Katin Ma'auni: Fassara Tsari zuwa Auna da Mutane Zasu Iya Tattaunawa da Shi

Balanced Scorecard wani tsarin gudanar da aiki ne da Robert Kaplan da David Norton suka gabatar a cikin 'The Balanced Scorecard — Measures That Drive Performance' (Harvard Business Review, 1992). Yana amsa wata matsala ta musamman: kungiyoyi da aka jagoranta ta hanyoyin kudi kawai suna tuki ne ta hanyar madubin baya, saboda sakamakon kudi suna biyo bayan shawarar da ta haifar da su. Scorecard yana daidaita hangen nesa guda hudu: Kudi (yaya muke gani ga masu hannun jari?), Abokin ciniki (yaya muke gani ga abokan ciniki?), Tsarin Kasuwanci na Ciki (menene ya kamata mu yi fice a ciki?), da Koyo & Ci gaba (shin za mu iya ci gaba da inganta? — mutane, tsarin, al'ada). Hanyar da ta fi zurfi, wanda aka haɓaka a cikin aikin taswirar dabarun Kaplan da Norton na gaba, shine silsilar dalili: koyo yana ba da damar hanyoyin, hanyoyin suna bayar da ƙimar abokin ciniki, ƙimar abokin ciniki tana haifar da sakamakon kudi — kowanne ma'auni ra'ayi ne game da dalili, ba kawai ma'auni ba. Don gina daya: bayyana dabarun farko; samo manufofi guda biyu zuwa biyar a kowanne hangen nesa; yi hasashen hanyoyin dalili-da-sakamako a cikin hangen nesan; zaɓi ma'auni na gaba da na jinkiri a kowanne manufa tare da manufofi da masu kula; da duba scorecard a matsayin gwaji na ra'ayin dabaru, ba kawai na aiki ba. Hanyoyin gazawa da aka sani: ƙarin KPI (ma'auni arba'in, babu dabaru), ma'auni ba tare da ra'ayoyin dalili ba, wasa da abin da aka auna (dokar Goodhart), da kuma ɗaukar ra'ayin dabaru da aka ƙarya a matsayin gazawar aiwatarwa. A cikin itacen muhawara, kowanne haɗin dalili yana zama ikirari mai bayyana — 'ingancin shigarwa yana tuka riƙewa' — tare da sakamakon ma'auni suna haɗawa a matsayin shaida don ko a kan hakan, don haka duba scorecard yana zama tunani mai tsari game da ko dabarun gaskiya ne. A cikin sharuɗɗan ingancin yanke shawara, scorecard yana ciyar da ƙimar da abubuwan sadaukarwa; itacen muhawara yana bayar da kyakkyawan tunani game da ikirarin dalili.

Duk tsarin yanke shawara
Jagorar tsarin · daidaiton ƙungiya

Katin Ayyuka Mai Daidaito

Lambobin kudi suna gaya maka yadda shawarar shekarar da ta gabata ta kasance. Katin kimantawa na Kaplan & Norton an gina shi don auna dalilai, ba kawai sakamakon ba — idan zaka iya jurewa sha'awar bin diddigin KPIs arba'in.

TL;DR

Balanced Scorecard (Kaplan & Norton, HBR 1992) yana auna dabaru a cikin hangen nesa hudu da suka haɗu maimakon kudi kaɗai:

  • •Kudi · Abokin Ciniki · Tsarin Ciki · Koyo & Ci gaba — sakamako, da matakai uku na dalilai a ƙasa da su
  • •Kowane mataki ra'ayi ne na dalili: koyo yana ba da damar aiwatarwa, aiwatarwa suna ƙirƙirar ƙimar abokin ciniki, ƙima tana zama sakamakon kuɗi
  • •Kaɗan daga cikin matakan, mallakar da aka nufa — katin kimantawa tare da KPIs arba'in dashboard ne, kuma dashboard ba tsari bane
  • •A kan itacen muhawara, hanyoyin dalilai suna zama ikirari wanda ke auna sakamakon goyon baya ko kai hari — bincike suna gwada dabarun, ba kawai lambobin ba

Abin da katin maki yake — da matsalar da Kaplan & Norton ke warwarewa

A cikin 1992, Robert Kaplan (Harvard) da David Norton sun wallafa "The Balanced Scorecard — Measures That Drive Performance" a cikin Harvard Business Review. Manufarsu ita ce wata dabi'ar gudanarwa da har yanzu take nan: jagoranci ta hanyar ma'aunin kudi kawai. Sakamakon kudi suna alamomin jinkiri — a lokacin da kudaden shiga suka ragu, dalilan (raguwa a ingancin sabis, tsofaffin kwarewa, raunin dangantaka da abokan ciniki) suna da watanni ko shekaru. Jagoranci ta hanyar madubin baya.

