Balanced Scorecard

M A N A G E M E N T
S I M U LA T I ON
Balanced Scorecard
Definition
History
Bibliography
Websites
M A N A G E M E N T
Strategic Thinking- the ten big ideas
S I M U LA T I ON
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Balanced score card- a system that
attempts to balance financial
performance w/ consideration of
customer's perspective, learning &
growth perspective, & internal
business process perspective
Balanced Scorecard History
Measurement
and
Reporting
1992


2000
1996
Acceptance and Acclaim:
Articles in Harvard Business Review:

Enterprise-wide
Strategic
Management
Alignment and
Communication
“The Balanced Scorecard —
Measures that Drive Performance”
January - February 1992
 “The Balanced
“Putting the Balanced Scorecard to
Work” September - October 1993
 Selected by Harvard
Scorecard” is translated
into 18 languages
“Using the Balanced Scorecard as
a Strategic Management System”
January - February 1996
1996
Business Review as
one of the “most
important management
practices of the past 75
years.“
2000
Balanced Scorecard Hall of Fame Implemented
Strategies and Achieved Breakthrough Results… Fast
Mobil
3 years
Saatchi & Saatchi
+ $2b
• Last to first
• Cash flow +$1.2b
• ROI 6% --> 16%
ATT Canada
3 years
+ $7b
2-5 years
Cigna
Brown & Root
2-5 years
3 years
• #1 in growth &
profitability
+ $3b
City of Charlotte
3 years
Duke Children’s
• Customer Satisfaction = 70%
• Public Official Award
• Customer Satisfaction #1
• Cost/Case
33%
3 years
Wells Fargo
Southern Garden
3-5 years
• # Customers 450%
• Best Online Bank
• Least Cost Producer
3 years
2 years
Chemical Bank
3 years
• 99% Merged Target
Asset Retention
UPS
Hilton Hotels
• Customer Satisfaction
• Market Revenue Index
• Revenues
• Net Income
©2002 Balanced Scorecard Collaborative, Inc and Robert S. Kaplan. All rights reserved.
9%
33%
2 years
4
Pour aller plus loin …
•
Littérature anglo-saxonne
– (Robert S. Kaplan, David P. Norton - Harvard Business
School Press )
• The Balanced Scorecard: Translating Strategy into Action
• The Strategy-Focused Organization: How Balanced Scorecard
Companies Thrive in the New Business Environment
• Alignment: Using the Balanced Scorecard to Create Corporate
Synergies
– Balanced Scorecard Step-by-Step: Maximizing
Performance and Maintaining Results (Paul R. Niven Wiley)
– Key Performance Indicators: Developing, Implementing,
and Using Winning KPIs (David Parmenter – Wiley)
©2002 Balanced Scorecard Collaborative, Inc and Robert S. Kaplan. All rights reserved.
5
Pour aller plus loin …
•
Littérature francophone
– Les Tableaux de bord de la performance : Comment les concevoir,
les aligner et les déployer sur les facteurs clés de succès (Patrick
Iribarne – Ed. Dunod)
– Les nouveaux tableaux de bord des managers : le projet
décisionnel en totalité (Alain Fernandez – Ed. d’Organisation)
– L'essentiel du tableau de bord : Méthode complète et mise en
pratique avec Microsoft Excel (Alain Fernandez – Ed.
d’Organisation)
– Indicateurs et tableaux de bord (Roger Aïm - AFNOR)
©2002 Balanced Scorecard Collaborative, Inc and Robert S. Kaplan. All rights reserved.
6
Pour aller plus loin …
•
Sites web
– Formation
• www.balancedscorecard.org (The Balanced Scorecard Institute)
• www.thepalladiumgroup.com (partenaire de Harvard Business School)
• www.nodesway.com et www.piloter.org (Alain FERNANDEZ)
• www.fedweb.belgium.be (SPF P&O)
– Commerciaux
• www.microsoft.com (Microsoft Business Intelligence)
• www.prelytis.fr
• www.sas.com/france
• www.successFactors.fr/Tableau-De-Bord
• www.macro-custom.com
©2002 Balanced Scorecard Collaborative, Inc and Robert S. Kaplan. All rights reserved.
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