本书阐述了平衡计分卡作为有效战略管理工具的应用。在简要介绍了平衡计分卡的概念和发展历史后，作者着重描述了他们就此理论在中国的具体实践；在原有平衡计分卡理论的基础上，将其延伸至协调组织体系、流程改进、人力资源系统(能力发展、浮动薪酬、领导力、组织学习和企业文化)等领域，构建了系统的平衡计分卡体系；同时更指出了在实施平衡计分卡体系过程中可能遇到且必须解决的问题，并提供了实践证明行之有效的解决方案。
Irv Beiman, Ph.D., Founder & Chairman, eGate Consulting Shanghai Ltd.
Dr. Beiman was the first foreign psychologist to live and
consult in China. He has helped more than 100 companies on two continents improve their business
performance. Irv Beiman and his business partner were the first
to bring business process improvement and re-engineering (BPI/BPR) to China in 1993, and the first to bring BSC consulting and training to China in 1996.Since then, they have refined their strategy execution methodology over many cases in China.
Yong-Ling Sun, DBA, Founder & CEO, eGate Consulting Shanghai Ltd.
Dr. Sun earned an MBA from Duke University in 1989. In 1993, she returned to China and co-founded East Gate Consulting with Dr. Irv Beiman. In 1996, she began designing and
implementing organizational change projects in China based on the Balanced Scorecard methodology.
From 1997 to 1998, she served as Country Manager of Hewitt in China.She has provided extensive consulting and training services to more than 80 companies in China. Yong-Ling Sun is one of the most recognized and best-known consultants in China.
As China continues to grow economically, strategic management is becoming increasingly important for organizations in China. Chinese executives and managers are thirsty for learning about how to compete successfully in both domestic and global markets. Increasing competition is stimulating their thirst for learning how to develop strategically effective organizations. These conditions have created a clear need for a systematic approach to formulating, executing and adjusting organizational strategy in China.
The Balanced Scorecard
During the prior decade a systematic methodology for strategic management has emerged within global organizations. It makes use of a new and innovative approach, called the Balanced Scorecard. By the end of the previous century more thfin half of the largest organizations in the world were using this approach to improve the definition and execution of their strategies.
The Balanced Scorecard was originally developed by Harvard University Professor Robert Kaplan and consultant David Norton, with 1992 marking the date of their first publication on the subject. Kaplan and Norton's use of the Balanced Scorecard has continued to evolve as they contribute to their client organizations, and continue to learn from those same clients. Their published books and articles are extensively referenced in the first half of this book. They have made a breakthrough contribution to the field of management in general, and specifically to the field of strategic management. We have the utmost respect and appreciation for their work, which has taken place primarily within fully developed western economies.
The Balanced Scorecard Methodology
Our own work with the Balanced Scorecard has taken place in China since 1996, after first establishing East Gate Consulting in Shanghai in 1993. East Gate brought business process improvement to China as a supplier, working with more than 100 China organizations helping them execute their business strategies. After East Gate was acquired by Hewitt Associates and we served for two years as country managers for Hewitt in China, we formed our second China enterprise, eGate Consulting. Our focus at eGate is on consulting, training and software that enable Chinese organizations to better formulate, execute and adjust their business strategies. This extends to the realm of process improvement, competency development, variable pay, leadership and culture--all components of what we call the Balanced Scorecard Methodology.
We believe the publication of this book marks a milestone for strategic management in China. The reason is that this book describes a methodology for strategic management that can be systematically applied in virtually any organization in China. This methodology has been adapted from Kaplan and Norton's work for specific application in China. Our experience clearly indicates that BSC implementation success in China requires a more comprehensive approach than what is typically the case in western countries. Because of this, in addition to referring to the "Balanced Scorecard", we also refer to the "Balanced Scorecard Methodology". Target Audience
Our target audience for this book is executives, managers and entrepreneurs in China, as well as government officials who are looking for a systematic way to improve the quality and efficiency of their organizational units. We believe the book is highly suitable as a text for MBA courses in strategic management, leadership, human resources, organizational behavior and change management. Each of these content areas is an appropriate arena for the Balanced Scorecard Methodology. Examination of the chapter topics below reveals why this is the case. Organization of the Book
This book delivers a comprehensive overview of the evolving BSC Methodology that we have been applying in China since 1996. The primary focus of each chapter is summarized below:
· Chapter 1 addresses the multiple challenges that can arise when attempting to set and reach challenging organizational goals in China.
· Chapter 2 provides an introduction to the BSC Methodology and the elements of a single Balanced Scorecard.
· Chapter 3 describes the historical development of the BSC approach.
· Chapter 4 summarizes published international BSC cases, including analysis of the implications of each case for application in China.
