Balance Score Card

Suatu magement framework utk mengubah (translate) misi, visi dan strategi kedalam satu set
ukuran terpadu (balanced :lag dan lead indicator) dari performance organisasi yang diharapkan.
Financial Perspective
Ukuran profitability termasuk operating income,gross margin ,return on capital
employed, working capital turn over atau value added dan payback periode.
Customer perspective
Berkaitan customer dan segmentasi (customer satisfaction,customer retention, new
customer acquisition,customer profitability dan market share utk segment pasar.
Internal Process Perspective
Identifikasi faktor kritis internal dalam organisasi utk menghasikan nilai pelanggan dan
shareholder ( inovasi design dan pengembangan produk; operation-operation-
marketing dan postsale service)
Learning and growth perspective
Infrastructure yang harus dibangun utk long-term growth dan improvement.
Roce
Customer loyalty
On time delivery/quality product
Process dan quality Process cycle time
Employee skill dan
competency
Efek kausalitas

Financial
Perspective
Customer
perspective
Internal
Process bisnis
Learning dan
growth
Contoh : Strategic Theme
Refleksi kesepakatan team management tentang apa yang diperbuat untuk
sukses dalam mencreate value.
Build The Franchise
Long wave of value creation : developing new product and service,
penetrating new markert and customer value
Increase customer value
Expand, deepen or redefine relationship with customer
Achieve operational excelence
Short wave value creation melalui internal productivity management and
supply chain management untuk memperoleh efficiency, zero defect, timely
production and delivery to customer.
Be a good Corporate Citizen
Manage relationship with external, legitimizing stake holder (utility, health
care, broad casting, telecomunication)

Financial Perspective
Theme financial disesuaikan dengan business life cycle growth, sustain dan harvest

Revenue growth
Mengembangkan product/jasa untuk mendapatkan new customer dan
pasar ( sales-growth,market share dari suatu region dan atau target
segmen pasar)
Cost reduction/productivity improvement
Improve cost dan productivity performace,reduced unit cost,improve
channel mix, reduced operating expenses
Asset utilization
Roce, return on investment dan economic value added ukuran kesuksesan
dari aspek financial utk meningkatkan revenue, reduced cost
Theme strategic
(pengukuran)
S B U
strategy
Life cycle
Revenue growth
and mix
Cost Reduction
productivity
improvement
Asset utilization
Growth


Sales growth rate
Persentage revenue new
dari product/
service/customer
Revenue per
employee
Investment
(percentage sales)
R&D pecentage of
sales
Sustain

Share target segment pasar
Percentage revenue new
product
Customer and product line
profitability
Cost versus competitor
Cost reduction
Indirect cost
Working capital ratio
Aseet utilization ratio
Harvest


Customer and product line
profitability

Unit cost per unit
output atau unit
transaksi
Pay back periode
Financial Objectives untuk Masing
Business Unit Strategy
Growth stage
New market dan new customer, new product and service dan
mempertahankan pengeluaran process dan product, employee capability,new
marketing, sales dan distribusi
Sustain stage
Roce, operating income, dan gross margin. Financial metrics semacam economic value
added dan shareholder value
Harvest stage
Perhatiannya pada cash flow dengan analysis break event point ( B E P)

Perhatikan Risk Manajemen dengan menyeimbangkan antara risk dan return
Customer Prespective
Memilih customer dan segmentasi pasar dimana akan bersaing sebagai sumber dari revenue sebagain
komponen financial perspective dan ukurannya.
Market share Proporsi bisnis dalam industri ( customer, sales unit volume )
Customer retention Loyality
Customer acquisition New customer
Customer satisfaction Satisfaction index
Customer profitability Profit dari customer

Komponen measure tambahan
Product/service atribute
Customer relationship
Image dan reputasi
Market
share
Customer
Retention
Customer
acquisition
Customer
Satisfaction
Customer
Provitability
Customer Management
Generic Model Customer value

V
A
U
L
U
E
Pproduct/service
Atribute

Functionality
Quality
Price
Time
Image
Intangible
(Emosi)
Relationship
Intangible
Factor
(Spiritual)
= + +
Market share
Consumer Satisfaction


