balanced scorecard
DESCRIPTION
TRANSCRIPT
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Managing Managing
Corporate Corporate
Performance Performance
with Balanced with Balanced
ScorecardScorecard
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Contents :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)
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Corporate Performance Management
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Performance Management FrameworkPerformance Management Framework
IdentifyingDefining
MeasuringMonitoring Reporting
Key Key Performance Performance
IndicatorsIndicatorsCompany Company strategystrategy
VisionMissionStrategy
Strategy MapStrategy Map
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Tiga komponen
kunci bagi sistem
manajemen kinerja
yang efektif
Performance ManagementInfrastructure
PerformanceManagement
Culture
PerformanceManagement
Process
Performance management cycle is continuous and
consistent
Culture that is based on performance accountability
Logistic support and performance management
administration
Performance Management ComponentPerformance Management Component
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STRATEGY
Plan and Execute
Monitor and Evaluate
Reward and Coach
Set Measures and Target
Performance Management CyclePerformance Management Cycle
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• 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 non-
finansial yang kesemuanya terjalin dalam suatu
hubungan sebab akibat.
• Balanced Scorecard berfungsi sebagai alat komunikasi
strategi kepada para stakeholders: management,
employees, shareholders, customers dan communities.
Pengertian Balanced ScorecardPengertian Balanced Scorecard
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4 Perspectives in Balanced Scorecard4 Perspectives in Balanced Scorecard
If we succeed, how will we look to our shareholders?
Financial Perspective
To achieve our vision, how must we look to our
customers?
Customer Perspective
To satisfy our customers, which processes must we
excel at?
Internal Perspective
To achieve our vision, how must our organization learn
and improve?
Learning & Growth Perspective
The Strategy
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Strategy and Balanced ScorecardStrategy and Balanced Scorecard
Mission – Why We
Exist
Vision – What We
Want to Be
Values – What’s
Important to Us
Strategy : Our Game
Plan
Strategy Map :
Translate the Strategy
Balanced Scorecard :
Measure and Focus
Strategic Outcomes
Satisfied Shareholders
Delighted Customers
Excellent Processes
Motivated Workforce
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Perspektif KeuanganPerspektif Keuangan
• Bagi perusahaan privat (persero), perspektif keuangan
merupakan tujuan utamatujuan 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 kesehatantingkat kesehatan
suatu perusahaan -- dan memastikan apakah
perusahaan tersebut akan sustainable (langgeng) atau
mengalami kebangkrutan
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Perspektif KeuanganPerspektif Keuangan
Perspektif keuangan secara umum berfokus pada dua
elemen utama :
Peningkatan Pendapatan
Peningkatan Produktivitas atau
Efisiensi BiayaProfitProfit
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• Meningkatkan laba bersih
• Meningkatkan jumlah pendapatan
• Meningkatkan pertumbuhan pendapatan
• Meningkatkan produktivitas biaya (efisisien biaya)
• Menurunkan piutang ragu-ragu (non performing loan)
Contoh Sasaran Strategis dalam Contoh Sasaran Strategis dalam Perspektif KeuanganPerspektif Keuangan
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Perspektif PelangganPerspektif Pelanggan
• Perspektif ini bersifat amat sentral, sebab tanpa adanya
pelanggan, bagaimana mungkin suatu perusahaan bisa
berdiri?
