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The Roles of Human Capital in Balanced Scorecard

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Opening up communication between management and employees ... Individual Asset Multiplier: Weighted average assessment of ... Personal Capability Profile ... – PowerPoint PPT presentation

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Title: The Roles of Human Capital in Balanced Scorecard


1
The Roles of Human Capital in Balanced Scorecard
  • ??.??.??? ??????????
  • ?????????????????????????????????????????
  • ??????????????????????????
  • ?????????????????????

2
The Roles of Human Capital in Balanced Scorecard
  • ??.??.??? ??????????
  • ?????????????????????????????????????????
  • ??????????????????????????
  • ?????????????????????

3
??????????????????? ????????????? Balanced
Scorecard ????????????
?????????????????? (Measurement Systems)
????????????????????????????????????? (Strategy
Implementation
??????????????? (Management Systems)
4
???????? BSC ???????????????????
  • ??????
  • ???????????????????
  • ????????????????????????????????????????????
  • ????????????????????????????????????????????
  • ??????????????????????????????
  • ?????????????????????????????????
  • ???????????
  • ???????????

5
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6
Strategy Map
Financial
Customer
Internal Process
Learning growth
7
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8
???????? BSC ????????????
Corporate Scorecard
Division Scorecard
Department Scorecard
Personal Scorecard
9
????????????????????????? Balanced Scorecard
?????
  • ??????????????????????????????????????????????????
    ????????????????? (Learning and Growth
    Perspective)
  • ??????????????????????????????????????????????????
    ???????
  • ???????????????????????
  • ???????????????????????????????
  • ????????????????????????????????
  • Turnover Rate
  • ???????????????????????????????
  • Downtime

10
??????????????????????????????????????????????????
??????????????????
  • ???????????????????????????????? (Intangible
    Factors)
  • ?????????????????????????????????????????
  • ??????????? ????????????????????????? (Financial
    Ratios), ???????????????????????????????
    (Shareholder Value)
  • ?????????? Customer Value Analysis, Customer
    Relationship Management
  • ?????????????????? Value Chain, Process
    Management
  • ?????????????????????????? ???????????

11
??????????????????? ??????????????????
?????????...
  • ?????????????????????? ???????????????????????????
    ??????????
  • ?????????
  • ??????????????????????? ??????????????
  • (If you cant measure, you cant manage)
  • ??????????????????????? ?????????????
  • (If you cant measure, you cant improve)

12
Human Capital ????????
  • ??????????????????????????????????????????????????
    ????????????????????????? (Intangible Assets)
    ????????????
  • Knowledge
  • ?????????????????????
  • ??? ????????????????
  • ???????????????
  • ??????????????????????????????????????????????????
    ??? Intellectual Capital
  • ?? (Human Capital) ???????????????????????????????
    ?????????????????? (Intellectual Capital)
  • ??????????????????????????????????????????????????
    ??????????

13
??????????????????????????????????
  • ??????????????????????????????????????????????????
    ??????????????????????????? ??????????????????????
    ?????????????????????????????? (Value and
    Contribution of People)
  • ?????????????????????????????????
  • ??????????????????????????????????????????????
    ??????????????????????????????????????????????????
    ??????????
  • ??????????????????????????????????????????????????
    ??? ?????????????????????????????????????????????
    ???????????????????

14
??????????????????????????????????
  • ???????????????????????????????????????
    ???????????????????????????????????
    ???????????????????????????? ?????????????????????
    ???????????
  • ???????????????????????? ?????????????????????????
    ???????????? ??????????????????
  • ?????????????????????????????? ???????????????????
    ???????
  • ???????????????????????????????????????????????
    ??????????????????????? Part-time ????????????
  • ????????????????????????????????????????????????
    ??????????????????????????????????????????????????
    ???
  • ???????????????????????????????
    ???????????????????????

15
  • ??????????????? Balanced Scorecard
    ??????????????????????????????????????????????????
    ????????????????
  • Kaplan / Norton HR Action Working Group
  • ???????????????????????????????? Human Capital
    ???????????????????
  • Healthy Scorecard
  • ??????????? ??????????????????????????????????????
    ?????????
  • Human Capital ROI
  • Human Assets Worth
  • Intellectual Capital

Good Management
Good Health
Skilled and Motivated Workforce
16
??????????????????????????????????? ??? Human
Capital
  • ?????????????????????? (Intangible assets)
    ????????????????????????? ???????????????????
    ??????????????????????????????????????????
  • Strategic Readiness
  • ??? Balanced Scorecard ???????????????????????????
    ????? ????????????????????????????????????????????
    ?????????????????????????? (Readiness of
    Intangible Assets) ???????????????????????????????
    ??????

