Managing Corporate Performance With Balanced Scorecard

Managing Corporate Performance with Balanced Scorecard
www.rajapresentasi.com
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Contents :
1. Corporate Performance Management 2. Managing Corporate Performance with Balanced Scorecard 3. Identifying Key Performance Indicators 4. Strategy Map in Corporate Functions (HR, IT, Finance and Marketing)
Corporate Performance Management
Performance Management Framework

Vision Mission Strategy Strategy Map
Key Performance Indicators
Company strategy
Identifying Defining Measuring Monitoring Reporting
Performance Management Component
Tiga komponen kunci bagi sistem manajemen kinerja yang efektif
Performance Management Process
Performance management cycle is continuous and consistent
Performance Management Infrastructure
Performance Management Culture
Logistic support and performance management administration

Culture that is based on performance accountability

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Performance Management Cycle

STRATEGY
Set Measures and Target
Reward and Coach
Plan and Execute
Monitor and Evaluate
Pengertian Balanced Scorecard

Suatu alat manajemen kinerja (performance management tool) yang dapat membantu suatu organisasi untuk mentranslasikan visi dan strategi ke dalam aksi Memanfaatkan sekumpulan indikator finansial dan nonfinansial yang kesemuanya terjalin dalam suatu hubungan sebab akibat. Balanced Scorecard berfungsi sebagai alat komunikasi strategi kepada para stakeholders: management, employees, shareholders, customers dan communities.
4 Perspectives in Balanced Scorecard

Financial Perspective
The Strategy
If we succeed, how will we look to our shareholders?
Customer Perspective
To achieve our vision, how must we look to our customers? Internal Perspective To satisfy our customers, which processes must we excel at? Learning & Growth Perspective To achieve our vision, how must our organization learn and improve? www.rajapresentasi.com
Strategy and Balanced Scorecard

Mission Why We Exist
Vision What We Want to Be
Strategy : Our Game Plan
Strategy Map : Translate the Strategy
Strategic Outcomes Satisfied Shareholders Delighted Customers
Values Whats Important to Us

Balanced Scorecard : Measure and Focus
Excellent Processes Motivated Workforce
Perspektif Keuangan
Bagi perusahaan privat (persero), perspektif keuangan merupakan tujuan utama (ultimate goals) -- tanpa harus mengorbankan kepentingan stakeholders lain yang relevan (masyarakat, lingkungan, pemerintah, dll) Indikator-indikator Keuangan merupakan salah satu elemen kunci untuk menentukan tingkat kesehatan suatu perusahaan -- dan memastikan apakah perusahaan tersebut akan sustainable (langgeng) atau mengalami kebangkrutan
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Perspektif Keuangan
Perspektif keuangan secara umum berfokus pada dua elemen utama :
Peningkatan Pendapatan Peningkatan Produktivitas atau Efisiensi Biaya
Profit
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Contoh Sasaran Strategis dalam Perspektif Keuangan

Meningkatkan laba bersih
Meningkatkan jumlah pendapatan

Meningkatkan pertumbuhan pendapatan Meningkatkan produktivitas biaya (efisisien biaya) Menurunkan piutang ragu-ragu (non performing loan)
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Perspektif Pelanggan
Perspektif ini bersifat amat sentral, sebab tanpa adanya pelanggan, bagaimana mungkin suatu perusahaan bisa berdiri? Perspektif pelanggan mencakup elemen-elemen berikut: Perolehan pelanggan baru (atau perubahan status tarif pelanggan lama menjadi lebih menguntungkan) Profitabilitas pelanggan (segmen pelanggan apa saja yang menguntungkan? Berapa persentase jumlahnya dibanding total pelanggan? Segmen pelanggan apa yang menyumbang pendapatan terbesar?)
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Perspektif Pelanggan
Kepuasan pelanggan, mencakup opini pelanggan tentang : Keandalan dan mutu produk yang ditawarkan Harga produk (dibanding nilai produk yang ditawarkan) Layanan purna jual (service) meliputi kecekatan dan kecepatan dalam merespon permintaan pelanggan
Kepuasan pelanggan diukur melalui survei kepuasan pelanggan. Diwujudkan dalam skor kepuasan pelanggan dengan skala 1 (amat buruk) s/d 10 (amat memuaskan)
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Model dalam Perspektif Pelanggan

Customer Retention Customer Satisfaction Customer Profitability Market Share
Customer Acquisition
Price
Quality
Service
Availability
Brand
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Contoh Sasaran Strategis Perspektif Pelanggan

Meningkatkan profitabilitas per pelanggan
Meingkatkan market share

Mengembangkan brand image Meningkatkan kepuasan pelanggan Meningkatkan jumlah pelanggan loyal
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Perspektif Proses Bisnis Internal

