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1、Balanced Scorecard UsageSurvey 2011,Summary of ndings,2GC Limited,2011.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 is one of the worlds top-ten management frameworks and is the numberone framework for Performance Management.It has been so since its introduction in the
4、 early1990s.Despite this popularity,little is known about which organisations use Balanced Scorecard,what they use it for,and how useful it is in practice.This survey is part of a multi-year 2GC project to nd answers to these questions in order toimprove the use and understanding of the Balanced Sco
5、recard and also help us do our work better.,Who participated?Well informed managers,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”knowledgeabl
6、e.Over two-thirds worked in theheadquarters of their organisation.Only 14%were in a functional role.,How did the survey work?Our 2010 questionnaire was updated slightly with the addition ofquestions about linking BSC to other processes and who manages theBSC in the organisation.It was made available
7、 via a web-based tooland as a printable document that could be completed and mailed orFAXed back to 2GC.Each version had identical structure andquestions.Respondents from 60 organisations participated.Therespondents were self-selecting.,2GC Limited,2011,2GC Balanced Scorecard Usage Survey 2011-Summa
8、ry of Findings,3,Participating Organisations,Who uses Balanced,Europe18%,UK Ireland22%,Scorecard?,Asia/Australasia15%Americas15%,Indian SC/Africa13%Middle East18%,Organisations spread across a broadrange of sectors participated:not-for-prot and governmental sectorsprovided 23%of the responses.Three-
9、quarters had less than 10,000,Two thirds report that their BalancedScorecards are for Executive or SeniorManagement teams.40%reported that their organisationhas multiple Balanced Scorecards.,Geographic Distribution,employees.,1,000-10,00031%,Reported role of users ofthe Balanced Scorecard?,Is this w
10、hat was expected?Yes.The mix of organisations reporting,their average size,and the emphasis onBalanced Scorecard as a tool for senior managers are all consistent with 2GCs,10,00017%Organisation Size,Functions15%Department16%,Executive&Board Level42%Division&BU Level26%,expectations,based on our 11 y
11、ears of experience working with organisations aroundthe world on Balanced Scorecard design,and is very similar to the prole we sawreported in 2010.Have things changed since the last survey?The 2010 survey had more organisations with over 10,000 people in percentageterms,but the balance of sectors,an
12、d prole of roles is about the same.It also hadmore organisations reporting the presence of more than one Balanced Scorecard.,2GC Limited,2011,2GC Balanced Scorecard Usage Survey 2011-Summary of Findings,83%,34%,17%,33%,25%,2011,4,What is inuenced by BalancedScorecard in your Organisation?BusinessAct
13、ions58%Behaviours,Uses of Balanced ScorecardStrategicManagement35%ReportingOperationalManagement,What areBalancedScorecards being,Appraisals,63%,Calculate Incentives,14%,20112010,used for?,IndividualRewardsTeamRewards2010Balanced Scorecard-An“Active”Management tool.Over 80%of respondents use theirBa
14、lanced Scorecard to inuenceBusiness Actions-a highly encouraginggure that shows the dynamic nature ofthe tool.,Is this what was expected?Yes.The focus on strategic management isconsistent with the development of BalancedScorecard.Balanced Scorecard as a non-nancialreporting device,and as a support o
15、perationalmanagement are two popular complementary uses.Only three respondents said that Balanced Scorecardhad no inuence on their organisations actions andbehaviours-a Balanced Scorecard that does notinuence actions or behaviour is of little value.Have things changed since thelast survey?Not very m
16、uch,except for the fall in BalancedScorecards use for Calculating Incentives which isdue to fewer Financial Services rms completing thesurvey(3%this year,14%last year).,Balanced Scorecards primary roles are as anaid to strategic management,informingdecision making and the reporting of results.Balanc
