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Building a BalancedScorecard

1

Disusun Oleh :

Dedi Haryanto

Ifanny Adnan Pratama

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THE BALANED SO!EA!D

"inancial Pers#ecti$e

%oals &easures

Ino$ation andLearning Pers#ecti$e

%oals &easures

ustomer Pers#ecti$e

%oals &easures

Internal BusinessPers#ecti$e

%oals &easures

'ISION AND

ST!ATE%(

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The Balanced Scorecard

&anager can )uild a )alanced scorecard )yfollo*ing a logical four+ste# se,uence

Step 1 : Develop Goals and Measures for Critical Financial Performance

Variabels

The balanced scorecard retains the financial performance perspectivediscussed in previous chapters because financial measures areessential in summarizin the economic conse!uences of strate"implementation# Financial performances measures indicate $hether theimplementation of plans and contributin to profit improvement#

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Customer

Satisfaction

Step % : Develop Goals and Measures for Critical CustomerPerformance Variabels

The customers perspective t"picall" includes several core oreneric measures that relate to customer lo"alt"#

Customer&c!uisition

Customer

'etention

&ccount

Share

Customer

Profitabilit"

Mar(et

Share

Financial )b*ectives+++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++

Customer )utcomes

Core )utcome Drivers and ,nternal

-usiness Process Measures

++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++

.

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Customer

/eed

Satisfied

Step . : Develop Goals and Measures for Critical ,nternalProcosess Performance Variabels

,n the internal business process perspective0 manaers identif" the criticalinternal process for $hich the oranization must ecel in the implementin its

strate"#

Customer

/eed

,dentified

,dentif"

the

Mar(et

Createthe

Product2

Service

)fferiin

,nnovation C"cle

-uild the

Prducts2

Services

Deliver

the

Products2

Services

Service

The

Custmer

)peration C"cle

Post+Sale

Service C"cle

3

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Inno$ation Porcesses

,n the innovation process0 manaers research the needs of

customers and then create the products or services that $ill meet those

needs# Companies identif" ne$ mar(et s0 ne$ customers0 and theemerin and latent needs of eistin customers# Then0 companies

desin and develop ne$ products and service that enable them to reach

these ne$ mar(ets and customers#

O#eration Processes

The operations process0 the second ma*or step in the internal valuechain0 represent s those processes that produce and deliver eistin

products and servic es to customers# The operations process starts $ith

receipt of a customer order and finishes $ith deliver" of the product or

service to the customer# These processes stress efficient0 consistent0

and timel" deliver" of eistin products and services to eistin

customers#

Post+Sale Ser$ices Processes

The post+sale service process includes $arrant" and repair

activities0 treatment of defects and returns0 and the administration of

pa"ments0 such as credit card processin# Some companies haveeplicit strateies to offer superior post+sale service# For eample0

5

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Step 3 : Develop Goals and Measures for Critical 6earnin and

Gro$th Performance Variabels

The fourth balanced scorecard perspective+learnin and ro$th+identifiesthe infrastructure that the oranization must build to create lon+termro$th and improvement# The customer and internal business processperspectives identif" the factors most critical for current and futuresuccess# 7o$ever0 businesses are unli(el" to be able to meet their lon+term tarets for customers and internal processes usin toda"4s

technoloies and capabilities# ,ntense lobal competition re!uirescompanies to continuall" improve their capabilities for deleverin value tocustomers and shareholders#

Step 5 : 8se the -alanced Scorecard to Communicate Strate"

8sin the balanced scorecard0 top manaers can measure ho$ effective

their business units are in creatin value for current and future customers0buildin and enhancin internal capabilities0 and investin in people0s"stems0 and procedures necessar" to improve future performance# Thebalanced scorecard captures critical value+creation activities that escapetradisional income statement and sheets# 9hile retainin an interest inshort+term performance via the financial perspective the balancedscorecard clearl" reveals the value drivers for superior lon+term financialand competitive performance#

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Good measurement s"stems should ma(e the relationships amon oals and

measures eplicit so the" can be manaed and validated# The chain of couse

and effect should pervade all four perpectives of a balanced scorecard#

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