· Chapter 5 offers a detailed explanation of the concepts, principles and tools that can be systematically applied to strategy formulation.
· Chapter 6 focuses on setting BSC objectives, including a discussion of measurement issues.
· Chapter 7 addresses a critically important issue for strategic management in China: using the BSC Methodology to design organizational alignment and overcome functional silos.
· Chapter 8 extends the explanation of BSC Methodology alignment to Human Resource systems, with a focus on competency development, variable pay and composition of the work force.
· Chapter 9 addresses the more conceptual issue of organizational culture from a practical perspective---organizational readiness for the BSC Methodology.
· Chapter 10 is devoted to identification of the typical business process problems in China and how the BSC Methodology can be used to achieve process improvement and more effective strategy execution.
· Chapter 11 offers a comprehensive three tier model of leadership and explains how the BSC Methodology can be used to lead change and provide a structure for organizational learning at multiple levels.
· Chapter 12 describes the stages of implementing the BSC Methodology in China and identifies important success factors for implementation.
· Chapter 13 describes the current status the BSC Methodology in China and offers predictions for future directions in how it will evolve. Balanced Scorecard and Strategy Execution: Applications in China has given us an opportunity to apply the concept of "balance" in writing the book:
· We include both context and detail, to explain a more complete picture of how strategic management can be successfully implemented in China.
· We include both international and Chinese cases to illustrate the practical application of concepts, issues and tools.
· We present both models and methods, to help managers understand a useful conceptual framework for strategic management within which they
can take practical and effective action. Clarity, Focus and Alignment
Writing this book has given us an opportunity to translate our experience, learning and intuitions into words, thereby subjecting them to logical analysis. In a related fashion, the BSC Methodology enables the development of three critical characteristics of successful organizational strategy: clarity, focus, and alignment. We have experienced more than a few moments, when we found ourselves staring at a blank computer screen, trying to figure out how to express what we have learned and explain how we do what we do. These moments of focused reflection eventually led to clarity and a worthwhile learning process. In sharing our experience of this learning with a colleague, we described it in the following manner: "Writing this book has been a truly interesting experience. It has given us an opportunity to translate moments of clarity into words."
We hope that you, the reader, will find these words as worthwhile as we have found the experience of writing them. In this manner we will experience with you the longstanding Chinese principle of mutual benefit. As we express at the end of the book, we do so at the beginning as well: May your journey be a rewarding one! Acknowledgements
We have had many teachers and guides in the 60 years of work experience and almost 40 years of education accumulated between the two of us. They are too numerous to specifically acknowledge. Our clients have all been good people who provided us with excellent learning opportunities, and we wish to thank them for opening their organizations to us. Several of these clients are deserving of specific acknowledgement:
· Douglas Dawson of Shanghai Ingersoll Rand was the GM who retained us for our first organizational consulting project in China in 1993. We credit Doug with helping to focus our consulting experience on what the China market needed at the time.
· Jack Bresnahan of Shanghai Norton Abrasives was the GM who first pulled us into helping China manufacturing companies analyze and improve their business processes in cross functional teams in 1994. We cooperated with Jack in designing the first iteration of an organizational change process that relied heavily on problem solving and process improvement. We eventually delivered that process to more than 70 companies in China. We continue to use the learning from those projects. It is threaded throughout this book.
· Jeffrey Reid was GM of Beijing CPC Foods, a unit of Best Foods, the largestglobal food company in the mid 1990's. He retained us for a comprehensive organizational consulting project in which the Balanced Scorecard was a key element, along with process improvement, competency development and localization. Jeff was an excellent role model for how to coach and develop local managers. He demonstrated a willingness to experiment that we continue to appreciate and find useful today.
· Mr. Zhou Yi Ping was GM of Jinshan Telecom, a unit of China Telecom. In 2001, he had the unusual foresight to anticipate the value of the BSC Methodology for state owned enterprises in China that are facing the need for change and increased competitiveness. He also had the foresight to use a BSC software solution developed by eGate Consulting to automate the BSC process and to track and analyze his company performance. He demonstrated leadership commitment in causing his organization to design and implement theBSC Methodology.
· Mr. Du Min, GM of Qingdao Shengyuan Milk Co., has a deep understanding of the strategic value of the BSC Methodology for his organization in coping with an increasingly competitive market. He has demonstrated strong commitment to deployment of the methodology, with the process unfolding smoothly as a result of his leadership. He recognizes that business process is an important enabling driver for business strategy execution, and has committed resoui:ces to business process improvement/reengineering in order to ensure successful BSC implementation.
Writing and translating a book such as this in less than 4 months requires intensely dedicated support. Our staff has demonstrated unusual commitment and persistence in accomplishing a difficult and demanding translation project. Jean Wu, as one of two primary translators, has maintained a cheerful smile and willing attitude despite long hours and weekend work. We are deeply appreciative of her commitment, and the intensity and quality of her work.
