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ACCA PM平衡计分卡：Advantages and criticisms

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发布时间：2021-08-17 15:26

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Examples–success and failure

Success:Apple Inc

Financial perspective.Fantastically successful across every financial measure you could think of:profit,share price,cash reserves,etc.

Customer perspective.Held in awe by many customers as the designer and supplier of‘cool’,high quality products that work well.Some would suggest that cost and price are not qualities that worry Apple’s customers too much as often their products are perceived to be more expensive.You can be certain that Apple knows its customers and their requirements very well.Sometime products are customised to suit particular international markets.When it seemed that iPhones were becoming too expensive for many customers Apple did not hesitate to introduce cheaper models with less functionality but still with very high quality.Customers needing high graphics functionality are particularly well-served.

Internal business process perspective.Products are designed by Apple but mainly manufactured by sub-contractor companies.Designs go through a rigorous testing process and the management of inventory and manufacturing is very slick.Quality is very high indeed.Apple will strike hard bargains with component manufacturers and will not tolerate poor quality.Production and distributions deadlines will be very carefully monitored.

Innovation and learning.The iPod,iTunes,iPhone,iPad and Apple Watch provide ample evidence for continual innovation.The operating systems are frequently updated.The company spent around$18bn on research and development for the year ended 30 June 2020.There is a carefully mapped out route timetable for new product development and release.

Advantages and criticisms of the balanced scorecard

Claimed advantages are:

Helps to clarify how sustained,good financial performance can be achieved:what do our customers expect?How do we deliver that well?How do we remain competitive?

How do different aspects of the business result in good financial performance?For example,if a new website is developed(innovation and learning),this could streamline the ordering and despatch process as these can be integrated and automated(internal business process perspective)and customers should be delighted because they can browse products,order easily and reliably receive the goods quickly.

Conversely,it can highlight how poor performance in any area can damage long-term prosperity.

All important aspects of a company’s existence are measured and monitored.Without the balanced scorecard,there is a danger that only financial results are studied.Without measurement the company is working blind.

Targets are set for current and future performance across a wide range of important activities and measures.

It helps to balance long-term and short-term objectives.Short-term objectives often take precedence over long term objectives such as when a company reduces research and development expenditure or reduces the number of customer-facing staff to achieve this year’s budgeted profit.However,those cost cuts may have adverse longer-term effects,which are picked up on customer perspective and innovation and learning measures.

Criticisms are:

Potential information overload.There are four perspectives and even just five measures for each will result in 20 overall.Some sort of prioritisation is certainly needed to stop managers concentrating on easy-to-achieve targets at the expense of vital objectives.

Picking or inventing measures can be difficult and perhaps arbitrary.As explained above,staff morale and customer satisfaction are important but will they be measured accurately?

Difficulty and cost in obtaining the information needed.

Conflict.For example,flexibility in supplying a customer with a product might adversely affect the quality of the product if it is made in a rush.

Too little attention to external factors such as competitor activity.It is very much our innovation,our processes,our customers.

翻译参考

例子——成功与失败

成功：苹果公司

财务视角。在您能想到的每一项财务指标上都取得了惊人的成功：利润、股价、现金储备等。

客户视角。作为“酷”、高品质、运行良好的产品的设计者和供应商，受到许多客户的敬畏。有些人认为成本和价格并不是让苹果客户过分担心的品质，因为他们的产品通常被认为更贵。您可以确定Apple非常了解其客户及其需求。有时产品是定制的，以适应特定的国际市场。当iPhone对许多客户来说似乎变得过于昂贵时，Apple毫不犹豫地推出了功能较少但质量仍然很高的廉价机型。需要高图形功能的客户得到了特别好的服务。

内部业务流程视角。产品由Apple设计，但主要由分包商公司制造。设计经过严格的测试过程，库存和制造管理非常灵活。质量确实非常高。苹果将与零部件制造商讨价还价，不会容忍劣质产品。制作和分发的截止日期将受到非常仔细的监控。

创新和学习。iPod、iTunes、iPhone、iPad和Apple Watch为持续创新提供了充足的证据。操作系统经常更新。截至2020年6月30日止年度，该公司在研发上花费了约180亿美元。新产品开发和发布有一个精心制定的路线时间表。

平衡计分卡的优点和缺点

优点是：

有助于阐明如何实现持续、良好的财务业绩：我们的客户期望什么？我们如何交付得这么好？我们如何保持竞争力？

业务的不同方面如何产生良好的财务业绩？例如，如果开发了一个新网站（创新和学习），这可以简化订购和发货流程，因为这些可以集成和自动化（内部业务流程角度），并且客户应该很高兴，因为他们可以轻松浏览产品、订购和可靠快速地收到货物。

相反，它可以突出显示任何领域的糟糕表现如何损害长期繁荣。

公司存在的所有重要方面都被测量和监控。没有平衡计分卡，就有只研究财务结果的危险。没有衡量，公司就是在盲目地工作。

为当前和未来的绩效设定了广泛的重要活动和措施的目标。

它有助于平衡长期和短期目标。短期目标通常优先于长期目标，例如当公司减少研发支出或减少面向客户的员工人数以实现今年的预算利润时。然而，这些成本削减可能会产生不利的长期影响，这些影响体现在客户视角以及创新和学习措施上。

缺点是：

潜在的信息过载。有四个观点，即使每个观点只有五个衡量标准，也将导致总共20个。肯定需要某种优先顺序，以阻止管理人员以牺牲重要目标为代价专注于易于实现的目标。