CNG BALANCE SCORECARD 1. Khi nim v vai tr ca Balance Scorecard 1.1 Khi nim 1.2 u v nhc im ca BSC 1.

3 Vai tr ca BSC trong trin khai chin lc Cc yu t chnh ca BSC [cc kha cnh ti chnh, khch hng, qu trnh kinh doanh ni ti, hc tp v tng trng] 1.4 Qui trnh xy dng BSC 1.4.1 Tm nhn, S mng, Gi tr ct li 1.4.2 Chin lc v vic thc thi chin lc hot ng 1.4.3 Mc tiu chin lc 1.4.4 Cc ch s o lng-KPIs 1.4.5 Xy dng k hoch, trin khai 2. Thc trng hot ng kinh doanh v vn thc thi chin lc ca Vietnam Airline 2.1 Gii thiu v Vietnam Airline 2.2 Thc trng hot ng kinh doanh ca Vietnam Airline 2.3 Phn tch thc thi chin lc hot ng ca Vietnam Airline 2.3.1 Tm nhn, S mng, Gi tr ct li 2.3.2 Mc tiu hot ng ca Vietnam Airline [cc kha cnh ti chnh, khch hng, qu trnh kinh doanh ni ti, hc tp v tng trng] 2.3.3 Chin lc v thc thi chin lc hot ng v nhng vn cn tn ti ca Vietnam Airline 3. Xy dng BSC cho Vietnam Airline 3.1 C s xy dng v mc ch xy dng BSC [ l doanh nghip c iu kin g v mc ch xy dng lm g] 3.2 Xy dng BSC 3.2.1 Mc tiu chin lc 3.2.1.1 Ti chnh - Gia tng vn ch s hu. Vn rt c quan tm trong nm 2014 l vic IPO ca Vietnam Airlines. Cuc IPO ny b tr hon sut 4 nm qua, k t khi c Chnh ph chp thun t nm 2008, ch yu do tnh hnh kinh t lin tip gp kh khn. y l mt trong nhng cuc IPO c mong i nht t c pha NT trong nc v NT nc
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ngoi, khi m vic c phn ha DNNN ang c coi l cha kha ca th trng vn hp dn dng tin u t trn mt th trng khan him hng ha c cht lng. D kin vic IPO s c tin hnh vo qu 2/2014. Hin ti vn ch s hu ca Vietnam Airlines l khong 9500 t. Mc tiu ca Vietnam Airlines l sau khi hon tt c phn ha cng ty m, vn ch s hu s vo khong 14.400 t ng (tng tng ng 51%). Vic gia tng vn ch s hu ny to iu kin thun li cho m rng quy m v phm vi hot ng ca Vietnam Airlines. Thc o ca mc tiu ny l s liu vn ch s hu trn bng cn i k ton. - Tng doanh thu. Theo nh gi, Vit Nam l mt trong nhng nc c tc pht trin th trng hng khng vo loi tt ca th gii. Giai on nm 2001 2013 tc tng trng ca th trng hng khng Vit Nam lun t mc 14,5% (tng ng vi mc khong 30 triu lt khch/nm). Tuy nhin vn tim n nhiu kh khn do tnh hnh bin ng gi xng du v t gi hi oi phc tp, cng vi l cnh tranh trong ngnh ngy cng khc lit. Mc tiu trong nm 2014 l tng trng doanh thu mc 6%. Thc o ca mc tiu ny l s liu doanh thu trn bo co thu nhp. - Tng trng doanh thu phn khc gi r. S xut hin ca cc loi v gi r ca i th cnh tranh, ph hp vi ti tin i b phn dn chng hn lm cho ngi i my bay c nhiu hn mt s la chn v bt u c quyn c cn nhc, i hi. Vietnam Airlines cng khng th nm ngoi cuc ua v gi r. Mc tiu t ra trong nm ti mc tng trng ny l 30%. Mc tiu ny c o bng doanh thu do v gi r mang li.
Vin cnh Trng s nhm Ch tiu Mc tiu Gia tng vn ch s hu Ti chnh 25% Tng doanh thu Tng trng doanh thu phn khc gi r Thc o Vn ch s hu Doanh thu Doanh thu t vic bn gi r n v tnh T ng T ng T ng Ch tiu Tng 60% Tng 6% Tng 30% T trng 25% 50% 25%

