CATEGORIES OF PERFORMANCE
- CUSTOMER (STAKEHOLDER)SATISFACTION
- QUALITY PRODUCTS AND SERVICES
- INNOVATION AND CREATIVITY
- EMPLOYEE COMMITMENT
- FINANCIAL PERFORMANCE
TYPES OF INDICATORS
LAGGING INDICATORS
PERFORMANCE DRIVERS
ORGANIZATIONAL LEVELS
CORPORATE
BUSINESS
FUNCTIONAL
BUSINESS
SCENARIO PLANNING
BALANCED SCORECARD
Kaplan, Robert S. and Norton, David P. Translating Strategy Into Action: The Balanced Scorecard. Harvard Business School Press. Boston, Ma.
FINANCIAL
1. 4.
REPEAT
CUSTOMERVISION AND STRATEGYINTERNAL BUSINESS
PROCESSES
2.3.
LEARNING AND GROWTH
FINANCIAL
Business unit strategy / RevenueGrowth and mix / Cost reduction/
Productivity improvement / Asset utilization
GROWTH /
- Sales growth rate by segment
- % revenues from new products, services, customers
- revenue per employee
- investment (% of sales)
- Research and development (% of sales)
SUSTAIN /
- share of targeted customers and accounts
- cross selling
- % revenues from new applications
- customer and product line profitability
- cost versus competitors
- cost reduction rates
- indirect expenses
- working capital ratios
- return on equity by key asset category
- asset utilization rates
HARVEST /
- customer and product line capability
- % unprofitable customers
- unit costs (per unit of output, per transaction)
- payback
- throughput
CUSTOMER
Customer acquisition
Customer satisfactioncustomer retention market share
Customer profitability
Customer satisfaction = value = product or service attributes + image + relationship
value / Product/service attributes / image / Relationshipfunctionality / quality / Price or cost / time / Communication or signaling / -delivery of service
(e.g., knowledgeable people, convenience, responsiveness)
-long term commitments
-qualifications
Strategic
Core customer
Customer satisfaction = assesses the satisfaction level of customers along specific performance criteria within the value proposition
Customer acquisition = measures, in absolute or relative terms, the rate at which a business unit attracts or wins new customers or business
Customer retention = tracks, in absolute or relative terms, the rate at which a business unit retains or maintains ongoing relationships with its customers
Customer profitability = measures the net profit of a customer, or segment, after allowing for the unique expenses required to support that customer
Market share = reflects the proportion of business in a given market
INTERNAL BUSINESS UNIT PERSPECTIVE
Manage risk
Innovation processoperations processpost sale service process(
(Important for
-long cycle development
-most costs incurred
-where to gain your competitive advantage
Customer need identify the create the product build the product deliver the productservice the customer need
Identified market or service or service or servicecustomer satisfied
Manage the business
Strategic themes
Strategic measures
-quality
-cycle time
-yield
-throughput
-costs
Innovation
- What range of benefits will customers value in tomorrow’s products?
- How, through innovation, can we preempt competitors in delivering those benefits to the market?
Typical research measures
- % of sales from new products
- % of sales from proprietary products
- new product introduction versus competitors
- new product introduction versus planned
- manufacturing process capabilities
-time to develop next generation of products
Product development measure
-Break even timeSales
Profit
BREAK EVEN TIME
CumulativeInvestment
Cost and
revenues Investigation time to market
Developmentmanufacturing and sales
Time (months)
Balance pressures to reduce cycle time and increase yield with measures of innovativeness of products produced.
Operations Process
TQM
ISO 9000
JIT
Cycle time (applies equally to manufacturing and service)
Manufacturing cycle effectiveness MCE (e.g., JIT production flow)
MCE = processing time (Note: The closer to 1, the better the MCE.)
throughput time
where throughput time = processing time + inspection time + movement time + waiting and storage time
Typical process quality measures
-process ppm defect rates
-yields (good items produced/good items entering the process)
-waste
-scrap
-rework
-returns
-% processes under statistical control
-waiting time
-information accuracy
LEARNING and GROWTH PERSPECTIVE
- Employee capabilities
Staff competencies
-Strategic skills
-Training levelsEmployee satisfactionEmployee retention
-Skill leverage- involvement with decisions- % key staff turnover
Technology/infrastructure- recognition
-Strategic technologies- access to sufficient
-Experience capture information
-Proprietary software- active encouragement to Employee productivity
-Patents/copyrights be creative & use initiative- revenue per employee
Climate for action- staff support
-Key decision cycle- overall satisfaction
-Strategic focus
-Staff empowerment
-Personal alignment
-Morale
-teaming
- Information system capabilities
- Motivation, Empowerment, and Alignment
Measures of suggestions made and implemented
-number of suggestions per employee
-number of suggestions implemented
Measures of improvement
Measures of individual and organizational alignment
Measures of team performance