20 Yu im Tai Hi Ca Balanced Scorecard 21:08 09-09-2010Hong Hu Phc, MIB Vo nm 2002 khi tham d mt hi ngh v Nhn S khu vc Chu ti Hong Kong, ti nghe mt ng nghip M bo co v Balanced Scorecard (gi tt l BSC hay ngha ting Vit hin ang c tm dng l Bng im Cn Bng) v qua nm 2003 khi tham d mt hi ngh quc t v Lut ti Rex Hotel, Thnh ph H Ch Minh, ti li thy mt din gi Singapore ni v Balanced Scorecard, to s quan tm va phi ni mt s ngi Vit c mt. Vi kinh nghim thun Vit kiu V Nguyn Gip (Giapist experience hayGiap-styled experience) m ti lun khng nhng tri nghim cho chnh bn thn trong bc ng s nghip thuc nhiu ngnh khc nhau m cn hay thut li y kiu hnh vi b bn nc ngoi v gio vin S K tiu hc V Nguyn Gip nh bi tt c cc danh tng qu tc Php v vnh vin chn vi tn tui cc tng lnh lng danh xut thn t cc hc vin qun s danh gi Hoa K nh West Point, ti khng xem trng nhng n thi v hc thut nc ngoi nn khi hc lp Lc (lp 7) bi xch phng php Direct Method dy ting Anh ca M (phng php ny sau ph sn), lp Ng (lp 8) cho bit M (McGraw Hill) sai lm khi ci bin English for Today (khin sau chn vi vnh vin b sch dy ting Anh duy nht tuyt diu trn th gii ny), lp Nht (lp 12) khng nh kiu thi trc nghim hon ton khng ph hp pht trin tr ha ngi Vit Vit Nam, v lp Thc S xem MBO (Management by Objective) ch l mt th tng th v ch c gi tr tham kho n thun (nay gn nh chng my ai cn quan tm n MBO, thm ch cn xem n l th phm gy ra cc hnh vi vi phm o c trong kinh doanh), ph phn BOP (Bottom of Pyramid) l kiu v vt ln sn ng thng hi ca i gia t bn, v khng nh Chindia (Trung Quc + n ) l mt gn ghp bo hnh khng tng v khng mng n bn cht thc t ngn nm. Tng t, Balanced Scorecard i vi ti cng chng khc g mt nghin cu, xut, khi xng kiu MBO m ai mun tham kho th tham kho, mun p dng th p dng, ch hon ton khng c gi tr nh mt chn l p t kiu ton hc hai cng hai l bn tc p dng Balanced Scorecard l thnh cng. Hai mi vn nn thng gp nht khi a vo p dng Balanced Scorecard l: 1- Cc cng c nh lng nh gi nh tnh rt ngho nn; 2- Thiu cc ng thi thu thp v bo co d liu hiu qu; 3- Thiu c ch nhn xt chnh quy chun mc; 4- Qu tp trung hng ni sao cho t chun m b mc cc hng i vi nguy c e da t i th cnh tranh hay cc c hi pht trin kinh doanh tc hai mt quan trng ca phn tch SWOT; 5- Khi a Balanced Scorecard p dng vo doanh nghip sn xut cng nghip s pht sinh cc bt tin nh a) Tn rt nhiu thi gian v cng sc (thng th mt t 2 n 3 thng xong cc khu u tin ca quy trnh Balanced Scorecard, v mt khong hn 2 nm quy trnh y mi vn hnh y , trong khi vic o to cng nhn vn phi c tip tc mi, vic cp nht vn phi c tin hnh mi, vic p ng cc th thch mi vn phi c tip din mi, v lnh o cao cp buc phi theo di mi nhm bo m quy trnh c tun th chnh xc; b) Buc phi c h tr t cp cao nht khin qun l cp cao kh tp trung vo cng vic chuyn mn chc nng; c) Cn c nhiu nhn lc, ti lc, v ch ng u vi cc thch thc, chng hn ton b cng nhn phi c o to tng thch, rt nhiu nhn vin phi tp trung to cc lng chun phc v nh lng, phi sm phn mm qun tr tng ng (k c chi ph cao ca bn quyn phn mm, lp t, th nghim, m ring phn bo tr thng mc 20% chi ph ban u); 6- T l tht bi l n n 0 trong s cc doanh nghip u M c p dng Balanced Scorecard (ngay c cha ca cuc cch

mng ti cu tr c l Mike Hammer cng cho ra nhn x t rng c rt t cp qun l v nhn vin cho rng cc cng c dng nh lng tc v v o lng mc tiu ang c s dng theo quy trnh Balanced Scorecard ti cng ty h thc s gip cng ty t c cc mc tiu kinh doanh); 7- Cp cao nht buc phi giao quyn lc cho rt nhiu nhn vin; 8- Hng nm phi ti gia hn hiu lc cc chun nh lng nh gi nh tnh; 9- Tt c nhng thnh phn trong cc bn c lin quan nh khch hng chng hn u phi c tham vn trc tip bit v a cc mong mun ca h vo cc chun nh lng nh gi nh tnh ca cng ty; 10- Hon ton khng c cng c trung gian nh gi mt d n Balanced Scorecard;

