Sunday, December 15, 2013

WEEK 22

Balanced scorecard              







It is a strategy planning and management system that is widely used in industry and organization, government, profit and non- profit organization globally to align business activities to the vision and strategy of the organization. It improves internal and external communication and monitor organization against strategic objectives. It was originated by David Nortan and Drs. Robert Kaplan (Harvard Business School). It gives manager and executive a more balanced view of organizational performance through measuring performance framework that added strategic no financial performance measure to traditional financial metrics. It evolved from early use as a simple performance measurement framework to a full strategic planning and measurement system. The new balanced scorecard approach transform an organization’s strategy plan from an attractive but passive document into the marching orders for the organization on a regular basis. It not only provides performance measurement but also helps manager truly execute their strategies. Eliminating the previous management error the new balanced scorecard provides clear prescription for company to measure and balance the financial perspective. It’s a management system that helps organization to clarify their vision and strategy and implement into action.
For companies balance scorecard can be useful from different perspective
a.       From business perspective
It refers to internal business process. It allows manager and executive to monitor how their business id operating and whether their product and service are able to conform to customer requirement. It’s all viewed by the help of metrics and it is designed only by those who know the process most familiarly.
b.      From customer perspective
According to management philosophy, the organization should satisfy the customer with their product and services in not the customer will find other supplier that will meet their needs. As a result it lead organization in critical stage. So, in developing metrics for satisfaction, customer should be analyzed in terms of kinds of customer and the kinds of process for which we are providing a product or service to those customer groups.
c.       From financial perspective
With implementation of a corporate database, it is hoped that more of the processing can be centralized and automated. But the fact that emphasis on current financial situation leads to the unbalanced stage with regard to other perspective. So additional financial related data, such as risk assessment and cost benefit data should be include in this category.  (Balance Score Card Institution, 2013)

The 20 important KPIs of balanced scorecard are listed follow.
a.       clients value
b.      billing values
c.       contribution to profit
d.      contribution to revenue
e.       average bill rate
f.       labor multiplier
g.       consultancy projects manage
h.      cost of service deliver
i.        percentage chargeable ratio
j.         certification
k.      Clients handle
l.        Billable hours
m.    Idea for new services
n.      New client inquires received
o.      Percentage attained objectives rate
p.      Percentage professional development requirement met
q.      Percentage customer retention rate
r.        Percentage clients satisfaction
s.       Length of tenure of clients
t.        Percentage rate of potential prospects to clients (smartpis, 2011)
(Case Study)
Present your thought and understand on the article “the strategic management process”?
Strategic management means to identifying and executing the organization mission by matching its capabilities with the demands of its environment. According to the article Ford Motor Company was facing huge losses and hemorrhaging market share and compete with competition to Nissan and Toyota. The new strategic plans need to be done in order to acquire market share. Compare to its competitors Ford’s cost of production was high and unused plants capacity was draining profits. The Ford’s manager creates new strategic planning by closing several plants and terminating 20,000 employees. They also take into consideration that its internal strength and weakness match with external opportunities and threat for maintain competitive advantages.
The article is focus on seven steps of strategic management process which are explained below
Step: 1 Define the current business
a.       Vision of business
b.      Identify SWOT of business
c.       Market scenario of business
d.      Direction of business                                
Step: 2 Perform internal and external audit
a.       Analyzing SWOT of business
b.      Taking competitive advantage by matching internal with external analysis
Step: 3 Formulate new business and mission statement
a.       Finalizing the new business after proper research
b.      Identify market
c.       Identify customer
d.      Making mission and vision for business
Step: 4 translate the mission into strategic goal
a.       Proper strategic planning
b.      Communication from top to bottom level
Step: 5 Formulate strategies to achieve the strategic goals
a.       Review of strategic plan
Step: 6 Implement of strategy
a.       Put plan into action
b.      Proper control and monitor
c.       Update operation status
Step: 7 Evaluate performances
a.       Check whether objectives are meet or not
b.      Do correction if require

Reference

1.       Balance score institute,(2013) Balance Scorecard Basis, https://balancedscorecard.org/Resources/AbouttheBalancedScorecard/tabid/55/Default.aspx (Accessed on December 10 2013)

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