Jane Shi and Arlene Xu have provided secondary translation on an as needed basis, in addition to their other varied responsibilities. Juggling multiple tasks in a hectic office is not easy, and Jean Wu, Jane Shi and Arlene Xu have demonstrated genuine commitment in achieving this. In addition to her other demanding responsibilities as a consultant, Lufei Bao has provided translation quality checks over long hours and much weekend work. She has an endless supply of energy, and we are glad it was available.
In addition to our staff, Andrew Hou, as the other primary translator, has delivered high quality translation through evening and weekend work. We are equally appreciative of his output. Grace Bell provided much needed translation quality checks for the first few chapters of the book on a part-time basis.
A final comment. This book shares much of the learning we have accumulated over decades of professional activity. We acknowledge the book's content has been influenced by our own perceptions and interpretations. We hope you will find these observations and suggestions useful. We encourage you to use the Balanced Scorecard Methodology as you continue your management journey. We believe you will find it a worthwhile vehicle for lifetime learning.
Irv Beiman, Ph.D.
Yong-Ling Sun, MBA, DBA
Shanghai
July, 2003
（美）Irv Beiman（毕意文）;Yong-Ling Sun（杨永玲）：暂无简介
Praise
Foreword
Preface
Chapter 1 Management Challenges in China
1.1 External Business Challenges
1.2 Internal Organizational Challenges
1.3 How to Compete
1.4 Summary
Chapter 2 Balanced Scorecard Overview
2.1 What Is the BSC Methodology
2.2 What Are the Elements of a Single Balanced Scorecard
2.3 Why Is the BSC Methodology Useful in China
2.4 Summary
Chapter 3 BSC Historical Development
3.1 Stage l: BSC for Performance Measurement
3.2 Stage 2: BSC for Measurement and Management of Strategy
3.3 Evidence for BSC Effectiveness
3.4 Summary
Chapter 4 Global BSC Applications
4.1 Business Applications of BSC
4.2 Government Applications of BSC
4.3 Summary
Chapter 5 BSC and Business Strategy
5.1 Strategy Execution Challenges
5.2 Business Cycle, SWOT Analysis, and Value Proposition
5.3 Mission, Vision, and Strategic Focuses
5.4 Linking Business Strategy to the BSC
5.5 Strategy as Hypothesis Testing
5.6 BSC and Strategy Maps
5.7 Summary
Chapter 6 BSC, Objective Setting and Measurement
6.1 Measurement and KPIs
6.2 Cause-and-Effect Analysis
6.3 Measurement Problems and Opportunities
6.4 Financial Perspective
6.5 Customer Perspective
6.6 Process Perspective
6.7 Learning and Growth Perspective
6.8 Summary
Chapter 7 Designing Organizational Alignment with BSC
7.1 BSC and Organizational Architecture
7.2 Organizational Misalignment
7.3 Establishing Vertical Alignment
7.4 Establishing Horizontal Alignment
7.5 BSC and Organizational Structure
7.6 Summary
Chapter 8 BSC and Human Resource Systems
8.1 Competency Development
8.2 Linking BSC Methodology to Competency Development
8.3 Linking BSC Performance Management to Variable Pay
8.4 Linkage to Recruitment, Selection and Retention
8.5 HR Manager's Changing Role
8.6 Summary
Chapter 9 BSC and Organizational Culture
9.1 Key Aspects of Organizational Culture
9.2 Enterprise Types and Cultural Readiness for BSC Methodology
9.3 Summary
Chapter 10 BSC and Business Processes
10.1 Importance of Business Processes
10.2 Our Process Improvement and BSC History in China
10.3 Common Process Problems
10.4 Alternatives for How to Approach Process Improvement
10.5 Core Tools for Process Improvement and Redesign
10.6 Process Measurement
10.7 Business Arenas for Change and Improvement
10.8 Creating an Environment Conducive to Creativity andInnovation
10.9 BSC Methodology and a Culture of Focused Improvement
10.10 Summary
Chapter 11 BSC, Leadership and Learning
11.1 Organizational Leadership in China
11.2 BSC as the Context for Leadership in China
11.3 Three Arenas for Comprehensive Leadership
11.4 BSC Methodology and Organizational Learning
11.5 Leading Change with the BSC Methodology
11.6 BSC as the Framework for Measuring and Developing
Comprehensive Leadership in China
11.7 Summary
Chapter 12 BSC Implementation
12.1 BSC Implementation Process
12.2 Implementation Success Factors
12.3 Summary
Chapter 13 BSC and China: Current Status and Future Directions
13.1 Current Status
13.2 Future Directions
13.3 Summary
About the Authors
