当前位置：中博教育 > ACCA > 学习指导 > ACCA PM平衡计分卡：Applying the balanced scorecard

ACCA PM平衡计分卡：Applying the balanced scorecard

文章来源：ACCA官网

发布时间：2021-08-17 15:34

阅读：1250次

Applying the balanced scorecard in an exam question:

ACCA PM March/July 2020 Sample CBE questions(the full question and solution can be found on the ACCA website)

Scenario 2(extract)

Extracts from TripEvent,an influential online customer forum:

‘I love Hammocks Co;the service and attention to detail is exemplary and the resorts are always pristine.However,their competitor“Loungers”has full body driers,ionised water taps and a range of professional haircare equipment in all their rooms.’

‘Our third time back to Hammocks Co this year and we continue to be amazed by the wonderful level of service.One thing though is the menus don’t seem to have changed much from one visit to the next.’

‘We booked Hammocks Co on the spur of the moment but then found that we couldn’t get a flight.We called Hammocks Co administration centre to change our booking to another resort where we could get a flight to and were told that it would not be a problem.However,it took two more calls and three emails to get confirmation and then our credit card was charged twice in error.Of course,it was eventually all resolved,the incorrect charge refunded,a complimentary limousine provided to and from the airport and we received the most amazing customer service at the resort,but it was frustrating at the time.’

‘When I made my booking I was assured that my bed would be made with the special anti-allergenic bedding which I need for a good night’s sleep and that my favourite blend of tea would be available.When I arrived,neither of these requirements were met.To be fair to Hammocks Co though,everything was in order two hours later when I went to bed.’

Q(b)(i)

Explain TWO advantages of Hammocks Co using the balanced scorecard approach to performance management.(3 marks)

Draft answer:

Tutorial note:only 3 marks available,so not a lot needed.All the advantages listed above could be used but the important thing to note is that you must tailor this for Hammocks Co.

Implementing a balanced scorecard will help Hammock Co by:

Clarifying how the various classes of performance measure act together to produce good financial performance.For example,the invoicing error,though essentially trivial and eventually resolved to the customer’s satisfaction was an error in internal business processes which marred the customer’s experience.The error was made public.

Balancing long-term and short-term objectives.The menu is apparently successful but hasn’t changed.Developing new offerings will require experimentation and will incur immediate costs,but these should be recovered in the longer term.

Q(b)(ii)

Suggest and justify ONE goal and TWO performance measures for each of the TWO perspectives of the balanced scorecard which are not currently addressed by Hammock Co’s objectives.(9 marks)

Draft answer:

Tutorial note:9 marks available so rather more needed.Elsewhere in the question it is clear that the company has already addressed financial and customer perspectives so the answer must address internal business process and innovation and learning perspectives.The following answer addresses only the number of elements required;others exist.

Internal business process perspective:

Goal:excellent administration so that specific arrangements made by customers(such as special bedding)are communicated and acted on.

Measures:

Reported errors,for example on feedback forms and web pages

Delays in guests accessing rooms.This will indicate general housekeeping problems and investigation might uncover that some delays are caused by administration errors.

Justification:guest comments have indicated that the administration department has made a number of errors.Although not very serious,these errors do detract from customers’perception of the business and hence its potential number of bookings and financial success.

Innovation and learning perspective:

Goal:to surpass competitors’offerings on facilities and restaurant standards

Measures:

Lists comparing competitors’offerings to Hammock Co’s.This might require‘mystery shoppers’visiting other vacation resorts and listing facilities then comparing those to Hammock Co’s own.

Frequency of menu changes.

Justification:guest comments have indicated that Hammock Co’s facilities are not as good as some competitors’and also that the menus seem staid and repetitive.If Hammock Co wants to present itself to customers as a luxury resort it has to live up to its promise and compete effectively by keeping up to date with trends and offering more variety on menus.

翻译参考

在试题中应用平衡计分卡：

ACCA PM 2020年3月/7月CBE问题示例（完整问题和解决方案可在ACCA网站上找到）

场景2（摘录）

摘自具有影响力的在线客户论坛TripEvent：

'我爱吊床公司；服务和对细节的关注堪称典范，度假村始终保持原始状态。然而，他们的竞争对手“Loungers”在他们的所有房间里都有全身吹风机、离子水龙头和一系列专业的护发设备。

“我们今年第三次回到Hammocks Co，我们继续对出色的服务水平感到惊讶。但有一件事是菜单似乎从一次访问到下一次并没有太大变化。

“我们一时冲动预订了Hammocks Co，但后来发现我们无法搭乘航班。我们打电话给Hammocks Co管理中心，将我们的预订更改为另一个我们可以搭乘航班前往的度假村，并被告知这不会有问题。然而，又花了两个电话和三封电子邮件才得到确认，然后我们的信用卡被错误地收取了两次费用。当然，最终一切都解决了，错误的费用退还了，提供了往返机场的免费豪华轿车，我们在度假村获得了最棒的客户服务，但当时令人沮丧。

“当我预订时，我确信我的床会铺上特殊的抗过敏床上用品，这是我睡个好觉所需要的，而且我最喜欢的混合茶也将提供。”当我到达时，这些要求都没有得到满足。对Hammocks Co公平地说，两小时后我上床睡觉时，一切都井然有序。

Q(b)(i)

解释Hammocks Co使用平衡计分卡方法进行绩效管理的两个优势。(3分)

草稿答案：

教程说明：只有3分可用，所以不需要太多。上面列出的所有优点都可以使用，但需要注意的重要一点是，您必须为Hammocks Co.量身定制。

实施平衡计分卡将通过以下方式帮助Hammock Co：

阐明各类绩效衡量指标如何共同作用以产生良好的财务绩效。例如，发票错误虽然本质上是微不足道的，但最终得到了客户的满意解决，但却是内部业务流程中的一个错误，它损害了客户的体验。该错误已公开。

平衡长期和短期目标。菜单显然是成功的，但没有改变。开发新产品需要进行试验，并且会产生直接成本，但从长远来看，这些成本应该可以收回。

Q(b)(ii)

为平衡计分卡的两个观点中的每一个建议和证明一个目标和两个绩效衡量标准，目前Hammock Co的目标没有解决这些问题。(9分)

草稿答案：

教程说明：9分可用，因此需要更多。在问题的其他地方，很明显公司已经解决了财务和客户方面的问题，因此答案必须解决内部业务流程以及创新和学习方面的问题。以下答案仅涉及所需元素的数量；其他存在。