??????????????????????????????????? ???????? BALANCED SCORECARD

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???????????????????????????????????????????
BALANCED SCORECARD
??? ????? ??????
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?????????????

• ?????????????????????????????????????
• ?????????????????????????? Balanced Scorecard
• ??????????????????????????????? ??????????
• ????????????????????????????????

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THE EQUATION OF SUCCESS
Breakthrough results (Strategic Maps)
(Balance Scorecard)
(Strategy-Focused Organization) FOCUS
AND ALIGNMENT
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THE PHILOSOPHY OF THE EQUATION
You cant manage (Strategy-focused) what
you cant measure (Balance Scorecard) You cant
measure what you cant describe (Strategic
Maps and Breakthrough results)
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?????????????? ????????????????????
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?????????????????????????????????????
?????????????????????
?????????????????????????

• ??????????????????
• ????? Balanced Scorecard
• ????????????/???????
• ?????????????????

• ?????????????????????
• ??????????????????????????
• ??????????????????????
• ??????????????????????????????????
• ?????????????????????????????????

????????????????
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• ??????????????
• ?????? - ????????
• ???????? - ????????????
• ???????????????????
• ?????????????

• ????????????? BSC
• ?????????????????????
• ??????????????????????????????????????
• ????????????? IT ??????????????????
• ?????????????????????????????????
• ??????????????????????????
• ?????????????????????????

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• ?????????????????????
• ??????????????????????????????
• ????????????????????????????
• ???????????????????????????

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BALANCED SCORECARD
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????????? BSC
Dr.David P. Norton
Dr.Robert S. Kaplan
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BALANCED SCORECARD IS..
BSC
Communication Tool
Balanced Performance Management System
Strategic Management System
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BALANCED SCORECARD IS..

• ????????????????????????????????????????????????
  ??????? ??????????????????????????????.
• ??????????????????????????????????????????????????
  
• ?????????????????????????????????
• ??????????????????????????????????????????

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?????????????
Kaplan Norton
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?????????????????

• ??????????????????????????????????????????????????
  ?????????????????????????????
• ????????????????????????????????????
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• ???????????????????????? ????????????????????????
  ?????????????????????????? ?????????????????????
  ???????????????

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• ????????????? ??????????????

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15
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• ???????????????????????????? ?????????????????????
  ??
• ???????? ?????????????????????????????????????????
  ????????????????????

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????????????
Kaplan Norton
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FROM VISION TO ACTION
VISION MISSION VALUES
STRATEGIC OBJECTIVES
BALANCED SCORECARD
STRATEGIC ACTIONS
STRATEGIC MEASURES
LEARN DEVELOP
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??????????????? ?????????? ??????? ?????????????
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?????????? ??????????????????????????????????
??????? ???????????????????????????????????
?????? ??????????????????? ??????????
??????? ??????????????????????????????????????????
?????????
????????????????????????????? ????????????????????
??????? ???????
??????? ????? ??????????????????????? ????????????
? ???????????????????????
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??????????????????????????????? Balanced
Scorecard ???????????????????????????????????????
???????????
?????????? ?????????????????????????
??????? ???????????????????????????????
?????? ???????????????????
??????? ??????????????????????????????????????????
?????????
????????????????????????????? ????????????????????
??????? ???????
??????? ????? ??????????????????????? ????????????
? ???????????????????????
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THEORY Z
Financial Perspective
Customer Perspective
Financial Perspective
and well keep/get more business
the customer will be delighted
Internal Perspective
Learning Growth
doing the right things
If we have the right staff
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???????????????????? BSC ????????
?????? , ???? ????? , ????????
Vision MissionStrategy
??????????? ???????????? ?????????????????
????????????????, ???????????????, ???????????????
?
?????????????????????? ????????????? , ??????? ,
CQI
Kaplan and Norton
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???????????????
?????????? ???????????
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?????????????????????????
??????????????
?????????? ??? ???????
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??????????????????????????????
???????????????????? ????????????????????????????
???
????????????????????????????
???????????????????????????????
??????????????????????????????????(Objectives)
?????? (Measures) ????(Targets)
?????????????????????? Initiative
???????????????????? ????????????????????????????
???????????????? ?????????????????????
????? Kaplan Norton
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??????????????????????????????????????????

• ????????????????????????????????????????????????
• ?????????????????
• ????????????????????????
• ??????????????????????????????????????