Perspektif ini mencerminkan proses bisnis kunci yang harus dilakukan secara optimal untuk memenuhi kebutuhan pelanggan Fokus perspektif ini adalah pada proses-proses bisnis yang memiliki dampak besar dalam peningkatan kinerja perusahaan Umumnya, sasaran strategis dalam perspektif ini berjumlah lebih banyak dibanding pada perspektif lainnya
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Elemen-elemen dalam Proses Bisnis

Layanan kepada Pelanggan
Mutu dan Keandalan Produk
Kecepatan dalam Memenuhi Kebutuhan Pelanggan
Kecepatan dalam Merespon Komplain Pelanggan
Proses Bisnis Internal
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Contoh Sasaran Strategis dalam Proses Bisnis

Meningkatkan mutu dan keandalan produk
Menurunkan jumlah produk yang gagal

Meningkatkan kecepatan pelayanan Mengembangkan inovasi proses
Mengembangkan kapasitas produksi
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Perspektif Pembelajaran
Perspektif ini mencerminkan kapabilitas yang harus dimiliki oleh perusahaan, dalam dua aspek utama, yakni: Pengembangan sumber daya manusia Pengembangan sistem organisasional, kepemimpinan dan kultur perusahaan
Perspektif ini menunjukkan bahwa kapabilitas sumber daya manusia dan sistem organisasi yang solid merupakan 'pondasi' bagi kemajuan kinerja perusahaan
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Perspektif Learning and Growth
Human Capital
Organization Capital
Skills
Knowledge Attitude
Culture
Leadership Collaboration
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Contoh Sasaran Strategis dalam Perspektif Pembelajaran

Mengembangkan kompetensi karyawan Membangun kultur perusahaan yang unggul Menciptakan pola kepemimpinan yang efektif Meningkatkan produktivitas karyawan
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Template Balanced Scorecard Map

Dalam slide berikut ditampilkan template balanced scorecard map. Didalamnya diuraikan contoh sasaran strategis yang relevan untuk setiap perspektif, yakni : Perspektif Keuangan Perspektif Pelanggan Perspektif Proses Bisnis Perspektif Learning & Growth
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Corporate Balanced Scorecard Map An Example

Enhance Long-term Shareholder Value
Manage Cost Efficiency

Financial
Increase Revenue Growth
Nurture Customer Satisfaction Customer
Expand Market Share
Increase Customer Acquisition
Achieve Operational Excellence
Drive Demand via Customer Relation Management
Manage Dramatic Growth through Innovation
Implement Good Environmental Policy
Business Process Learning & Growth Develop Employee Satisfaction Enhance Employee Productivity Improve Employee Appraisal System
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Identifying Key Performance Indicators (KPI)
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Balanced Scorecard
Vision Mission Strategy Balanced Scorecard
Key Performance Indicators
Company strategy
Identifying Defining Measuring Monitoring Reporting
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Key Performance Indicators (KPI)

Vision Mission and Values
KPI = Ukuran atau Indikator yang akan memberikan informasi sejauh mana kita telah berhasil mewujudkan sasaran strategis yang telah kita tetapkan Key Performance Indicators Key Performance Indicators Key Performance Indicators
Strategy
Strategic Objectives
Finance Customer Internal Business Process Learning
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KPI Guidelines
Guidelines in Formulating the KPI
Ukuran keberhasilan harus menunjukkan indikator kinerja yang jelas, spesifik dan terukur (measurable) Ukuran keberhasilan harus dinyatakan secara eksplisit dan rinci sehingga menjadi jelas apa yang diukur Biaya untuk mengidentifikasi dan memonitor Ukuran Keberhasilan sebaiknya tidak melebihi nilai yang akan diketahui dari pengukuran tersebut. Hindari pengukuran yang berlebihan yang tidak banyak memberi nilai tambah.
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Key Performance Indicators - KPI

Relevan dengan Sasaran Strategis Controllable
Apakah KPI memiliki keterkaitan dengan sasaran strategis? Apakah pencapaian KPI masih berada dibawah kontrol dan rentang kendali yang ada? Apakah sejumlah tindakan dapat dilakukan untuk meningkatkan kinerja pencapaian KPI? Apakah KPI-nya mudah untuk dijelaskan dan dikomunikasikan? Apakah KPI-nya tidak mudah untuk dimanipulasi?
Actionable Simple
Kredibel
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Tingkatan Key Performance Indicators