• Perspektif pelanggan mencakup elemen-elemen berikut:
• Perolehan pelangganPerolehan pelanggan baru (atau perubahan status
tarif pelanggan lama menjadi lebih menguntungkan)
• Profitabilitas pelangganProfitabilitas 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 PelangganPerspektif Pelanggan
• Kepuasan pelangganKepuasan 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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Price Availability BrandServiceQuality
Customer AcquisitionCustomer Acquisition
Customer SatisfactionCustomer Satisfaction
Customer Retention Customer Retention Customer ProfitabilityCustomer Profitability
Market ShareMarket Share
Model dalam Perspektif PelangganModel dalam Perspektif Pelanggan
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Contoh Sasaran Strategis Contoh Sasaran Strategis
Perspektif PelangganPerspektif 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 InternalPerspektif 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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Layanan kepada Layanan kepada PelangganPelanggan
Mutu dan Mutu dan Keandalan Keandalan
ProdukProduk
Kecepatan dalam Kecepatan dalam Memenuhi Memenuhi Kebutuhan Kebutuhan PelangganPelanggan
Kecepatan dalam Kecepatan dalam Merespon Merespon Komplain Komplain PelangganPelanggan
Proses Bisnis Internal
Elemen-elemen dalam Proses BisnisElemen-elemen dalam Proses Bisnis
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Contoh Sasaran Strategis dalam Contoh Sasaran Strategis dalam Proses BisnisProses 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 PembelajaranPerspektif Pembelajaran
• Perspektif ini mencerminkan kapabilitas yang harus
dimiliki oleh perusahaan, dalam dua aspek utama, yakni:
• Pengembangan sumber daya manusiasumber daya manusia
• Pengembangan sistem organisasional, sistem organisasional,
kepemimpinan dan kultur perusahaankepemimpinan 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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Human Capital Organization
Capital
• Skills
• Knowledge
• Attitude
• Culture
• Leadership
• Collaboration
Perspektif Learning and GrowthPerspektif Learning and Growth
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• Mengembangkan kompetensi karyawan
• Membangun kultur perusahaan yang unggul
• Menciptakan pola kepemimpinan yang efektif
• Meningkatkan produktivitas karyawan
Contoh Sasaran Strategis dalamContoh Sasaran Strategis dalam
Perspektif PembelajaranPerspektif Pembelajaran
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Template Balanced Scorecard MapTemplate Balanced Scorecard Map
• Dalam slide berikut ditampilkan template balanced
scorecard map. Didalamnya diuraikan contoh sasaran sasaran
strategisstrategis yang relevan untuk setiap perspektif, yakni :
• Perspektif Keuangan
• Perspektif Pelanggan
• Perspektif Proses Bisnis
• Perspektif Learning & Growth
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Manage Cost Efficiency
Enhance Long-term Shareholder Value
Increase Revenue Growth
IncreaseCustomer Acquisition
Nurture Customer Satisfaction
Achieve Operational Excellence
Drive Demand via Customer Relation
Management
Manage Dramatic Growth through
Innovation
Implement GoodEnvironmental
Policy
Corporate Balanced Scorecard Map - Corporate Balanced Scorecard Map -
An ExampleAn Example
Financial
Customer
Business Process
Expand Market Share
Develop Employee Satisfaction
Learning & Growth
Enhance Employee Productivity
Improve Employee Appraisal System
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Identifying Key Performance Indicators (KPI)
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Balanced ScorecardBalanced Scorecard
IdentifyingDefining
MeasuringMonitoring Reporting
Key Key Performance Performance
IndicatorsIndicatorsCompany Company strategystrategy
VisionMissionStrategy
Balanced Balanced ScorecardScorecard
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VisionMission
and ValuesStrategy
Finance
Customer
Internal Business Process
Learning
Key Performance Indicators
Key Performance Indicators
Key Performance Indicators
Strategic ObjectivesStrategic Objectives
KPI = Ukuran atau Indikator yang akan
memberikan informasi sejauh mana kita telah berhasil mewujudkan
sasaran strategis yang telah kita tetapkan
Key Performance Indicators (KPI)Key Performance Indicators (KPI)
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• 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.
Guidelines in Formulating the KPIGuidelines in Formulating the KPI
KPI GuidelinesKPI Guidelines
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Key Performance Indicators - KPIKey Performance Indicators - KPI
Relevan dengan Sasaran Strategis
Apakah KPI memiliki keterkaitan dengan sasaran strategis?
Controllable Apakah pencapaian KPI masih berada dibawah kontrol dan rentang kendali yang ada?
