Melissa Elizabeth Acosta Muñoz
Hugo Alberto Paredes Argoty
Oscar Andrés Rosero Calderón
Brayan Ivan Bravo Ramos
Estudiantes de ingeniería Electrónica de la Universidad de Nariño
2014.
“Las ideas y conclusiones de esta presentación reflejan la opinión de los
autores y no de la Institución”
BALANCED SCORECARD
CONCEPT
The Balanced Scorecard is a model that becomes a very useful tool for strategic management. It is based on the definition of strategic objectives, indicators and strategic initiatives, establishing cause-effect relationships through the strategic map in four basic perspectives, financial, customer, internal processes and learning-growth, is translated the strategic objectives directly related and to be measured through indicators, aligned initiatives. The successful implementation of the BSC is to involve people from different levels and areas of the organization.
THE CMI: A TOOL TO IMPROVE QUALITY ADMINISTRATIVE
The Balanced Scorecard (BSC hereafter) defined by Kaplan and Norton (1992) considered the most globally recognized authority on management control; is the evolution of Traditional control box ("Tableau de bord" become fashionable in the sixties in France), which provided information on specific aspects of an organization, but that did not allow us to have a global view of it as does the WCC. To achieve this the CMI uses a set of indicators that, unlike the standard dashboards are fully integrated and coordinated through cause - effect relationships, with the objectives and goals of the organization.
Outlook Scorecard
The need for the implementation of the balanced scorecard appears, reporting the following benefits:
• Defines and clarifies the strategy.• Provides a picture of the future showing the path leading to it.• Communicate strategy throughout the organization.• It is a management tool.
THE FOUR PHASES FOR IMPLEMENTING THE BALANCED SCORECARD
Defining the strategy
Phase 1
Strategic objectives
Strategic map and aims
Communication, implantation, take
off and automatizing
Phase 2
Phase 3
Phase 4
THE FOUR PHASES FOR IMPLEMENTING THE BALANCED SCORECARD
• Phase 1: Defining the strategyThe end of this phase is given by the preparation of a model report to be presented by the executive team for its validation. Such a report must have as results the following elements:– Mission– Vision– Challenges– Opportunities– Strategic orientation Themes– Value chain– Perspective model, Balanced Scoreboard architecture– Project plan
THE FOUR PHASES FOR IMPLEMENTING THE BALANCED SCORECARD
• Phase 2: Strategic objectives
The expected results in this phase are:
– Strategic objectives– Preliminary cause-effect model– Strategic and responsible Measures (indicators)– Strategic vectors and value levers
THE FOUR PHASES FOR IMPLEMENTING THE BALANCED SCORECARD
• Phase 3: Strategic map and aims
As a final element one has the preparation of the necessary material for the validation of the elements defined in this phase. An aspect to be taken into account is that in this phase, the guide team must choose mechanisms, e.g. a software, for the Balanced Scoreboard implementation.• In this phase the expected results should be:
– Detailed strategic objectives– Cause-effect model, with vectors and levers– Strategic Measurements (indicators) and those responsible– Aims per indicator– Strategic initiatives
THE FOUR PHASES FOR IMPLEMENTING THE BALANCED SCORECARD
• Phase 4: Communication, implantation, take off and automatizing
With this phase one expects to obtain results which generate impact in the organization, that is why such results should be focused on:
– In divulgation– Automatizing– Establishing the managerial agenda of the Balanced Scoreboard– Definition of action plan for pending details– Initiatives of alienation plans and strategic objectives.– Take off plan for the whole organization
STATISTICAL TOOLS
• Strategic objectives • Preliminary cause-effect model • Strategic and responsible Measures (indicators) • Aims per indicator• Strategic initiatives
• Using the BSC methodology, modeling from an example, the Technical Services Department of Tourist Facility Ambyacu.
• According to the BSC methodology, it is necessary from the Mission, Vision and Strategic Objectives. Well, in this case, for a Technical Services Department can be defined how:
EXAMPLE OF BALANCED SCORECARDTOURIST CENTER AMBYACU
• Vision • Mission
The mission can be seen as fundamental aspects:
1. optimum technical condition of the installed equipment
2. care for the environment and health
3. saving energetic carriers
4. sustainability, both financial and the growth of knowledge
5. high quality service
6. decrease in operating costs
REFERENCES
• Martínez, F. (2007, 30 de marzo). El Cuadro de Mando Integral como Herramienta de Gestión [monografias.com]. Recuperado de http://www.monografias.com/trabajos43/cuadro-mando-gestion/cuadro-mando-gestion.shtml
• Tarantino, S. (2013, 08 de Mayo). Cuadro de Mando Integral (CMI) o Balanced Scorecard y 3 de sus pilares [degerencia.com]. Recuperado de http://www.degerencia.com/articulo/cuadro-de-mando-integral-cmi-o-balanced-scorecard-y-3-de-sus-pilares_/imp
• Asociación Gallega Empresas TIC, (AGESTIC). (2008, 03 de junio). Cuadro de Mando Integral (CMI) [es.slideshare.net]. Recuperado de http://es.slideshare.net/agestico/cuadro-de-mando-integral-cmi
• Blog sobre Business Intelligence. (2013, 20 de junio). Cuadro de Mando Integral: Todo lo que Debes Saber [lantares.com]. Recuperado de http://www.lantares.com/blog/bid/331346/Cuadro-de-Mando-Integral-Todo-lo-que-Debes-Saber
• Blog sobre Business Intelligence. (2013, 04 de agosto). El modelo de las 4 fases en el Cuadro de Mando Integral [lantares.com]. Recuperado de http://www.lantares.com/blog/bid/337086/El-modelo-de-las-4-fases-en-el-Cuadro-de-Mando-Integral
• Montoya, C. (2011 , jul./dic. ).El Balanced Scorecard como Herramienta de Evaluación en la Gestión Administrativa [scielo.org.ar]. Recuperado de http://www.scielo.org.ar/scielo.php?pid=S1668-87082011000200003&script=sci_arttext&tlng=en
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