Katin maki yana daidaita hangen nesa guda hudu: Kuɗi — ta yaya muke gani ga masu hannun jari?; Abokin ciniki — ta yaya muke gani ga mutanen da muke yi wa hidima?; Tsarin Kasuwanci na Ciki — menene ya kamata mu yi fice a cikin aiki don isar da hakan?; da Koyo & Ci gaba — shin mutane, tsarinmu da al'adarmu na iya ci gaba da inganta? Kowanne hangen nesa yana dauke da wasu manufofi, kowanne manufa tana da ma'auni, burin, da mai kula.

Sashen da ke raba katin maki daga dashboard ya zo a cikin aikin taswirorin dabaru na Kaplan da Norton: hangen nesa suna da zaren dalili. Zuba jari a cikin koyo yana ba da damar ingantattun hanyoyi; ingantattun hanyoyi suna bayar da ƙimar abokin ciniki; ƙimar abokin ciniki tana haifar da sakamakon kuɗi. Idan aka karanta ta wannan hanyar, kowanne ma'auni yana da ra'ayi game da dalili — "idan ingancin shigarwa ya inganta, riƙewa yana biye" — kuma katin maki shine kayan aikin da ke gwada dabarun, ba kawai mita da ke bayar da rahoton aiki ba. Wannan karatun shine kuma abin da yawancin aiwatarwa ke rasa farko. Mahallin: samfuran yanke shawara da, mataki ɗaya sama, kyakkyawan yanke shawara na ƙungiya.

Yaushe za a yi amfani da shi — da kuma lokacin da ba za a yi amfani da shi ba

Katin maki yana samun daraja lokacin da:

  • ✓Tsarin yana nan amma ba ya kai ga ayyuka. Tazarar gargajiya: takardar tsarin da ta dace da kuma sassan da ke inganta duk abin da dashboard ɗin su na gida ya nuna. Katin ƙididdiga shine matakin fassara.
  • ✓Sakamakon kudi yana da lafiya amma yana da rauni. Lokacin da lambobin yau suka dogara da iyawar jiya, manyan hangen nesa suna bayyana rushewar kafin wanda ke biya ya bayar da rahoto.
  • ✓Mahimmancin dalilin aiki tare yana da muhimmanci. Tsarin maki yana tilasta ayyuka su ga yadda auna su ke ciyar da juna - yawanci shine karon farko da ingancin goyon baya da rates na sabuntawa suka kasance a cikin tattaunawa guda.

Da kuma hanyoyin gazawarsa:

  • ✗KPI hauhawar farashi. Auna arba'in a cikin hangen nesa hudu ba daidaito bane; dashboard ne tare da falsafa. Ka'idar ita ce auna burin biyu zuwa biyar a kowanne hangen nesa, kowanne tare da auna jagora guda da auna jinkiri guda.
  • ✗Matakan ba tare da tunani ba. Idan babu wanda zai iya cewa wane haɗin kai ne mataki ke gwadawa, to, yana zama ado. Taswirar dabaru tana zuwa ta farko; matakan suna fitowa daga gare ta.
  • ✗Dokar Goodhart. Lokacin da wani ma'auni ya zama manufa, yana daina auna — ƙungiyoyi suna inganta lambar, ba maƙasudin ba. Ma'auni masu haɗaka (inganci tare da yawan, sauri tare da sake aiki) da al'adar duba gaskiya sune hanyoyin magancewa.
  • ✗Zargin aiwatarwa lokacin da hasashen ya gaza. Ingantaccen shigarwa, riƙon bai motsa ba — wannan ba ƙarancin aiki ba ne, wannan ikirarin dalili ne wanda aka ƙirƙira. Daukar hakan a matsayin gazawar aiwatarwa yana ɓata ainihin koyo da aka gina don samun sakamakon.

Mataki-mataki, tare da misali da aka yi aiki da shi

Misalin yanayi: wani kamfani na software na B2B da aka kirkira wanda dabararsa ita ce lashe kasuwar tsakiya ta hanyar ingancin sabis. Hanyar:

  1. 1Fassara dabarar farko. "Samun asusun kasuwa na tsakiya ta hanyar sabis da ya fi kyau, wanda aka kera ta hanyar riƙewa da faɗaɗa." Babu jumlar dabarar, babu katin maki — auna suna buƙatar wani abu don fassara.
  2. 2Fitar da manufofi bisa ga hangen nesa, daga sama zuwa kasa. Kudi: kara adadin kudaden shiga da aka riƙe. Abokin ciniki: zama mai sayarwa da ƙungiyoyin kasuwa ke ba da shawara. Tsari: warware matsaloli cikin sauri fiye da kowanne mai gasa; shigar da sabbin abokan ciniki cikin kwanaki, ba watanni ba. Koyo: gina ƙwarewar goyon bayan matakin manya da riƙe ta.
  3. 3Zana taswirar dalilai. Taimakon ƙwarewa (L&G) → saurin warwarewa da lokacin shigarwa (Tsari) → ƙimar shawara (Abokin ciniki) → riƙon kuɗin shiga na net (Kudi). Kowanne ƙwanƙwasa ra'ayi ne, kuma zana su yana bayyana waɗanda babu wanda ya yi imani da su.
  4. 4Zaɓi matakan — jagora guda, jinkiri guda a kowanne buri. Magani: matsakaicin lokaci zuwa magani (jagora) da kuma yawan tuntuba na maimaitawa (jinkiri, yana kama wasan kwaikwayo). Kwarewa: rufin takardar shaida (jagora) da kuma riƙon ƙungiyar tallafi (jinkiri). Manufofi da masu mallakar kowanne.
  5. 5Dubawa a matsayin gwajin ra'ayi. Kwanaki hudu: lokacin warwarewa ya kai burin — shin kason shawarwarin ya bi? Idan eh, silsilar tana nan. Idan a'a, tattaunawar mai ban sha'awa tana farawa: shin haɗin yana da kuskure, an yi amfani da ma'aunin, ko jinkirin ya fi yadda aka yi tunani?
  6. 6Yanke itace kowace shekara. Kowane mataki yana sake tabbatar da wurin sa ta hanyar ambaton hanyar dalilin da yake gwadawa. Matakan marasa iyaye — wadanda suka taru — ana yanke su kafin su karu.

Katin maki a matsayin itacen hujja

A cikin ma'anar ingancin yanke shawara, katin maki yana ba da kimantawa & musayar (abin da 'nasara' ke nufi, wanda aka auna a cikin ra'ayoyi hudu) da sadaukarwa ga aiki (masu mallaka, manufofi, tsarin duba). Wurin rauni na shi shine ainihin ɓangaren da ke ɗaukar nauyi: ƙa'idodin dalilai, waɗanda ke cikin zane wanda ba kowa zai iya jayayya da shi. A kan itacen jayayya, suna zama masu jayayya:

Kowane alamar dalili → wata bayyana ikirari

"Saurin warwarewa yana tura shawarwari a cikin rukuninmu" ikirari ne tare da dalili — kuma tare da hujjojin masu shakku da aka haɗa tun daga ranar farko, ba a furta su a cikin bita ba.

Auna sakamakon → shaidar kan ikirarin

Lambobin kowane kwata suna da alaƙa da hanyoyin dalilin da suke gwadawa. Hanyar da shaidarta ke dawowa da sakamako mara kyau tana bayyana a matsayin rashin nasara — tattaunawar game da ƙarya-hujja tana faruwa a cikin rajista.

Zargin wasanni → kalubale

"Lokacin warwarewa ya inganta saboda ana sake rarraba takardun wahala" yana shigowa a matsayin kalubale kan darajar shaidar ma'aunin — an duba, an amsa, ko an tabbatar.

Tsarin juyawa → gyare-gyare bisa dalilai

Idan aka bar hanyar haɗi, itacen yana ci gaba da dalilin. Tsarin shekara mai zuwa yana gado tunanin, kuma katin maki yana daina zama shekara-sifili kowace shekara.

Sigar jumla guda ɗaya

Katin maki yana bayar da ƙima da sadaukarwa; itace mai jayayya tana bayar da hujjoji masu kyau game da ikirarin dalilai da dukkanin kayan aikin ke dogara akai. Duba ingancin yanke shawara.

Kwatancen Kwatancen da sauran hanyoyi

Idan tambayarka ita ce…Kai gaMe ya sa ba a yi amfani da katin maki ba?
Shin abubuwan ciki guda bakwai suna daidaita ko a'a?McKinsey 7S7S yana tantance daidaito; katin maki yana ɗaukar dabaru kuma yana auna ta
Ta yaya za mu inganta wani tsari, a jere?Zagaye PDCAPDCA shine zagaye ingantawa a cikin burin katin kidaya.
Wane dabaru ya kamata mu bi?SWOT / Hanyoyi Biyar + jagorar masu zaɓaKatin maki yana fassara dabaru; ba ya samar da ita.
Me zai iya jawo wa dukkan ra'ayoyi hudu a lokaci guda?Gudanar da hadarin kasuwanciKatin sakamako suna bibiyar sakamakon da aka nufa, ba kuma fuskantar barazana ba.

Tambayoyi da aka fi yi

Menene hangen nesa hudu na Balanced Scorecard?

