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7 - Ung Dung Ky Thuat Thang Diem - BSC PDF
7 - Ung Dung Ky Thuat Thang Diem - BSC PDF
1. Gii thiu
Trong thi i ton cu ho v mi trng kinh doanh cnh tranh gia tng nh hin nay,
vic o lng s hon thnh (performance) trong doanh nghip ngy cng tr nn quan
trng hn i vi s thnh bi ca cng ty. Nhiu phng php v k thut o lng v
ti chnh cng c ra i v c s dng ti ngy nay s hon thnh
(performance) ca doanh nghip nh ng tin chit khu DCF (Discounted cash flow),
li nhun gi li RI (residual income), dng tin t trn sut thu hi CFROI (Cash Flow
Return On Investment). Nhng t nhng nm 1950, k thut nh gi s hon thnh da
vo cc ch s ti chnh khng lm tho mn cc nh qun l: cc o lng v ti
chnh ch cho thy cc s kin xy ra trong qu kh. Trong thi i cng ngh thng tin
nh hin nay, cc doanh nghip phi to ra cc gi tr tng lai thng qua u t v
khch hng, nh cung cp, nhn vin, phng thc hot ng, k thut v s i mi. S
khng tng xng gia h thng o lng thng qua cc ch tiu ti chnh v cc o
lng phi ti chnh l bc khi u cho cc nghin cu ny.
2. Gii thiu tm tt v Balanced Scorecard (BSC) v ng dng BSC trong o lng
s thc hin
Balanced Scorecard c pht trin bi Rober S. Kaplan v David P. Norton ti trng
i hc Havard t nhng nm 1992 - 1995. BSC l mt h thng nghin cu v qun l
chin lc da vo o lng, c s dng cho mi t chc. N a ra mt phng php
chuyn cc chin lc hot ng kinh doanh ca cc cng ty thnh cc ch tiu nh
gi.
BSC nh gi s hon thnh ca doanh nghip thng qua bn tiu ch: ti chnh, khch
hng, qu trnh hot ng ni b v nghin cu pht trin. BSC c mt c im quan
trng l mi quan h nhn qu gia cc tiu ch m c m t trong hnh 1.
Hnh 1. Quan h nhn - qu trong BSC (Kalpan & Norton, 1996)
S tin trin cng vic s dn ti
KHCH HNG
s tha mn khch hng gia tng
Kt qu Mc Kt qu
Tiu ch hot ng thc hin nh hon
gi thnh
I. Tiu ch v hot ng ti chnh 76,67%
TC-01 Chi ph xy dng cho mi mt vung 300USD 4 80.00%
/m2
TC-02 Phn trm chi ph vt liu h hao, mt mt t chi ph 2% 3.5 70.00%
xy dng
TC-03 Phn trm chi ph qun l trn mi m2 7.0% 4 80.00%
II. Tiu ch v khch hng 77.78%
KH-01 Phn trm thi gian xy dng thay i so vi k hoch 9,1% 3 60.00%
KH-01 Mc cht lng sn phm hon thnh Tt 4 80.00%
KH-03 Phn trm chi ph xy dng thay i 3,6% 4 80.00%
KH-04 S ngy trung bnh cho php mua vt t 1 thng 4 80.00%
KH-05 S ngy trung bnh cho php cha vt t 15 ngy 4 80.00%
KH-06 S ngy trung bnh cho php sa cha sai st khi bn 7 ngy 4 80.00%
giao sn phm
KH-07 Phn trm thi gian bn giao sn phm thay i 1,1% 4 80.00%
KH-08 Mc nh hng ca mi trng xung quanh Rt tt 4 80.00%
KH-09 Thi gian sa cha bo tr sn phm 4 80.00%
III. Tiu ch v hot ng ni b 70.00%
HN-01 Phn trm khi lng vt liu xy dng h hng mt 1% 4 80.00%
mt t vt t c cung cp
HN-02 Mc i mi, cp nht thng tin Kh 3 60.00%
HN-03 Mc thch hp ca vic phn b cng vic Kh 3 60.00%
HN-04 Phn trm khi lng vt t thay i so vi d ton <10% 4 80.00%
IV. Tiu ch v nghin cu pht trin 70.00%
NP-01 Mc hun luyn nhn vin ti cng ty 13% 2 40.00%
NP-02 Phn trm nhn vin c i hc tp nc ngoi 23% 4 80.00%
NP-03 Phn trm gia tng thu nhp do nhn vin 10% 4 80.00%
NP-04 Mc tham gia ra quyt nh ca nhn vin 40% 2.5 50.00%
NP-05 Mc ng dng k thut mi Kh 3 60.00%
NP-06 Phn trm nhn vin c bng i hc 67% 3 60.00%