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1 www.rajapresentasi.com Managing Managing Corporate Corporate Performance Performance with with Balanced Balanced Scorecard Scorecard

Balanced Scorecard

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Page 1: Balanced  Scorecard

1www.rajapresentasi.com

Managing Managing

Corporate Corporate

Performance Performance

with Balanced with Balanced

ScorecardScorecard

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2www.rajapresentasi.com

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

Dimohon untuk tidak mengcopy, menggandakan, dan mendistribusikan file presentasi ini melalui email atau piranti digital lainnya tanpa ijin dari rajapresentasi.comMari kita saling berikhtiar membangun kejujuran.

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