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1、Balanced Scorecard UsageSurvey 2010,Summary of ndings,2GC Limited,2010.All rights reserved.,This document is licensed under a Creative Commons License.You are free to copy,distribute,display,and perform the work subject to the following conditions:,Attribution.You must give the original author credi
2、t;Non-commercial.You may not use this work for commercial purposes;No Derivative Works.You may not alter,transform,or build upon this work.For any reuse or distribution,you must make clear to others the license terms of this work.Any of these conditions can be waived if you get permission from the c
3、opyright holder.More information on this license from http:/creativecommons.org/licenses/by-nc-nd/2.0/uk/,2,Why do a survey?The Balanced Scorecard has been one of the worlds top-ten management frameworksof any kind,and the number one framework for Performance Management specically,since it was intro
4、duced in the early 1990s.But despite(or perhaps because of)this,little is known about what kind of organisations use Balanced Scorecard,what they useit for,and how useful it is in practice.This survey collected information about the answers to these questions.,Who participated?Well informed managers
5、,in corporateor staff roles:a prole that helps ushave condence in the quality ofresponses provided.Over 50%declared they were“very”knowledgeable concerning theBalanced Scorecard-30%said theywere“extremely”knowledgeable.Over two-thirds worked in theheadquarters of their organisation.Only 18%were in a
6、 functional role.,How did the survey work?A simple questionnaire developed from the survey tool used in 2GCs 2009 survey.Thequestionnaire publicised in February 2010 through various methods to people interested inor working with corporate Balanced Scorecards.The questionnaire was made available via
7、a web-based tool,and as a printable documentthat could be completed and mailed or FAXed back to 2GC.Each version had identicalstructure and questions.Respondents from 50 organisations participated.Therespondents were self-selecting.Why did 2GC do this survey?We think that learning more about the ans
8、wers to these questions will improve the use andunderstanding of the Balanced Scorecard and also help us do our work better.,2GC Limited,2010,2GC Balanced Scorecard Usage Survey 2010-Summary of Findings,Other,18%,3,Participating OrganisationsTransport/UtilitiesFinance 10%Manufacturing14%14%,Who uses
9、 BalancedScorecard?,Services24%,Government10%NFP8%,The survey was completed byorganisations spread across a numberof sectors:around 20%were not-for-prot or governmental.Three-quarters had less than 10,000,Over two thirds report that theirBalanced Scorecards are for Executiveor Senior Management team
10、s.60%reported that their organisationhas more than one Balanced,Sectors,1,000-10,00020%,employees.Reported role of users ofthe Balanced Scorecard?,Scorecard.Is this what was expected?The mix of organisations reporting,their average size,and the emphasis on Balanced Scorecard as atool for senior mana
11、gers are all consistent with 2GCs expectations,based on our 11 years of,1,00055%,10,00024%,Functions15%,Executive&Board Level36%,experience working with organisations around the world on Balanced Scorecard design.The bias towards smaller organisations,and towards more senior management teams is perh
12、apsexplained by considering the decision making process required to choose to develop a BalancedScorecard.Designing and implementing a strategic Balanced Scorecard consumes managementteam time and resources.The more senior the team,the easier it is for the decision to be made toallocate these resour
13、ces.In small and medium sized organisations,this required decision makingprocess may be easier to execute.This is something we hope to investigate in future surveys.,Organisation Size,Department16%,Division&BU Level33%,Have things changed since the last survey?The 2009 survey had more organisations
14、with over 10,000 people in percentage terms,but the balanceof sectors,and prole of roles is about the same.,2GC Limited,2010,2GC Balanced Scorecard Usage Survey 2010-Summary of Findings,34%,20%,17%,35%,2010,4,What is inuenced by Balanced,Uses of Balanced Scorecard,Scorecard in your Organisation?,Str
15、ategicManagement,What are,BusinessActions,71%,Reporting,29%,Balanced,BehavioursAppraisalsIndividualRewards,41%39%,65%,OperationalManagementGoals&IncentivesIs this what was expected?,20102009,Scorecards beingused for?Balanced Scorecards primary roles are as an aid to,TeamRewards2009Using Balanced Sco
16、recard forRewards:its a Finance ThingOver 80%of respondents from the FinancialServices sector reported the use the BalancedScorecard as an individual or team performancemeasurement/incentivisation tool.Fewer than 20%of the non-Financial organisationsthat participated in the survey reported similar u
17、se.,Yes.The focus on strategic management isconsistent with the origins of Balanced Scorecard.Balanced Scorecard as a non-nancial reportingdevice,and as a support operational managementare two popular alternative uses.Only two respondents said that Balanced Scorecardhad no inuence on their organisat
18、ions actions andbehaviours-a Balanced Scorecard that does notinuence actions or behaviour is of little value.Have things changed since thelast survey?The apparent increase in use of Balanced Scorecardfor Goals and Incentives is mostly due to a greaterrepresentation in the survey from Financial Servi
19、cesrms(14%this year,5%last year).,strategic management,informing decision making andthe reporting of results.Balanced Scorecard drives organisational performanceby inuencing the actions and behaviours of managersand individuals.Apart from in the nance sector,the role BalancedScorecard plays in team
20、or individual appraisals orrewards is a side-effect of its primary role in inuencingactions and behaviours,rather than an end in itself.,2GC Limited,2010,2GC Balanced Scorecard Usage Survey 2010-Summary of Findings,None,24%,5,Reporting Frequency,64%of respondentsuse a“Trafc Light”,Monthly,43%,system