11- Balanced Scorecard khng l sn phm ca Th K XXI nn khng th v on cho rng n c th gii quyt c cc vn nn qun tr cha xut hin trong Th K ny; 12- M i phng ban trong mt doanh nghip u c nhng cng c tc nghip ring, c khi p ng cc yu cu lut nh hay php nh ca cc c quan chc nng Nh Nc, trong khi Balanced Scorecard li ra thm cc cng c khc, d gy ri chc nng hot ng cc phng ban ny; 13- Nhng phm vi nh s hi lng ca khch hng kh th da vo kt qu ca mt cng c nh lng cho ra mt nh gi ng; 14- S ng thun ca tt c ban lnh o, tp th nhn vin v cng nhn i vi d n Balanced Scorecard ca doanh nghip l rt l tng v do , khng c tht; 15- Balance Scorecard b v hiu ha khi c cc bin ng ln trn th trng hay trong ngnh ngh kinh doanh; 16- Balance Scorecard ch c th thnh cng khi bn thn n c to lp mc n gin nht c th c m nh th s pht sinh nghi vn liu c nn u t qu nhiu cho mt d n khng th thnh cng nu mi trng kinh doanh a dng v phc tp; 17- D n Balanced Scorecard nht thit phi c hiu thu cn k bi tt c mi ngi khng tr mt ai v bi tt c cc phng ban/b phn khng tr mt n v no, nn kh t yu cu; 18- Balanced Scorecard khng pht huy tc dng vi cc k hoch ngn hn, nn i hi trnh v tm nhn ca doanh nghip phi hng n di hn; 19- Khng c cc lin kt gia cc chun nh gi v kt qu, khin th mnh ca Balanced Scorecard trong hnh thnh hnh vi ng mc li bin thnh t huyt Gt Chn Achilles khi thng xuyn pht sinh nguy c to nn cc hnh ng v hnh vi khng mong i, ph hng nn np doanh nghip; v trong khi tiu tn khi lng khng l cng lao ng v ngn sch ca doanh nghip th 20- Balanced Scorecard vn khng c gi tr p ng y cc nhu cu thng tin ca cp lnh o.

Ngoi ra, Mike Hammer gn y cn nu trong bi vit ta The Seven Deadly Sins of Performance Measurement (By Ti Cht Ngi Trong nh Gi Tc Nghip) cc nhn nh ca ng i vi nhng tht bi ca cc d n nh gi nh lng cc nh tnh ca hiu qu cng vic hay tc nghip nh (a) nguy c c nhng chun nh gi ch c li cho nhng ai sng to ra cc chun y, (b) thiu s tham vn ca tt c cc bn c lin quan vi doanh nghip, (c) khng ai bit hnh vi no s ny sinh ni mt ngi c nh gi nu mt chun nh gi c a ra p dng, (d) khng c bt k mt chun no nh gi mt vn nn ni cm trong doanh nghip, v (e) chng c ton ban lnh o no dnh 100% sc lc v thi gian h tr v tham gia vo d n Balanced Scorecard ngay ti chnh doanh nghip ca minh c. l l do v sao khi nu cc case study minh chng cho s thnh cng ca Balanced Scorecard, cc n v cung ng gii php Balanced Scorecard (k c rt nhiu cng ty mong mun lm giu vi vic bn cc phn mm qun tr Balanced Scorecard) ch c th nu vi trng hp ca nhng cng ty m nu khng c Balanced Scorecard th chng ai bit c cc thng hiu y trn thng trng quc t. Vi tham vng nh bng cho sn phm ca mnh, cha ca Balanced Scorecard thm ch cn khuyn chnh ph c th l chnh ph Vit Nam nn p dng Balanced Scorecard vo qun l Nh Nc vi mt minh chng rt hng hn v s thnh cng ca mt quc gia khc c th l mt nc Chu Phi cha thot ngho cng cho thy Balanced Scorecard BSC ngoi vic ging y nh MBO ch pht sinh ra thm khi lng giy t khng l cho doanh nghip p dng, s cn ging y nh MBO ch s nhanh chng b loi thi. Ni tm li, Balanced Scorecard chng khc g chic Tivi 3D vi nhiu phin toi m ngi mua quan tm c th v hiu k, v hiu thng, v hiu tho, v hiu s, hay n gin ch v cn mt vt dng trang tr cho phng khch khi bit r mi mi l chng my chc gi s rt v cng ngh mi hn nhanh chng xut hin. ng on nh Hong s dng ti tnh cu th s 489 ca Truyn Kiu vo bi vit ca ng trn Emotino (http://www.emotino.com/m.php?p=18433) v cng ngh 3G ca in thoi di ng,

thit tng cu y cng c th thch hp khi dng nhn xt v cc sn phm qun tr hn lm ca th gii Phng Ty i thi, rng hay th tht l . Rng: Hay th tht l hay, Nghe ra ngm ng nut cay th no!