Actionable Apakah sejumlah tindakan dapat dilakukan untuk meningkatkan kinerja pencapaian KPI?
Simple Apakah KPI-nya mudah untuk dijelaskan dan dikomunikasikan?
Kredibel Apakah KPI-nya tidak mudah untuk dimanipulasi?
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Strategic Objective
Measure Results
KPIsRESULT
Measure Activity
KPIsPROCESS
Tingkatan Key Performance Indicators
KPI yang mengukur pencapaian hasil akhir yang
ingin dituju oleh Sasaran Strategis
KPI yang mengukur pencapaian proses atau aktivitas yang dilakukan untuk mencapai Result
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Improvecustomer satisfaction
on service
Measure Results
• Customer Satisfaction Index• Number of complaints
Measure Activity
# of follow-up call after product/service delivery
Tingkatan Key Performance Indicators
Contoh KPI :
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Increase Sales Revenue
Measure Results
• Sales Revenue
Measure Activity
• Jumlah Kunjungan ke Klien Prospektif• Jumlah sales call yang Dilakukan
Tingkatan Key Performance Indicators
Contoh KPI :
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Develop Competent Employee
Measure Results
• Rata-rata Skor Kompetensi
Karyawan
Measure Activity
• Jumlah Pelatihan Per Karyawan Per Tahun
• % Karyawan yang Merealisasikan Individual Development Plan
Tingkatan Key Performance Indicators
Contoh KPI :
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Manage Cost Efficiency
Enhance Long-term Shareholder Value
Increase Revenue Growth
IncreaseCustomer Acquisition
Nurture Customer Satisfaction
Achieve Operational Excellence
Develop Employee Satisfaction
Drive Demand via Customer Relation
Management
Manage Dramatic Growth through
Innovation
Corporate Balanced Scorecard Map - Corporate Balanced Scorecard Map -
An ExampleAn Example
Financial
Customer
Business Process
Learning & Growth
Expand Market Share
Enhance Employee Productivity
Improve Employee Appraisal System
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Tabel BSC dan KPITabel BSC dan KPI
Perspektif Sasaran Strategis KPI Target
Financial (bobot 25)
Enhance Long Term Shareholder Value
Profitability (Rp juta) 5,000
Profitability Growth (%) 10
Increase Revenue Growth
Revenue (Rp juta) 50,000
Revenue Growth (%) 12
Manage Cost Efficiency Overhead Cost Ratio (%) 8
Customer (bobot 25)
Nurture Customer Satisfaction
Customer Satisfaction Index (dalam skala 1 – 10) 8
Expand Market Share Market Share per Product (%) 40
Increase Customer Acquisition
Percentage of Loyal Customers (%) 50
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Perspektif Sasaran Strategis KPI Target
Business Process
(bobot : 25)
Achieve Operational Excellence Number of Product Defects
100 per 1 million
Drive Demand via Customer Relationship
- Time To Response Customers' Request max 24 hours
- Number of Customer Gatherings 6 per year
Manage Growth via Innovation
- Number of New Products Launch 2 in this year
- Number of New Initiatives Implemented for Continous Improvement 10
Learning (bobot : 25)
Develop Employee Satisfaction - Employee Satisfaction Index 8
Enhance Employee Productivity
- Sales Revenue Per Employee (Rp)
500 per employee
Menyempurnakan Sistem Evaluasi Kinerja
- Persentase Penyelesaian Sistem Manajemen Kinerja Baru
100 % ready in November 2008
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Perspektif Sasaran Strategis KPI Target Achievement Score
Financial (25)
Enhance Long Term Shareholder Value
- Profitability 5,000 5,100 102
- Profitability Growth 10 11 110
Increase Revenue Growth
- Revenue 50,000 52,000 104 103 25.80
- Revenue Growth 12 12 100
(103 x 25%= 25.80)
Manage Cost Efficiency - Overhead Cost Ratio 8 8 100
Customer (25)
Nurture Customer Satisfaction - Customer Satisfaction Index 8 7.80 98 93 23.33
Expand Market Share - Market Share per Product 40 37 93
Increase Customer Acquisition
- Percentage of Loyal Customers 50 45 90
Business Process
(25)
Achieve Operational Excellence - Number of Product Defects 100 per 1 million 100 per 1 million 100 99 24.80