Strategic Objective
Measure Results
KPIs RESULT
KPI yang mengukur pencapaian hasil akhir yang ingin dituju oleh Sasaran Strategis
Measure Activity
KPIs PROCESS
KPI yang mengukur pencapaian proses atau aktivitas yang dilakukan untuk mencapai Result
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Improve customer satisfaction on service
Contoh KPI :
Measure Results
Customer Satisfaction Index Number of complaints
Measure Activity
# of follow-up call after product/service delivery
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Increase Sales Revenue
Contoh KPI :
Measure Results
Sales Revenue
Measure Activity
Jumlah Kunjungan ke Klien Prospektif Jumlah sales call yang Dilakukan
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Develop Competent Employee
Contoh KPI :
Measure Results Rata-rata Skor Kompetensi Karyawan
Measure Activity
Jumlah Pelatihan Per Karyawan Per Tahun % Karyawan yang Merealisasikan Individual Development Plan
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Corporate Balanced Scorecard Map An Example

Enhance Long-term Shareholder Value
Manage Cost Efficiency

Financial
Nurture Customer Satisfaction Customer
Expand Market Share
Increase Customer Acquisition
Achieve Operational Excellence
Drive Demand via Customer Relation Management
Manage Dramatic Growth through Innovation
Business Process Learning & Growth Develop Employee Satisfaction Enhance Employee Productivity Improve Employee Appraisal System
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Tabel BSC dan KPI

Perspektif Sasaran Strategis Enhance Long Term Shareholder Value KPI Target
Profitability (Rp juta)

Profitability Growth (%)
5,000
10 50,000
Financial (bobot 25)
Revenue (Rp juta)
Revenue Growth (%) Manage Cost Efficiency Nurture Customer Satisfaction Customer (bobot 25) Expand Market Share Increase Customer Acquisition Overhead Cost Ratio (%) Customer Satisfaction Index (dalam skala 1 10) Market Share per Product (%) Percentage of Loyal Customers (%)
12 8 8 40
50 35
Perspektif
Sasaran Strategis
Achieve Operational Excellence Drive Demand via Customer Relationship
KPI
Number of Product Defects - Time To Response Customers' Request - Number of Customer Gatherings - Number of New Products Launch - Number of New Initiatives Implemented for Continous Improvement - Employee Satisfaction Index - Sales Revenue Per Employee (Rp) - Persentase Penyelesaian Sistem Manajemen Kinerja Baru
Target
100 per 1 million max 24 hours 6 per year
Business Process (bobot : 25)
Manage Growth via Innovation
2 in this year
10 8 500 per employee 100 % ready in November 2008 36
Develop Employee Satisfaction Learning (bobot : 25) Enhance Employee Productivity Menyempurnakan Sistem Evaluasi Kinerja
Perspektif
Sasaran Strategis
Enhance Long Term Shareholder Value - Profitability
KPI
Target
5,000 10 50,000
Achievement
5,100 11 52,000 102 110 104
Score
- Profitability Growth - Revenue
Financial (25)
103
25.80 (103 x 25%= 25.80)
Increase Revenue Growth - Revenue Growth Manage Cost Efficiency Nurture Customer Satisfaction - Overhead Cost Ratio - Customer Satisfaction Index - Market Share per Product - Percentage of Loyal Customers - Number of Product Defects - Time To Response Customers' Request - Number of Customer Gatherings - Number of New Products Launch Manage Growth via Innovation - Number of New Initiatives Implemented for Continous Improvement - Employee Satisfaction Index - Sales Revenue Per Employee - Persentase Penyelesaian Sistem Manajemen Kinerja Baru 12 8 8 40 50 100 per 1 million max 24 hours 12 8 7.80 37 45 100 per 1 million average 25 hours 100 100 98 93 90 100 96 99 93
23.33
Customer (25)
Expand Market Share Increase Customer Acquisition Achieve Operational Excellence
24.80
Business Process (25)
Drive Demand via Customer Relationship
6 per year 2 in this year
6 2
100 100
10 8
10 7.60
100 95 95 23.75
Mengembangkan Employee Satisfaction
Learning (25)
Mengembangkan Produktivitas Karyawan Menyempurnakan Sistem Evaluasi Kinerja
500 per employee 100 % ready in November 2008
450 100 % ready on time
90
100
97.68 37
Strategy Map for Corporate Functions (HR, IT, Finance and Marketing)
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Integration between Corporate and Division/Department

Vision Mission Strategy
Corporate Scorecard Division Scorecard
The Division Scorecard is built by referring to the corporate scorecard
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HR Strategy Map Template

Drive Long term Shareholder Value Enhance People & Organizational Effectiveness
Optimize HR Efficiency
Financial
Create Positive Work Environment
Provide Quality HR Service
Provide High Performance People
Customer
Achieve HR Process Excellence
Build Strategic Employee Competencies
Drive Organizational Performance
HR Internal Process Learning & Growth

Develop Strategic & Functional HR Competencies Enhance Technology for HR Create Climate for HR Action
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IT Strategy Map Template

Drive Long term Shareholder Value Enhance IT Impact on Enterprise Outcome
Optimize IT Efficiency
Financial
Deliver Consistent, High Quality IT Service
Provide Business Units with Innovative IT Solutions
Customer
Maintain a Reliable IT Infrastructure
Develop Effective Decision Support System
Propose and Deliver Transformational Applications
IT Internal Process Learning & Growth