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?????????????????????
FINANCIAL PERSPECTIVE
OUTPUT

• Financial Results
• Satisfied Customers

Performance (Lag indicator)
CUSTOMER PERSPECTIVE
INTERNAL PERSPECTIVE

• People
• Equipment
• Capital
• Processes

INPUT
Drivers (Lead indicator)
LEARNING GROWHT
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Strategy Map

• Aligned internal process and intangible assets
  deliver the customer value proposition to create
  shareholder value

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Does your Balanced Scorecard tell the story of
your strategy ?
Improve Shareholder Value
Financial Perspective
Revenue Growth Strategy
Productivity Strategy
Build the Franchise
Increase Customer Value
Improve Cost Structure
Improve Asset Utilization
New Revenue Sources
Customer Profitability
Cost per Unit
Asset Utilization
Customer Acquisition
Customer Retention
Product Leadership

Customer Intimacy
Customer Perspective


Operational Excellence
Customer Value Proposition
Product/Service attributes
Relationship
Image
Price
Service
Quality
Time
Function- ality
Brand
Relation-ships
Customer Satisfaction
Build the Franchise (Innovation
Processes)
Increase Customer Value (Customer
Management processes)
Achieve Operational Excellence
(Operational processes)
Be a Good Corporate Citizen
(Regulatory and Environmental
processes)
Internal Perspective
A Motivated and Prepared Workforce
Learning and Growth Perspective

Strategic Competencies
Strategic Technologies
Climate for Action
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???????
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?????????????????
HOSPITAL LEVEL
DEPARTMENT LEVEL
PERSONAL LEVEL
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?????????????????????????????????

• ????????????????????????????????????????????????
• ??????????????????????????????????????????????
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• ????????????????????????????????????????
• ????????????????????????????? ???????????????
• ?????????????????? ?????????????????????
• ????????????????????????????????????

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Strategic Performance-Based Budgeting-SPBB

• ????????????????
• ????????????????? (Budget Planning)
• ???????????????????? (Output Costing)

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Strategic Performance-Based Budgeting-SPBB

• ?????????????????
• ??????????????????????????? (Procurement
  Management)
• ???????????????????????????????????????
  (Financial Fund Control)
• ?????????????????? (Asset Management)

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Strategic Performance-Based Budgeting-SPBB

• ??????????????????
• ???????????????????????????????????? (Financial
  Performance Reporting)
• ??????????????????????????? (Internal Audit
  Control)

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Strategic Performance-Based Budgeting-SPBB

• ??????????? ?????????????????????????????????????
  
• ?????????????????????????????????????????????
• ??????????????????????????????????
• ????????????????????????????????????????? ???????
  ??????????

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?????????? ?????????? ??????? ??????????????? ?
???????? ??????? ????????????
??????????????? ?????????? ??????????? ?????????/?
??????? ??????

• ????????????????????????
• ???????????????
• CSFs KPIs
• ????????? ????????????
• ?????? ???????????

• ???????????????????
• ??????????????????
• ???????????????????????
• ??????????????????????????
• 7 ??????

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??????????? (Strategic Goals)
????????????? ????????????? ????????
??????? (Outcomes)
?????????? (??????/??????/????)
?????? (Outputs)
??????????? (??????)
????????????????
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Goal???????? ?????? ???????????????????????
(Right Sizing)
Objective
Measure
Action Plan
Measure
Target
Initiative
Budget

• ?????????????????????????????
• ??????? Paperless Memo

??????/?????????????????????????????????????
?????????????????????????????????
?????????????????????????????????????
5
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Goal??????? ?????? ???????????????????????
(Right Sizing)
Objective
Measure
Action Plan
Measure
Target
Initiative
Budget

• Competency-based training program

?????????????????????????????????????????????
??????????????????????????????????? compe- tent

• ???????? ???????/??/??

95
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??????????????? ??????? ??????????
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LEARNING GROWTH PERSPECTIVE How will we sustain
our ability to change and improve?
Human Capital
Organizational Capital
Information Capital

• Culture
• Leadership
• Alignment
• Teamwork

• Training
• Competency

• System
• Database
• Networks

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COMPETENCY-BASED MANAGEMENT
COMPETENCY PERFORMANCE
STAFF DEVELOPMENT
REWARD RECOGNITION
PERFORMANCE EVALUATION
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????????????????

• Staff Competency
• Knowledge
• Skill
• Behavior
• Attitude/Motive
• Staff Performance
• Job description/Key activities
• Result description
• Expected results

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STRATEGY VISION VALUE
VISION DRIVEN
COMPETENCY
JOB DRIVEN
WORK PROCESS JOB STRUCTURE JOB ACCOUNTABILITY
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GOAL AND COMPETENCY CORRELATION
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JD AND COMPETENCY CORRELATION
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COMPETENCY LEVEL

• ??????????? 4 ????? ??????
• Level 1 Learning Level ????????????????
• Level 2 Adopting Level ???????????????
• Level 3 Performing Level ?????????????????
• Level 4 Leading Level ??????????

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????????????????????????????

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• ????????
• ?????????????????

??????????????????????? ?????????
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????????????????????????????
????????? ???????/??????? ????????? ????????????
????????? ???????????????????????
?????????? ??????????????????????????? ?????????
???????????????????????
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????

• BSC ?????????????????????????????????????????
• BSC ????????????????????????????
• BSC ?????????????????????????????? ???????
  ????????
• BSC ??????? ??????????????????????????????????????
  ?
• BSC ???????????????????????????????
• BSC ???????????????????????????????