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Balanced Scorecard

Hermis Balanced Scorecard Prezi

Redmer Schukken

on 22 October 2013

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Transcript of Balanced Scorecard

Balanced Scorecard
Created by Art Schneiderman in 1987
Made popular by Robert S. Kaplan together with David Norton in 1992
Started with the idea: Managers should look at more than financials only

Encourages the identification of measures that answer the question
"How do my customers see me?"
Sample Measures
Customer Satsifaction
Customer Retention
Encourages the identification of a few relevant high-level financial measures
"How do my shareholders see me?"
Sample Measures
Operating Income
Return on Capital
Market Share
Internal Processes
Encourages the identification of measures that answer the question
"What must we excel at?"
Sample Measures
Product Costing
Production Throughput
Production, Procurement, Order Fulfillment
Learning & Growth
Encourages the identification of measures that answer the question
"Can we continue to improve and create value?"
Sample Measures
Employee Retention / Attrition
Employee Satisfaction
Skill Sets
Success lies in the details
How much data do we have?
How accurate is the data?
How recent is the data?
The presentation of a mixture of financial and non-financial measures each compared to a 'target' value within a single concise report
Full transcript