh hng chin lc ca t chc. Ph bin v truyn t Th im vt qua ro cn v con ngi: Ph bin v truyn t th cn bng im c ngha l a chng n mi b phn phng ban ca t chc v to cho ngi lao ng c c hi lin h gia cng vic hng ngy ca h vi chin lc ca t chc. Mi cp ca t chc s nhn ra cc hot ng to gi tr ca h thng qua mi lin h gia vic trin khai nhng th im ca h vi cc mc tiu ca cp cao hn. Bng cch ph bin v truyn t, cng ty s to ra mt lung thng tin ngc t di xng ti ban lnh o iu hnh. Mt s t chc thc hin ph bin v truyn t t trn xung ti cp c nhn ngi lao ng. Cc c nhn ny s pht trin BSC, trong xc nh s ng gp ca c nhn h cho c nhm nhm gip t c mc tiu tng th. Chin lc cung cp ngun lc vt qua ro cn v ngun lc: Khi bn v ro cn ny, hu ht cc cng ty u c qu trnh hoch nh chin lc v hoch nh ngn sch ring bit. Xy dng th cn bng im (Balanced Scorecard) cung cp c hi rt tt gn kt cc qu trnh quan trng ny vi nhau. Khi a ra Balanced Scorecard, cc t chc khng ch ngh v nhng mc tiu chung, ch s o lng, tng ch tiu c th cho bn kha cnh m cn phi xem xt mt cch cn thn cc tng v k hoch hnh ng s phc v cho cc mc tiu ca th im. Nu chng ta a ra mc tiu di hn cho cc ch s o lng, chng ta c th thy nhng bc pht trin trn sut chng ng i n thnh cng. Ngun
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nhn lc v ti chnh cn thit t c cc mc tiu ca th im phi thc s to nn tng cho vic xy dng qu trnh d ton ngn sch hng nm. Tit kim ngun lc r rng l rt tt, nhng mt iu quan trng - phi truyn t cho mi ngi trong t chc bit cc ch s quan trng v cc bc thc hin t c mc tiu ny. Chin lc hc hi khc phc ro cn v qun l: Ngy nay chng ta phi i mt vi s thay i rt nhanh ca mi trng kinh doanh, do cc t chc cn lm nhiu hn l ch phn tch nhng bin ng thc t v cc ch s ti chnh ra quyt nh chin lc. BSC cung cp cc yu t cn thit thot khi tnh trng ny v a ra m hnh mi trong cc kt qu ca th im tr thnh yu t u vo cho vic xem xt, t vn v nghin cu v chin lc. Balanced Scorecard l cng c trao i thng tin Sc mnh ca th cn bng im trong vic bin chin lc thnh nhng hnh ng v a ra thng ip cho ngi lao ng l nhng g c th gi l trao i thng tin. Vy ti sao li coi Balanced Scorecard l cng c trao i thng tin? C l v n rt n gin v tc ng mnh m n ton b h thng. Xy dng th im mt cch r rng, m t c chin lc khng m h v phi trc quan, mc tiu phi r rng v phi la chn cc ch s o lng. Chia s kt qu ca th cn bng im trong t chc gip ngi lao ng c c hi tho lun v nhng gi nh trong chin lc, hc hi v rt kinh nghim t nhng kt qu khng mong mun, trao i v nhng thay i cn thit trong tng lai. Mt t chc nc ngoi tin hnh kho st nhn vin trc v sau khi xy dng Balanced Scorecard. Trc khi thc hin di 50% ngi lao ng nhn thc v hiu v chin lc ca t chc. Mt nm sau khi thc hin Balanced Scorecard con s ny tng ln 87%. Nu Bn tin tng vo vic ph bin rng ri thng tin ti ngi lao ng, hy th ci m mt s ngi gi l cun sch qun l m. C nhn ti tin tng rng, s khng c cng c no tt hn BSC gip cc Bn nh l cun sch m ./. ng Cao Hong Long Trng phng T vn Cht lng - VPC