3.2.1.2 Khch hng - M rng th phn. Th phn l ch tiu nh gi qui m hot ng ca cng ty. Trong vi nm tr li y, th phn ni a ca Vietnam Airlines ngy cng thu hp. Tuy vn gi c vai tr ch o trong ngnh nhng nu c tip tc mt khch hng vo tay cc i th nh Vietjet Air th v th s tr nn ngy cng lung lay. Trong nm 2014, mc tiu ra phi cng c th phn mc 75%. - Tng cng thu ht khch hng mi. Yu t ny gip nh gi uy tn ca hng trong ngnh hng khng ti Vit Nam. ng thi vic thu ht khch hng gip Vietnam Airlines thc hin tng qui m v tng doanh thu. Tuy hng chim th phn ln ti Vit Nam nhng khng th hi lng ti y m phi lun c chin lc marketing v gi, cht lng dch v thu ht khch hng v tnh cnh tranh ngy cng tng trong mi trng hot ng kinh doanh ca ngnh hng khng. Thc o c s dng nh gi mc tiu ny l S lng cc khch hng mi v Doanh thu t cc khch hng ny. - Tng s tha mn ca khch hng. Cm gic ca khch hng ngy nay chnh l s sng cn vi mi doanh nghip trong nn kinh t th trng v s cnh tranh v dch v, iu cng khng ngoi l vi nhng doanh nghip nh nc. Vietnam Airlines vi rt nhiu li th cnh tranh ca mt doanh nghip nh nc, t lu khng cn l hng hng khng duy nht Vit Nam, ng ngha vi vic khng cn l la chn duy nht ca nhng hnh khch c iu kin, lun i hi dch v chm sc khch hng tt nht. Cc hng hng khng khc ti Vit Nam, mt chiu ngc li, li cnh tranh trc tip vi hng hng khng quc gia chnh bng dch v chm sc tn tnh v chu o. Cc thc o c s dng gm c: S hi lng ca khch hng (Phn trm khch hng c kho st hi lng vi cht lng dch v) Cc than phin ca khch hng (S ln / thng) Thi gian tr li trn mi yu cu ca khch hng (Thi gian / mi yu cu) S gi dnh cho khch hng (Thi gian / 1 khch hng / thng) - Tng li nhun trn tng khch hng. y cng l mt mc tiu quan trng ng thi vi vic gia tng s lng khch hng. Mc tiu ny s dng thc o li nhun sau thu / tng s khch hng.
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Vin cnh

Trng s nhm

Ch tiu Mc tiu M rng th phn Th phn Thc o n v tnh % Lt khch T ng Lng khch S ln/ thng Thi gian/mi yu cu Thi gian/1 khch hng/ thng Triu ng Ch tiu 75% Tng 10% Tng 10% >80% hi lng 20 24h

T trng 20% 20% 10% 10% 10% 10%

S lng khch hng mi Thu ht khch hng Doanh thu t cc khch hng m i m i S hi lng ca khch hng Khch hng 25% Tng s tha mn ca khch hng Cc than phin ca khch hng Thi gian tr li trn mi yu cu ca khch hng S gi dnh cho khch hng Tng li nhun trn tng khch hng Li nhun trn tng s khch hng