Dealer satisfaction


Dealer profitability
Improve dealer quality
Franchise value
Inovative product
Technology
Advertising dan promotion

Product/service atributes
Price, Save,clean facility,quality
Image
Trusted brand
Buying experience
Speedy service
Friendly
Helpful employee
Internal Business Process perspective
Critical Process untuk menciptakan nilai customer dan shareholder
Customer
Needs
identified
Inovation
Market
Design
Operation
Build/create
Product/service

Postsale
service
Customer
needs
satisfied
S P B U
Revenue,Quality,Growth
Dealer satisfaction
Dealer profitability
Improve dealer
quality
Value franchise
Consumer satisfaction
Product/service atribute
Image
Buying experience
Develop
Product/service
Inovative
Asurance
improvement

Develop
The dealer

Dealer quality
program
Dealer selection


Gross sales

Market share
Mystery
shopper
rating
Investment
Dealer
assesment
R O I
Dealer profit
Dealer
survey
Quality
dealer index
Quality
improvement
Gross profit

Pemikiran sisi konsumen
Pemikiran sisi dealer
Learning and Growth
Tujuan yang dinyatakan dalam financial, customer dan internal proces perspective
memerlukan infrastruktur utk memperoleh breakthrough performance.
Employee Capabilities (Staff Competency)
Employee satisfaction ( involvement dgn decesion,Creative dan initiatives,good job,
overall satisfaction)
Employee retention (employee turnover)
Employee productivity ( Revenue per employee)
Information System Capabilities
Accurate dan timely information about relationship dengan organisasi, customer
Strategic weapon
Motivation, Empowerment dan Alignment
Jumlah feedback atau saran dari employee
Jumlah saran yang dilaksanakan
Learning and Growth
Tujuan yang dinyatakan dalam financial, customer dan internal proces perspective
memerlukan infrastruktur utk memperoleh breakthrough performance.
Employee capabilities (Staff Competency)
Employee satisfaction ( involvement dgn decesion,Creative dan initiatives,good job,
overall satisfaction)
Employee retention (employee turnover)
Employee productivity ( Revenue per employee)
Information system capabilities
Accurate dan timely information about relationship dengan organisasi, customer
Strategic weapon
Motivation, empowerment dan alignment
Jumlah feedback atau saran dari employee
Jumlah saran yang dilaksanakan
Improve
return
Improve Operating effisiency
Broaden
Revenue Mix
Increase Customer
Confident
Superior Excution
Understand customer Segment,
Develop new product,
Cross sell product line
Shift to Approprite channel
Minimize Problem
Provide rapid response
Increase employee
Productivity
Develop
Strategic Skill
Acess to strategic
Information
Align
Personal Goal
e
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A
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e
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K

K
a
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S
A
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A
s
Revenues Strategy
Improve stability revenue
Productivity strategy
Improve efisiensi operasi
Learning and
growth
Inter.
proses
Cust.
Pers
Fin.
Pers
Learning and
growth
Strategic Measurement
Strategic Objective Lag Indicator Lead Indicator
Financial
F1 Improve return
F2 Broaden Sales Mix
F3 Reduced Cost structur

Return on investment
Revenue growth
Service cost change


Revenue mix
Customer
C1 Customer Statisfaction
C2 Customer satisfaction after
Sales

Share of segment
Retention customer

Depth of relationship
Satisfaction survey
Internal
I1 Create inovative product
I2 Cross sell Product
I3 Minimize Operational cost
I4 Responsive service

New product revenue
Cross sell ratio
Service error rate

Product development cycle
Relationship with customer
Learning
L1 Develop strategic skill
L2 Provide strategic informat.
L3 Align personal goal

Employment satisfaction


Strategic job coverage
Strategic availability
information ratio

Strategic Objective
Membangun kompetensi untuk mendukung proses penjualan

Strategic
Outcome measure
(lag Indicator)
Perfomance
Driver
(Lead indicator)
Strategic
Initiatives atau action plan
Revenue per-employee
atau
Sales per marketer




Strategic job coverage
ratio
Redesign staff
pengembangan operasi

1. Identifikasi job strategic
2. Build job competecy
profile
3. Sosialisai
4. Forecast kebutuhan
5. Identifikasi gap
6. Buat rencana
pengembangan