BALANCED

SCORECARD

Balanced
Scorecard
 THE EQUATION OF SUCCESS

Breakthrough results = (Strategic Maps)

+ (Balance Scorecard)
+ (Strategy-Focused Organization)

= FOCUS AND ALIGNMENT

 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)









Balanced
Scorecard BEST


/
PRACTICE















BSC

-




-


IT
 BSC

Dr.David P. Norton Dr.Robert S. Kaplan

BALANCED SCORECARD IS..

BSC

Balanced Communication
Performance Tool
Management
System Strategic
Management
System
BALANCED SCORECARD IS..

Kaplan & Norton




*





*






















Kaplan & Norton

FROM VISION TO ACTION

VISION MISSION VALUES

STRATEGIC OBJECTIVES

BALANCED SCORECARD

STRATEGIC ACTIONS

STRATEGIC MEASURES

LEARN& DEVELOP


BALANCED SCORECARD

STRATEGIC INITIATIVES

STRATEGIC OUTCOMES

Satisfied Delighted Efficient and Effective Motivated & Prepared

SHAREHOLDERS CUSTOMERS PROCESSES WORKFORCE
 THEORY
Z
Financial Customer
Perspective Perspective
and well the
keep/get more customer will be
business delighted

Internal Learning&
Perspective Growth

doing the If we have

right the right
things staff


BSC
Objective
Financial
Measure Target Initiative
,
,

Customer Vision Internal Business Process
Objective Measure Target Initiative
Objective Measure Target Initiative
Mission
Strategy

Learning & Growth

Objective Measure Target Initiative

,


,

Kaplan and Norton






KPI




Target



















KPI
KPI

Target
Target

KPI
: Kaplan & &
Target



Norton
(Objectives)






Financial Results
FINANCIAL

OUTPUT
PERSPECTIVE
Performance
Satisfied
Customers CUSTOMER (Lag
PERSPECTIVE indicator)

People
INTERNAL
Equipment
PERSPECTIVE Drivers
INPUT

Capital
Processes (Lead
LEARNING& indicator)
GROWHT
 S trategy Map
Aligned internal process and
intangible assets deliver the
customer value proposition to
create shareholder value
 Does your Balanced Scorecard tell the story of your strategy ?

Financial Improve Shareholder Value

Perspective
Revenue Growth Strategy Productivity Strategy

Build the Increase Improve Cost Improve Asset

Customer Value Structure Utilization
Franchise
Customer Profitability Cost per Unit Asset Utilization
New Revenue
Sources
Customer Acquisition Customer Retention

Product Leadership
Customer Customer Intimacy
Perspecti Customer Value Proposition Operational Excellence
ve
Product/Service attributes Relationship Image

Function- Relation
Price Quality Time ality Service -ships Brand
Customer Satisfaction

Increase Achieve Be a
Good
Internal Build
the Customer
Value Operation
al Corporate
Perspective (Customer Citizen
Franchi
se Management
processes)
Excellence (Regulator
y and
(Operation
al Environme
(Innova
tion processes)
ntal
processes)
Process
es) A Motivated and Prepared Workforce
Learning
and Growth
Perspective Strategic Competencies Strategic Technologies Climate for Action



























O M T I
HOSPITAL LEVEL

O M T I
DEPARTMENT
LEVEL

O M T I
PERSONAL
LEVEL











S trategic Performance-
Bas ed Budgeting-S PBB

(Budget
Planning)

(Output Costing)
 S trategic Performance-
Bas ed Budgeting-S PBB

(Procurement Management)

S trategic Performance-
Bas ed Budgeting-S PBB

(Financial&
Performance Reporting)

Strategic Performance-Based Budgeting-
SPBB

CSFs & KPIs



7



(Strategic Goals)

(Outcomes)

(//)

(Outputs)

()

 Goal:


(Right Sizing)
Measure Action Plan
Objective
Measure Target Initiative Budget

5%

/





Paperless
Memo


 Goal:


Measure Action Plan
(Right
Objective Sizing)
Measure Target Initiative Budget

Competency


-based

95% training
program


//

compe-
tent



 LEARNING & GROWTH PERSPECTIVE
How will we sustain our ability to change and
improve?

Human Information Organizational

Capital Capital Capital

Training System Culture

Leadership
Competency Database
Alignment
Networks Teamwork
COMPETENCY-BASED MANAGEMENT

COMPETENCY &
PERFORMANCE

STAFF
REWARD &
DEVELOPMENT
RECOGNITION

PERFORMANCE
EVALUATION


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

VISION DRIVEN

COMPETENCY

JOB DRIVEN

WORK PROCESS JOB STRUCTURE JOB ACCOUNTABILITY

GOAL AND COMPETENCY CORRELATION

GOALS CHARATERISTICS COMPETENCY NEEDED

Customer satisfaction Fast/convenient Customer focus

service Communication skill
Error free Responsiveness
 JD AND COMPETENCY
CORRELATION



2 1 1 5
0
2 5 0
5






1

5
/


 COMPETENCY LEVEL

Level 1 Learning Level

Level 2 Adopting Level

Level 3 Performing Level



:




BSC

BSC

BSC

BSC