5h

10%

Tng 5%

10%

3.2.1.3 Quy trnh ni ti c c dch v tt cn c cn c hot ng ni b hiu qu. - Ti u ha vic s dng tu bay. i ng my bay l ti sn ln nht ca hng. to tin cho s pht trin bn vng trong tng lai, Vietnam Airlines thc hin chin lc pht trin i bay theo hng u tin la chn nhng chng loi my bay s dng cng ngh tin tin trong ngnh hng khng dn dng th gii. Lin tip trong cc nm va qua, hng tin hnh t mua mi, nng cp i my bay hin ti nhm p ng mc tiu tr thnh hng hng khng ln trong khu vc. Vic s dng hiu qu s ti sn ln ny l vn v cng cp thit. Gn y hng c nhng gii php iu chnh sn

phm linh hot theo tng ngy bay, tng chuyn bay, y mnh cho thu chuyn, thu gi bay nhm m bo h s s dng, ti u ha doanh thu. Thc o c s dng mc tiu ny l hiu sut s dng my bay. - Gim thi gian check-in. Thi gian check-in va nh gi c hiu qu ca qu trnh ni b, tit kim chi ph cho hng; mt khc nu check-in nhanh chng, thun tin cng gip khch hng nng cao s tha mn ca mnh. Thc o s dng y l thi gian check-in trung bnh. - Gim t l hon, hy chuyn. Theo s liu ca Cc Hng khng Vit Nam, Vietnam Airlines c n 9% chuyn bay chm gi, v 3% chuyn bay b hy trong tng s chuyn khai thc. Nu so snh vi t l hon, hy chuyn trung bnh ca ngnh hng khng th gii l 10% th c th thy t l hon, hy chuyn ca Vietnam Airlines vn ang mc cao. C nhng nguyn nhn l cc yu t bt li t thi tit hoc k thut...Tuy nhin, s lng chuyn bay b chm gi, hy chuyn nhiu nht li l v "l do khc". Do vy cn ch ng v linh hot nhm gim t l ny v mc trung bnh 10%. Mc tiu ny c o bng t l hon, hy chuyn. So snh vi cc i th v trung bnh ngnh. - Hiu r phn on khch hng. Hiu bit v mi phn on khch hng gip Vietnam Airlines c c s hiu bit tt hn v vic o lng nh th no cc c hi ti chnh ca n. Mt trong nhng iu tt nht l cho php nhn thy t l tng trng, li nhun v hiu qu dch v, cng nh th phn trong tng phn on, v theo iu chnh hot ng ca cng ty. Mc tiu c o bng th phn ca tng phn on. - Pht trin mt s dch v mi. Cht lng dch v n ung ca Vietnam Airlines ch t mc trung bnh. Chng loi thc n cha phong ph, a dng, t la chn. Cc dch v gii tr trn khng rt yu km. Hu nh khng c cc phng tin gii tr nh audio, video trn cc ng bay ngn. S lng bo, tp ch cng rt t. c bit dch v thng
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tin lin lc vi mt t trong qu trnh bay cha c thc hin. Cn cho ra i mt s dch v mi nhm nng cao cht lng dch v, s tha mn ca khch hng. Mc tiu ny c o bng S nh gi ca khch hng v cc dch v mi ny. - i mi chng trnh khch hng thng xuyn. y l cng c quan trng trong vic gi chn khch hng, ng thi cng nhm gia tng li nhun sut i t khch hng. Thc o c s dng l T l khch hng tham gia tng thm. - Ci thin mi trng lm vic. Xy dng mt mi trng lm vic nng ng, mc lng hp dn. Khi nhn vin tha mn i vi cng ty s gip tng nng sut, phc v khch hng tt, gip cht lng dch v c nng cao. y l vic lm ht sc cn thit vi Vietnam Airlines khi cht lng dch v ca hng ch c nh gi mc trung bnh. Mc tiu ny c o bng S nhn vin hi lng trong kho st. - Pht trin cc chng trnh t thin, hot ng x hi. Cng ty kinh doanh tt cn phi c Trch nhim X hi, nh l mt cch t lng bit n cng ng ng gp cho thnh cng ca cng ty. Ngoi ra, y cng l mt c hi tng nhn bit v xy dng hnh nh v cng ty, bng cch khi dy tnh cm tt t khch hng, nhng nh u t hay nhng bn lin quan khc. Mc tiu c o bng s lng cc chng trnh tham gia.

