Title: The Roles of Human Capital in Balanced Scorecard
1The Roles of Human Capital in Balanced Scorecard
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2The Roles of Human Capital in Balanced Scorecard
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3??????????????????? ????????????? Balanced
Scorecard ????????????
?????????????????? (Measurement Systems)
????????????????????????????????????? (Strategy
Implementation
??????????????? (Management Systems)
4???????? BSC ???????????????????
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6Strategy Map
Financial
Customer
Internal Process
Learning growth
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8???????? BSC ????????????
Corporate Scorecard
Division Scorecard
Department Scorecard
Personal Scorecard
9????????????????????????? Balanced Scorecard
?????
- ??????????????????????????????????????????????????
????????????????? (Learning and Growth
Perspective) - ??????????????????????????????????????????????????
??????? - ???????????????????????
- ???????????????????????????????
- ????????????????????????????????
- Turnover Rate
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- Downtime
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- ???????????????????????????????? (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)
12Human Capital ????????
- ??????????????????????????????????????????????????
????????????????????????? (Intangible Assets)
???????????? - Knowledge
- ?????????????????????
- ??? ????????????????
- ???????????????
- ??????????????????????????????????????????????????
??? Intellectual Capital - ?? (Human Capital) ???????????????????????????????
?????????????????? (Intellectual Capital) - ??????????????????????????????????????????????????
??????????
13??????????????????????????????????
- ??????????????????????????????????????????????????
??????????????????????????? ??????????????????????
?????????????????????????????? (Value and
Contribution of People) - ?????????????????????????????????
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?????????? - ??????????????????????????????????????????????????
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??????????? - ???????????????????????? ?????????????????????????
???????????? ?????????????????? - ?????????????????????????????? ???????????????????
??????? - ???????????????????????????????????????????????
??????????????????????? Part-time ???????????? - ????????????????????????????????????????????????
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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) ???????????????????????????????
??????
17The Human Capital Readiness Report
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?????????????????? 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)
19The Human Capital Readiness Report
20The 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
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22The 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
23The 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
24Watson 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
25The 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
26Human 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
27Personal Capability Profile
- Breadth and depth of experience, personal skills,
technical and professional know-how, personal
network - 0.5 ????????????????????????????????????????????
????? - 1.0 ????????????????????????????????????????????
??????? - 1.5 ????????????????????????????????????????????
????? ???????????????????????????????? ??? - 2.0 ????????????????????????????????????????????
??????? ???????????????????????????????????
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28Alignment to Corporate Values
- 0.5 ????????????????????????? corporate values
????????????? - 1.0 ????????????????????????????????????????????
????? values - 1.5 ??????????????????????????????????? values
???????????????????????? - 2.0 ????????????????????????????????????????????
????????????????????? organizations value
29???????????????????????? ??????? Human
Performance ManagerAIS
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