17
The Human Capital Readiness Report
  • ????????????????????????????????
    ?????????????????? Human Capital ?????????
  • ??????????????????????? Human Capital Readiness
    Report
  • ?????????????????????????????????????
  • ?????????????? ??????????????????????????????????
    Human Capital ????????????????????????????????????
    ????????????

18
?????????????????? Human Capital
?????????????????????
  • ?????????????????????????? Balanced Scorecard
    ???????????? ???? Human Capital
    ?????????????????????????????????
  • Strategic Skills / Competencies (80)
  • Leadership (90)
  • Culture Strategic Awareness (90)
  • Strategic Alignment (70)
  • Sharing of Strategic Knowledge (60)

19
The Human Capital Readiness Report
20
The Level of Readiness is High When..
  • Talent gap is zero
  • Leadership gap is zero
  • Cultural alignment index is 100
  • Goal and incentive alignment index is 100
  • High level of knowledge sharing

21
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22
The Skandia Navigator
  • Financial Focus
  • Total Assets
  • Revenues / total assets
  • Revenue from new business operations
  • Market value
  • Customer Focus
  • Market share
  • Number of customers
  • Number of customer lost
  • Average customer size
  • Process Focus
  • Processing time
  • PCs / Employee
  • IT literacy of employees
  • IT staff / total staff
  • Renewal and Development Focus
  • Competence development expense / employee
  • Share of training hours
  • RD expense / admin expense
  • Training expense / employee

23
The Skandia Navigator
  • Human Focus
  • Leadership index
  • Motivation index
  • Empowerment index
  • Motivation
  • Support within the organization
  • Awareness of quality demands
  • Responsibility versus authority to act
  • Competence
  • Number of employee
  • Average years of service with firm
  • Annual turnover of full-time permanent employees
  • Per capita annual cost of training communication
    and support programs for full-time permanent
    employees
  • Company managers assigned to full-time permanent
    employees
  • Percentage of company managers with advanced
    business degrees

24
Watson Wyatts Human Capital Index (HCI)
  • ????????????????????????????????? human resource
    practices ??? market value and shareholder
    returns
  • Strong correlation between their index
    (consolidation of 30 key HR practices) and
    increase in shareholder value
  • HR practices as a leading rather than lagging
    indicators of business success
  • HR practices ??????????????????????????????
  • Achieving recruiting and retention excellence
  • Creating a total reward and accountability
    orientation
  • Establishing a collegial, flexible workplace
  • Opening up communication between management and
    employees
  • Implementing focused HR technology

25
The Saratoga Institute
  • Human Capital Return on Investment (HCROI)
  • Revenue (expenses - pay and benefits) / Pay
    and benefits
  • Human Economic Value Added (HEVA)
  • (Net operating profit after tax Cost of
    capital) / FTE ???? Economic Value Added /
    Full-time equivalent employee
  • Human Capital Value Added (HCVA)
  • Revenue (expenses - pay and benefits) / FTE
  • Human Capital Market Value (HCMV)
  • (Market value Book value) / FTE

26
Human Asset Worth (Andrew Mayo)
  • HAW (EC X IAM) / 1,000
  • Human Asset Worth Employment Cost X Individual
    Asset Multiplier / 1,000
  • Employment Cost
  • Base salary value of benefits employer taxes
  • Individual Asset Multiplier Weighted average
    assessment of
  • Capability cumulative skills, knowledge,
    experience, and useful networks
  • Potential to grow and contribute at a higher
    level
  • Contribution to stakeholder value
  • Alignment to organizational values

27
Personal Capability Profile
  • Breadth and depth of experience, personal skills,
    technical and professional know-how, personal
    network
  • 0.5 ????????????????????????????????????????????
    ?????
  • 1.0 ????????????????????????????????????????????
    ???????
  • 1.5 ????????????????????????????????????????????
    ????? ???????????????????????????????? ???
  • 2.0 ????????????????????????????????????????????
    ??????? ???????????????????????????????????
    ??????????????

28
Alignment to Corporate Values
  • 0.5 ????????????????????????? corporate values
    ?????????????
  • 1.0 ????????????????????????????????????????????
    ????? values
  • 1.5 ??????????????????????????????????? values
    ????????????????????????
  • 2.0 ????????????????????????????????????????????
    ????????????????????? organizations value

29
???????????????????????? ??????? Human
Performance ManagerAIS
30
(No Transcript)
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