Vin cnh

Trng s nhm

Ch tiu Mc tiu Gim thi gian check-in Thc o Thi gian check-in trung bnh T l hon hy chuyn Hiu sut s dng my bay Th phn ca tng phn on nh gi ca khch hng T l khch hng tham gia tng thm S lng nhn vin hi lng S lng cc chng trnh tham gia n v Ch tnh tiu Thi gian/1 ln 20 pht check-in S ln hon 10 chuyn/ thng % 85% Tng 2% >80% nh gi tt 20% >80% nhn vin Tng 10%

T trng 10%

Qun l vn hnh

Gim t l hon, hy chuyn Ti u ha vic s dng tu bay

10%

30%

Quy trnh ni ti

Qun l khch hng Qu trnh ci tin Qu trnh iu tit v x hi

25%

Hiu r phn on khch hng Pht trin mt s dch v mi i mi chng trnh khch hng thng xuyn Ci thin mi trng lm vic Pht trin cc chng trnh, hot ng x hi

10%

10%

% S nhn vin %

10%

10%

10%

3.2.1.4 Hc tp tng trng y l yu t mang ngha quan trng nht trong vic to ra gi tr cho doanh nghip trong di hn. u t nng cao nng lc nhn vin cung cp mt nn tng cho qu trnh nghin cu v ci tin lin tc, iu kin tin quyt cho s pht trin tht s trong tng lai ca mt doanh nghip. Cc mc tiu trong phng din o to nhn s nh hng ln n cc mc tiu trong phng din qui trnh hot ng ni b m cc mc tiu trong hot ng ni b li gip cho vic t c cc mc tiu ca phng din khch hng. Mc tiu v phng din khch hng t c s gip doanh nghip t c mc tiu trong
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phng din ti chnh v n lt mnh phng din ti chnh li h tr cho vic thc hin qu trnh hc hi v pht trin trong vic cp kinh ph. C nh vy cc mc tiu ca bn kha cnh gn kt cht ch vi nhau trong mi quan h nhn qu. - Nng cao k nng qun l cho nh lnh o. Trong mi trng cnh tranh nhiu thch thc ca ngnh hng khng, vic thnh hay bi ca doanh nghip phn ln ph thuc vo lnh o. Cc i th c th bt chc nhiu th nh cng ngh, gi c, chiu th... nhng c mt th kh m sao chp c, chnh l "lnh o". V vy, cc lnh o ca hng cn thng xuyn nng cao nng lc lnh o ca chnh mnh, k nng hiu con ngi, k nng qun l s thay i, k nng v phn cng, phn nhim v y thc cng vic, k nng hun luyn v dn dt nhn vin/i ng, k nng gii quyt vn v s c trong cng vic. Mc tiu ny c o bng t l nh lnh o c i hc tp, o to nc ngoi. - Gi chn nhn vin. Nhn lc trong ngnh hu ht phi c o to vi chi ph rt ln. Tuy nhin thi gian gn y, mt s nhn vin ca Vietnam Airlines chuyn sang lm vic cho cc i th cnh tranh (c bit l Vietjet Air) vi mc i ng cao hn. Vy nn hng cn phi c nhng gii php ph hp gi chn nhn vin. Cc thc o c s dng: T l nhn vin ngh vic ( S lng ngh vic / tng s nhn vin) S nm phc v trung bnh ca nhn vin - Tng nng sut v k nng chuyn mn ca nhn vin. Theo nh gi ca khch hng, i ng nhn vin ca Vietnam Airlines cn hn ch v k nng giao tip, trnh ngoi ng nn nng sut lao ng so vi cc i th cn thua km. Hin nay, Vietnam Airlines v ang t chc o to ngun nhn lc, s dng nhiu hn cc phi cng, tip vin Vit Nam dn thay th i ng lao ng ngi nc ngoi. Cc thc o c s dng:
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 Doanh thu / tng s nhn vin Ngn sch o to - Pht trin h thng cng ngh thng tin. H thng thng tin ng vai tr quan trng trong hot ng ca Vietnam Airlines do ngnh hng khng c phm vi hot ng ln, tri di trn nhiu vng v lnh th. Cn s dng h qun tr c s d liu ln, c th qun l hot ng ca hng trn phm vi ton cu, cung cp cho hnh khch nhng thng tin nhanh nht v chnh xc nht v thng tin chuyn bay cng nh tnh hnh hot ng ca hng. Mc tiu ny c o bng s lng my tnh c nng cp.
Vin cnh Trng s nhm Nng cao k nng qun l cho nh lnh o T l nh qun l c i hc tp nc ngoi T l nhn vin Hc tp v tng trng 25% Tng nng sut v k nng chuyn mn cho nhn vin Pht trin h thng thng tin Gi chn nhn vin ngh vic S nm phc v trung bnh Doanh thu / tng s nhn vin Ngn sch o to S lng my tnh c nng cp % % Mc tiu Thc o Ch tiu n v tnh Ch tiu Tng 5% T trng