Develop Strategic & Functional IT Competencies Enhance IT Tools that Enhance the IT Function Promote Customerfocused Culture
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Finance Strategy Map Template

Drive Long term Shareholder Value Enhance Finance Effectiveness on Enterprise Outcome
Optimize Financial Efficiency
Financial
Deliver Responsive & Efficient Finance Operations
Provide Clear & Reliable Required Disclosure
Customer
Achieve Finance Process Excellence
Develop Financial Information to Improve Decision Making
Ensure Compliance with Regulatory Requirements
Finance Internal Process Learning & Growth

Develop Strategic & Functional Finance Competencies Use Technology to Improve Financial Information Delivery Promote Customerfocused Culture
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Marketing Strategy Map Template

Drive Long term Shareholder Value Increase Sales Revenue
Optimize Marketing Efficiency
Financial
Create Satisfied and Loyal Customers
Enhance Brand Image
Customer
Develop Effective Customer Relation Management
Develop Innovative Marketing Communication Program
Develop Marketing Business Intelligence
Accelerate New Product Development Ideas
Internal Process Learning & Growth

Develop Strategic & Functional Marketing Competencies Enhance Technology for Marketing Foster Creative Thinking & Innovative Solutions
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Kami juga menyediakan jasa in-house training. Jika perusahaan atau kantor Anda ingin menyelenggarakan in-house training untuk topik yang sedang Anda review ini, silakan hubungi kami pada alamat : kontak@rajapresentasi.com atau telp. 0817 482 3235
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Composed by : Yodhia Antariksa, Msc in HR

Dimohon untuk tidak mengcopy, menggandakan, dan mendistribusikan file presentasi ini melalui email atau piranti digital lainnya tanpa ijin dari rajapresentasi.com Mari kita saling berikhtiar membangun kejujuran.
Selesai
Jika Anda berminat menggunakan slide ini untuk kepentingan training di organisasi Anda, silakan terlebih dahulu baca aturan pemakaiannya di Menu TANYA JAWAB pada situs www.rajapresentasi.com
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Recommended Further Readings:

1. Robert Kaplan and David Norton, Strategy Map : Converting Intangible Assets into Tangible Outcomes, HBS Press
2.
Robert Kaplan and David Norton, Alignment : Using the Balanced Scorecard to Create Corporate Synergies, HBS Press
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Managing Corporate Performance with Balanced Scorecard

Corporate Performance Management

Performance Management Framework

Key Performance Indicators

Identifying Defining Measuring Monitoring Reporting

Performance Management Component

Tiga komponen kunci bagi sistem manajemen kinerja yang efektif

Performance Management Process

Performance management cycle is continuous and consistent

Performance Management Infrastructure

Performance Management Culture

Logistic support and performance management administration

Culture that is based on performance accountability

Performance Management Cycle

Set Measures and Target

Reward and Coach

Plan and Execute

Monitor and Evaluate

Pengertian Balanced Scorecard

4 Perspectives in Balanced Scorecard

If we succeed, how will we look to our shareholders?

Strategy and Balanced Scorecard

Vision What We Want to Be

Strategy : Our Game Plan

Strategy Map : Translate the Strategy

Strategic Outcomes Satisfied Shareholders Delighted Customers

Values Whats Important to Us

Balanced Scorecard : Measure and Focus

Excellent Processes Motivated Workforce

Peningkatan Pendapatan Peningkatan Produktivitas atau Efisiensi Biaya

Contoh Sasaran Strategis dalam Perspektif Keuangan

Meningkatkan jumlah pendapatan

Model dalam Perspektif Pelanggan

Contoh Sasaran Strategis Perspektif Pelanggan

Meingkatkan market share

Perspektif Proses Bisnis Internal

Elemen-elemen dalam Proses Bisnis

Mutu dan Keandalan Produk

Kecepatan dalam Memenuhi Kebutuhan Pelanggan

Kecepatan dalam Merespon Komplain Pelanggan

Proses Bisnis Internal

Contoh Sasaran Strategis dalam Proses Bisnis

Menurunkan jumlah produk yang gagal

Mengembangkan kapasitas produksi

Perspektif Learning and Growth

Contoh Sasaran Strategis dalam Perspektif Pembelajaran

Template Balanced Scorecard Map

Corporate Balanced Scorecard Map An Example

Manage Cost Efficiency

Increase Revenue Growth

Nurture Customer Satisfaction Customer

Expand Market Share

Increase Customer Acquisition

Achieve Operational Excellence

Drive Demand via Customer Relation Management

Manage Dramatic Growth through Innovation

Implement Good Environmental Policy

Identifying Key Performance Indicators (KPI)

Key Performance Indicators