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Balancedscorecardpresentation 090225103618 Phpapp01
Balancedscorecardpresentation 090225103618 Phpapp01
Approach
What is a Balanced
Scorecard?
The Balanced Scorecard is a strategic planning
and management system used to align business
activities to the vision and strategy of the
organization by monitoring performance against
strategic goals.
Balanced Scorecard
Concept
Was first published in 1992 by Kaplan and
Norton, a book followed in 1996.
Traditional performance measurement that only
focus on external accounting data are obsolete.
The approach is to provide 'balance' to the
financial perspective.
Why Use a Balanced
Scorecard?
Improve organizational performance by
measuring what matters
Increase focus on strategy and results
Align organization strategy with workers on a
day-to-day basis
Focus on the drivers key to future performance
Improve communication of the organization’s
Vision and Strategy
Prioritize Projects / Initiatives
4 Original Business
Perspectives
The Balanced
Scorecard model
suggests that we
view the
organization from
4 perspectives.
Then Develop
metrics, collect
data and analyze it
relative to each of
these perspectives
FINANCIAL
PERSPECTIVE •Operating Cost & Efficiency • Cost/Unit, Efficiency • Monthly Monitoring
Long-Term Shareholder
• Weekly/Monthly
Value ROCE > xx% •Capacity Utilization •% Utilization
Monitoring
• Trial Prod.
•Capability Utilization • Monthly Monitoring
Improve Grow • Spare Parts Prod
Productivity Revenue • Weekly/Monthly
•Brand / Image •Warranty Cost t
Monitoring
CUSTOMER
PERSPECTIVE •Low Cost Manufacturing • Man-hour per Unit • Weekly Monitoring
OFFER PRODUCTS & SERVCIES •World-Class Quality
• Defect per Unit • Daily Monitoring
THAT ARE CONSISTENT, TIMELY Standards
and LOW-COST •World-Class Delivery Timing • Sales Delivery • Daily Monitoring
Low World •Knowledgeable & Skilled
• Direct Pass Rate • Daily Monitoring
Cost Class Partner
Customer Enhance •High Customer Satisfaction • Market Feedback • Weekly Monitoring
OPEX
Satisfaction Brand
•Reinforce Brand Image • Sales Volume
• Monthly Monitoring RM XX M
Prod. & Sales Mtg.
INTERNAL
PERSPECTIVE •Productivity • Cycle Time • Hourly Monitoring CAPEX
ENSURE OPERATIONAL EXCELLENCE WITH
INNOVATION AS WELL BEING SOCIALLY
•Delivery
• Meet Daily Plan
• WIP
• Daily Monitoring
• Daily Monitoring RM xx M
RESPONSIBLE • KAIZEN • Monthly follow-up
•Continuous Improvement
• ICC • Specific Programmed
Operational Process
•NPI • Timely Introduction • Weekly Follow-up
Excellence Innovation
• Industrial Accident • Cross Audits
Alliances with Socially •Safety & Health
• Commuting Accident • Defensive Driving
SBUs Responsible • Toxic Waste Disposal • Facility Readiness
•Environment
• ISO 9002 • Certification