Сбалансированная система показателей

The Balanced Scorecard helps to turn strategy into action by providing a framework that aligns business activities with the vision and strategy of the organization. It does this by translating the organization's strategy into four perspectives: Financial, Customer, Internal Process, and Learning and Growth.

For each perspective, the Balanced Scorecard helps to identify strategic objectives, measures (or key performance indicators), targets, and initiatives. This ensures that all parts of the organization are working towards the same strategic goals, and that progress can be measured and monitored.

By providing a clear line of sight between strategic objectives and day-to-day actions, the Balanced Scorecard helps to ensure that strategy is translated into action.

The key takeaways from "The Balanced Scorecard" that entrepreneurs or managers can apply to their businesses are:

1. The importance of aligning business activities with the vision and strategy of the organization.

2. The need for a balanced approach to organizational performance measurement. This means not only focusing on financial outcomes but also considering other aspects like customer satisfaction, internal processes, and learning and growth.

3. The concept of the Balanced Scorecard itself, which is a strategic planning and management system that organizations can use to align business activities to the vision and strategy, improve internal and external communications, and monitor organization performance against strategic goals.

A small business can use the key topics covered in "The Balanced Scorecard" to improve their financial planning and strategic alignment by implementing the principles of the Balanced Scorecard. This involves translating the company's vision and strategy into a coherent set of performance measures. The scorecard should tell the story of the strategy, starting with the long-term financial objectives, and linking them to the sequence of actions that must be taken with financial processes, customers, internal processes, and finally, employees and systems to deliver the desired long-run economic performance. This approach ensures that all aspects of the business are aligned with the overall strategy and objectives, leading to improved financial planning and strategic alignment.

A manufacturing company can apply the financial perspective of the Balanced Scorecard by linking their financial objectives to their strategic planning. This involves setting long-term financial goals and identifying the necessary actions to achieve these goals. These actions could include improving financial processes, enhancing customer relationships, optimizing internal processes, and developing employees and systems. By doing so, the company can ensure that all aspects of the business are aligned with the financial objectives, leading to improved economic performance in the long run.

A retail company can apply the customer perspective strategies discussed in The Balanced Scorecard by first identifying their target market segments among their existing and potential customers. Once identified, the company should focus on understanding the needs and preferences of these segments. This understanding will enable the company to tailor their products, services, and customer experiences to meet these needs and preferences, thereby winning over these customers and retaining them in the long term. The company should avoid trying to be "everything for everyone", as this often results in being nothing for anyone". Instead, the company should strive to excel in the areas that matter most to their target market segments.

The Balanced Scorecard provides a framework that can be used to improve customer retention. It emphasizes the importance of understanding who your customers are and where they fall in the market sector. To improve customer retention, managers and executives should go beyond the usual methods of trying to satisfy and delight customers. Instead, they should focus on identifying the market segments in their existing and potential customer populations and then concentrate on what it takes to win them over and keep them as long-term customers. This approach helps to avoid the pitfall of trying to be 'everything for everyone', which often results in being 'nothing for anyone'.