15%

5%

15%

S nm T ng T ng Chic

3 nm Tng 5% Tng 10% >90%

15%

15%

15%

10%

3.2.3 Xy dng k hoch, trin khai

Bc 1: Hng dn thc hin Thnh lp b phn chuyn trch v BSC. Hng c th mi cc chuyn gia trin khai BSC thnh cng cc cng ty khc v t vn. Vic xy dng cc ch s o lng lun c ch trng b sung ph hp vi tnh hnh thc t ti cc thi im v cc xu hng pht trin ca cng ty v th trng. Vic nh gi mc u tin cc ch s lun lun c xem xt v nh gi li ti cc u k ca cc nm ti chnh ty thuc vo mc tiu ca tng nm. Vic xy dng v trin khai BSC xc nh hiu qu v nh hng hot ng n cho tng b phn v tng c nhn cng phi c xy dng v p dng song song. Bc 2: Chun b cho vic p dng BSC Thc hin ph bin chin lc v cng c BSC n ton th nhn vin ca hng, b phn chuyn trch phi m bo chin lc ca hng u c nhn vin nm bt v nhng thc mc v BSC c gii p tha ng. Khi thc s hiu bit v BSC v li ch ca BSC, nhn vin mi c th tham gia hiu qu vo d n. Ci tin h thng thng tin, nng cp nu cn p ng tt hn vic h tr v mt cng ngh i vi vic chi tit ha s liu phc v cho vic thng k y cc thc o nhanh chng v d dng. Xc nh chi ph cho vic thc hin p dng nhm m bo v mt ti chnh vic p dng BSC c hiu qu. Bc 3: Thc hin Mt khi c mc ch v ch tiu c th, ln k hoch nhng vic cn thc hin t c chng. Tng b phn s m nhim vic thu thp, nhp s liu ng v chnh xc vic tnh ton cc thc o c tin hnh 1 cch nhanh chng khi cn. Tng b phn phi ngy cng hiu r cc ch tiu do b phn mnh qun l v c hnh ng ph hp cc ch
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tiu lun c thc hin theo ng nh hng m BSC vch, cc ch tiu lun c ci thin mt cch c thc bi tng c nhn v tp th ca b phn. Bc 4: Theo di v nh gi Trong thi gian u bn p dng Balance Scorecard, c kh nng nhng hnh vi bt thng s xy ra. C th nhng tiu ch nh gi c th b hiu sai, hoc trin khai khng chnh xc bi tng c truyn t thng qua nhiu cp qun l. Hn na, cc quy trnh nh gi c th khng ph hp hoc cho kt qu khng chnh xc. B phn BSC v ban gim c phi lun theo st, nm bt tnh hnh thc hin BSC kp thi xem xt, iu chnh cc ni dung cha ph hp. Cng tc kim tra, nh gi phi thc hin lin tc v nghim tc.

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