MGM4136 :CURRENT ISSUES IN MANAGEMENT

TOPIC:BALANCE SCORE CARD AND KEY PERFORMANCE INDICATORS

LECTURER: SIR NEELAMEHAN A/L MANICKIAM

NAME NO.MATRIC
AZLINDA BINTI MOHAMED ALI 189913

NORSAHIDA SAKIRA BINTI KIRMAN 189263

NUR AFINI BINTI NAZERI 190317

WAN FARIDAH BINTI WAN HANAPI 189219

INTRODUCTION
CONCEPT & DEFINITION
WHAT IS BALANCE SCOREDCARD
(BSC)?
 Financial
perspective

Customer
perspective

Internal
perspective

Innovation
perspective
KEY PERFORMANCE INDICATORS
(KPIs)
There are four basic viewpoints or perspectives
to take with the KPI balanced scorecard

• Financial perspective – tracking financial performance.

- Cash flow
- Revenue
- Expenses
- Net profit
Example
•Customer perspective –

- Tracking customer satisfaction

- Attitudes
-Market share goals
-Brand value
-Brand strength
Viewpoints to take with the KPI balanced
scorecard
 Internal process perspective

Examples of internal process objectives might

include:
•Process improvements
•Quality optimisation
•Capacity utilisation
 The Learning and Growth perspective

 Human capital - skills, talent and knowledge

 Information capital – databases, information
systems
 Organisational capital – culture, leadership,
employee alignment

https://bscdesigner.com/four-
perspectives.htm
 The workshop exercise discussed above shows that CEOs agree on the
importance of tracking the pulse of the industry and keep learning.

 To survive long-term, a company cannot make a bet on its tangible assets

the computers that we use now will be outdated soon

 the technology that we use will be disrupted

 think about more employees who prefer to work remotely, and more
business meetings held online

 we focus on the intangible aspects of the business – skills of our team and
our culture.
How must the company learn and improve in order to
achieve its vision?

Team Capabilities Theme

 Skills assessment
 Team Training

Strategy Awareness and Information System

Motivation Theme Capabilities Theme
 Strategy awareness program
 Leadership and motivation  Improve information system
 Organizational culture capabilities
development
Example of implementation
KPI and BSC
Upwards Airlines
Explanation

• These are the four perspectives of the Balanced

Scorecard: Financial, Customer, Internal, and L&G (Learning &
Growth)
• Financial goal= Increase Shareholder Value (Customer perspectives)
• customers happy?  Very Low Ticket Prices and Frequent Reliable
Departures