21、 to highlightperformance in,QuarterlySix-monthlyAnnual,13%13%,30%,20102009,How is BalancedScorecard used?,their BalancedScorecardreports,Over 70%of the Balanced Scorecards covered by,Reporting Software,the survey are reported either quarterly or monthly.Balanced Scorecards that are reported six mont
22、hly orannually were used exclusively for paying incentives.,Is this what was expected?To have any real chance of triggering changes inperformance,a Balanced Scorecard needs to bereported.The Balanced Scorecards in this survey,Ofce Software58%2GC Limited,2010,SpecialistBalancedScorecardSoftware13%Oth
23、er5%,Two-thirds reported that there were clearconsequences for poor performance againstBalanced Scorecard metrics and targets.About one in four of Balanced Scorecard reportingsystems were web enabled,with this feature beingseen in the smaller as well as the large organisations.2GC Balanced Scorecard
24、 Usage Survey 2010-Summary of Findings,are being regularly reported,and are alsodescribed as being effective at changing actionsand behaviours(see previous page).Have things changed sincethe last survey?This year more Balanced Scorecards are beingreported on a monthly basis than before.Use of standa
25、rd ofce software to generateBalanced Scorecard reports has increased sharplysince last year.,1st Generation,7%,6,What sort ofBalanced,Types of BalancedScorecard used3rd Generation37%,Perspective NamesCustomer 22%Financial 19%,Scorecard designis in use?The survey asked about the design elements thatf
26、eatured in respondents Balanced Scorecard.Most(over 90%)included elements specic to 2nd or 3rdGeneration designs.We also asked respondents to list the perspectivenames used in their Balanced Scorecard:organisations reported between 2 and 5perspectives(average 4).,2nd Generation56%Is this what was ex
27、pected?The results reect how Balanced Scorecard designmethods have evolved since the early 1990s.Forover a decade,books and articles have beenencouraging use of the more advanced and moreeffective 2nd and 3rd Generation BalancedScorecard designs methods.It is encouraging to seethat these modern desi
28、gn concepts are widely used.Since the mid-1990s commentators have proposedchanges to the number of and names used for theBalanced Scorecard perspectives.The surveyshows that the original four headings remain,StakeholderLearningInternal ProcessesPeopleOperations,15%15%13%11%6%,The reported Balanced S
29、corecards included,onaverage,26 measures,dominant-though the emergence of stakeholderand learning as popular headings may indicatethese suggestions are beginning to have an effect.,Leadership 4%,2GC Limited,2010,2GC Balanced Scorecard Usage Survey 2010-Summary of Findings,14%,7,How valuable is yourB
30、alanced Scorecard?50%45%41%27%18%9%9%0%Extremely Very Somewhat Not at allManagement team involved in designDesigned without the management teamBalanced Scorecard Resets,Who designed theBalanced Scorecard?ConsultantsOthers inCompany27%Performanceteam3%ManagementTeam Itself56%,How was theBalanced Scor
31、ecarddesigned?Involving the management team that will use theBalanced Scorecard in its design dramaticallyimproves its value.Over 90%of such BalancedScorecards were rated as very or extremelyvaluable compared with just 45%for those designedWITHOUT management team involvement.,33%Yes,15%Within last12
32、 months84%,Objectives,Measures&Targets56%,Targets only7%,Two-thirds of organisations have refreshed theirBalanced Scorecard design:most during theprevious 12 months.Over 80%of the revisionswere linked to updated Strategic Plans.Over 50%changed objectives,measures and targets.,67%,Measures&Targets37%
33、,In organisations with multiple Balanced Scorecards,over two-thirds were created using a structuredsequential approach known as“cascading”.,Has it been reset?,When was it last reset?,What elements were changed?,2GC Limited,2010,2GC Balanced Scorecard Usage Survey 2010-Summary of Findings,8,Conclusio
34、ns/ObservationsAs last year,the survey shows that Balanced Scorecard is a useful management tool.Atypical Balanced Scorecard has between 20 and 30 measures,is based on relatively moderndesign principles,is one of several Balanced Scorecards within the organisation;it mostlylikely being used by a sen
35、ior management team as an aid to strategic management,and isdirectly inuencing their actions and behaviours.Well designed Balanced Scorecards“work”.The survey shows that Balanced Scorecards provide the highest value when they aredesigned and implemented with user involvement-conrming a design policy
36、 that has beencentral to 2GCs work on Balanced Scorecard design and implementation.The survey identied important secondary uses of Balanced Scorecard-supportingoperational management,and the delivery of individual appraisals or rewards.This ndingreconciles well with another 2GC design principle-that
37、 there are different types of BalancedScorecard application,each needing its own specic design approach.Overall,the survey shows that Balanced Scorecard remains an important and effectivemanagement tool,but one whose value relies on getting the design and implementation right.,2GC Limited,2010,2GC B
38、alanced Scorecard Usage Survey 2010-Summary of Findings,0,9,Find out more,Read some stuff-See 2GCs collection ofFAQs,Papers,Presentations,Case Studieshttp:/www.2gc.co.uk/resourcesGet some training-2GC runs one-day andtwo-day training courses on Balanced Scorecarddesign and implementation throughout
39、the yearhttp:/www.2gc.co.uk/training,Ask us a Question-We will sendyou an answer for free(if we canand if we have the time).Send an email to Ask2GC2GC.co.ukWe may choose not to answer.No coursework questions,2GC Limited,2010,2GC Balanced Scorecard Usage Survey 2010-Summary of Findings,10,Help us withthe 2011SurveyPlease let us know if you would like toparticipate in or help with carrying out the2011 Survey.Send us an email to at2011survey2gc.co.ukThe questionnaire will be available fromFebruary 2011.,2GC Limited,2010,2GC Balanced Scorecard Usage Survey 2010-Summary of Findings,