Kudi — ta yaya muke gani ga masu hannun jari; Abokin ciniki — ta yaya muke gani ga mutanen da muke yi wa hidima; Tsarin Kasuwanci na Ciki — menene ya kamata mu yi fice a cikin aiki; da Koyo & Ci gaba — shin mutane, tsarinmu da al'adunmu na iya ci gaba da inganta. Kaplan da Norton sun gabatar da su a cikin labarinsu na Harvard Business Review na 1992 a matsayin gyara ga jagoranci ta hanyar ma'aunin kudi kawai, wanda ke zama alamomin jinkiri. Ana nufin a karanta ra'ayoyin a matsayin silsilar dalilai: koyo yana ba da damar hanyoyi, hanyoyi suna bayar da darajar abokin ciniki, kuma darajar abokin ciniki tana haifar da sakamakon kudi.

Menene taswirar dabaru?

Tsarin ɗaukar nauyi na katin ƙididdiga, wanda aka haɓaka a cikin aikin Kaplan da Norton na baya: wani zane na shafi guda na hanyoyin dalili da tasiri daga manufofin Koyo & Ci gaba har zuwa Tsari da Abokin ciniki zuwa sakamakon Kudi. Darajarsa ita ce yana tilasta kowanne ma'auni ya sami wurin sa ta hanyar ambaton hasashen dalilin da yake gwadawa — 'ingantaccen shigarwa yana haifar da riƙewa' — kuma yana bayyana hanyoyin da ba kowa ke gaskanta kafin a auna su. Katin ƙididdiga ba tare da taswirar dabaru ba jerin KPI ne mai rarrabawa; taswirar ita ce ke sa ya zama dabarar da za a iya gwadawa.

Nawa ne adadin ma'auni da ya kamata a sami a cikin Balanced Scorecard?

Kadan ne har kowanne yana da suna na hujja mai haifarwa, mai shi, da tattaunawa ta gaskiya — a aikace, manufofi guda biyu zuwa biyar a kowane hangen nesa tare da kusan ma'auni guda daya na gaba da guda daya na baya, don haka a cikin tsari na ma'auni 15–25 gaba ɗaya don katin ƙididdiga na matakin ƙungiya. Karuwar KPI ita ce mafi yawan yanayin gazawa: ma'auni arba'in katin dashboard ne tare da falsafa, ba dabarar ba. Wani amfani na shekara-shekara shine sanya kowanne ma'auni ya sake tabbatar da wurinsa ta hanyar ambaton haɗin da yake gwadawa; marasa iyaye za a yanke.

Menene babban kuskure na Balanced Scorecard?

Masu fafata biyu don taken. Dokar Goodhart: idan wani ma'auni ya zama manufa, kungiyoyi suna inganta adadin maimakon burin — lokacin warwarewa yana inganta saboda an sake rarraba tikiti masu wahala. Hanyoyin kariya suna da ma'auni masu jituwa (sauri tare da sake aiki, yawan aiki tare da inganci) da al'adar duba da ke daukar zargin wasa a matsayin kalubale na gaskiya. Kuskuren da ya fi laushi: daukar wani ra'ayi na jari hujja da aka canza a matsayin gazawar aiwatarwa. Idan ingantaccen shigarwa ya inganta kuma riƙewa ba ta motsa ba, ikirarin dabarar shine abin da ya gaza — kuma hukunta kungiyar yana lalata ainihin koyon da katin sakamakon ke da nufin samarwa.

Yaya Balanced Scorecard ke aiki a kan itacen muhawara?

Kayan al'amura suna zama hujjoji masu bayyana - 'saurin warwarewa yana haifar da shawarwari a cikin rukuninmu' - kowanne tare da dalilinsa da, a mahimmanci, tare da hujjojin masu shakku da aka haɗa tun daga farko. Sakamakon auna kowane kwata yana haɗuwa a matsayin shaida akan hanyoyin da suke gwadawa, don haka ra'ayin dalilin da ya gaza yana bayyana maimakon a musanta; zargin caca yana shigowa a matsayin kalubale akan darajar shaidar auna; kuma lokacin da aka gyara ko a daina wata hanya, dalilin yana kasancewa. Binciken katin maki yana zama gwaje-gwaje masu tsari na ko tsarin yana da gaskiya, tare da tarihin da zagayen shirin na gaba ke gado.

Tsarukan da suka shafi

Tsarin McKinsey 7S

Dabaru, tsari, tsarin, ƙimar da aka raba, ƙwarewa, salo, ma'aikata — duba daidaito ga ƙungiyoyi a cikin canji.

Zagaye PDCA

Tsara-Yi-Duba-Aiki (da dalilin da ya sa Deming ya fi son Nazari): zagayowar ingantawa da ke daukar kowanne canji a matsayin gwaji.

Sa kafofin dalili suyi jayayya da kansu

Taswirar dabaru tana haɗa da ikirari, lambobin kwata a matsayin shaida, zargin caca a matsayin kalubale a fili — wani kati na gwaji wanda ke gwada dabarun maimakon kyautata shi.

Fara Kyauta — Babu Katin Bashi

Kyauta har abada ga mutane