Drive Demand via Customer Relationship
- Time To Response Customers' Request max 24 hours average 25 hours 96
- Number of Customer Gatherings 6 per year 6 100
Manage Growth via Innovation
- Number of New Products Launch 2 in this year 2 100
- Number of New Initiatives Implemented for Continous Improvement 10 10 100
Learning (25)
Mengembangkan Employee Satisfaction - Employee Satisfaction Index 8 7.60 95 95 23.75
Mengembangkan Produktivitas Karyawan
- Sales Revenue Per Employee 500 per employee 450 90
Menyempurnakan Sistem Evaluasi Kinerja
- Persentase Penyelesaian Sistem Manajemen Kinerja Baru
100 % ready in November 2008
100 % ready on time 100
97.68
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Strategy Map for Corporate Functions (HR, IT, Finance and
Marketing)
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VisionMissionStrategy
Integration between Corporate and Integration between Corporate and
Division/DepartmentDivision/Department
CorporateScorecard
DivisionScorecard
The Division Scorecard is built by referring to the corporate scorecard
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Optimize HR Efficiency
Drive Long termShareholder Value
Enhance People & Organizational Effectiveness
Achieve HR Process
Excellence
Develop Strategic & Functional HR Competencies
Build Strategic Employee
Competencies
Drive Organizational
Performance
Enhance Technology for HR
Create Climate for HR Action
HR Strategy Map TemplateHR Strategy Map Template
Financial
Customer
HR Internal Process
Learning & Growth
Create Positive Work Environment
Provide Quality HR Service
Provide High Performance People
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Optimize IT Efficiency
Drive Long termShareholder Value
Enhance IT Impact on Enterprise Outcome
Maintain a Reliable IT
Infrastructure
Develop Strategic & Functional IT Competencies
Develop Effective Decision
Support System
Propose and Deliver Transformational
Applications
Enhance IT Tools that Enhance the IT Function
Promote Customer-focused Culture
IT Strategy Map TemplateIT Strategy Map Template
Financial
Customer
IT Internal Process
Learning & Growth
Deliver Consistent, High Quality IT Service
Provide Business Units with Innovative IT Solutions
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Optimize Financial Efficiency
Drive Long termShareholder Value
Enhance Finance Effectiveness onEnterprise Outcome
Achieve FinanceProcess
Excellence
Develop Strategic & Functional Finance
Competencies
Develop Financial Information to
Improve Decision Making
Ensure Compliance with Regulatory Requirements
Use Technology to Improve Financial Information
Delivery
Finance Strategy Map TemplateFinance Strategy Map Template
Financial
Customer
Finance Internal Process
Learning & Growth
Deliver Responsive & Efficient Finance Operations
Provide Clear & Reliable Required Disclosure
Promote Customer-focused Culture
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Optimize Marketing Efficiency
Drive Long termShareholder Value
Increase Sales Revenue
Develop Innovative Marketing
Communication Program
Develop Strategic & Functional Marketing
Competencies
Develop Marketing Business
Intelligence
Accelerate New Product Development
Ideas
Enhance Technology for Marketing
Foster Creative Thinking & Innovative Solutions
Marketing Strategy Map TemplateMarketing Strategy Map Template
Financial
Customer
Internal Process
Learning & Growth
Create Satisfied and Loyal Customers
Enhance Brand Image
Develop Effective Customer Relation
Management
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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 :
[email protected] [email protected] atau telp.
0817 482 32350817 482 3235
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Selesai
Composed by : Yodhia Antariksa, Msc in HRComposed by : Yodhia Antariksa, Msc in HR
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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