17、ed Scorecard drives organisationalperformance by inuencing the actions andbehaviours of managers and individuals andthe way they are appraised.Balanced Scorecard plays a key role for a thirdof respondents in team or individual rewards.,2GC Limited,2011,2GC Balanced Scorecard Usage Survey 2011-Summar
18、y of Findings,5,Reporting Frequency,62%of respondentsuse a“Trafc Light”,Monthly,43%,system to highlightperformance in,QuarterlySix-monthlyAnnual,11%11%,36%,20112010,How is BalancedScorecard used?,their BalancedScorecardreports,80%of the Balanced Scorecards covered by the survey are,Reporting Softwar
19、eSpecialistBalancedScorecardSoftware26%Ofce Software42%None26%Other5%2GC Limited,2011,reported either quarterly or monthly.The Balanced Scorecards that are reported six monthly orannually are not really effective for management purposes.MS ofce tools such as Excel remain the most usedsoftware.Only o
20、ne in four of Balanced Scorecard reporting systemswere web enabled,with this feature being seen in thesmaller as well as the large organisations.Just under 50%(2010 66%)reported that there were clearconsequences for poor performance against BalancedScorecard metrics and targets.2GC Balanced Scorecar
21、d Usage Survey 2011-Summary of Findings,Is this what was expected?Yes.The Balanced Scorecards in this surveyare being regularly reported,and are alsodescribed as being effective at changingactions and behaviours(see previous page).Have things changed sincethe last survey?Use of specialist software t
22、o generate BalancedScorecard reports has increased since last year.There was a decrease in respondents reportingconsequences for missing targets which maymean a weakening of the tools impact but isalso sometimes a cultural issue.,People,Financial,Customer,Internal Business,People&Technology,Process
23、Improvement,Readiness,Market,Market Competitiveness,Services Delivered,Social Responsibility,Staff,Staff Development,Stakeholder Engagement,Output,Ownership,6,Types of Balanced,Perspective Names,Which BalancedScorecard designis in use?The survey asked about the design elements that featured inrespon
24、dents Balanced Scorecard.71%(2010 over 90%)included elements specic to 2nd or 3rd Generation designs.Organisations reported using between 2 and 5 perspectives(average 4).Many used unique names for someperspectives,and common names for others.The size ofeach word in the table far right is proportiona
25、l to thefrequency of its reported use:the standard perspectivenames dominate,even though few Balanced Scorecardsactually use all four of the standard perspective names.The reported Balanced Scorecards had on average 11Objectives and 23 Metrics,Scorecard used3rd Generation40%1st Generation29%2nd Gene
26、ration31%Is this what was expected?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
27、to seethat these modern design 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 remaindominant-though the names used are more variednow with people“per
28、sonalising”the standardheadings.,ProcessesCapabilityBuildingClientCapabilityLearning&GrowthCustomer FocusInternal ProcessesCore ProcessesCost Saving by Hiring Cost CutCustomer&GrowthCustomer SatisfactionDevelopmentEmployee RetentionFinancial/StakeholderFinancial PerformanceGrowthGrowth/NPD Initiativ
29、esHiring TargetsHR&TechnologyHuman CapitalInternalPeople&InnovationInternal Business ProcessesKnowledge&PartnershipsLearning&InnovationResearch OutputsResource&Process MgtOperational Efciency/EffectivenessOperational ProcessesOperationsOrganisation&CultureOrganisational ExcellenceStrategyTriple Bott
30、om line(Econ/Soc/Env),2GC Limited,2011,2GC Balanced Scorecard Usage Survey 2011-Summary of Findings,7,Multiple Balanced Scorecarddesigned by“cascading”.,Who designed theBalanced Scorecard?,How was the,20112010,40%,66%,Consultants29%,Others inOrganisation19%,Performanceteam8%,Balanced Scorecarddesign
31、ed?,2009,57%Proportion of responding organisationsreporting having multiple Balanced Scorecards,ManagementTeam Itself44%,In organisations with multiple Balanced Scorecards,about 60%(up from only 40%in our rst survey)were created using a structured sequential approach,known as“cascading”.,Balanced Sc
32、orecard Resets,Sensibly in our view,the main design approach is for,24%,24%,Targets only3%,the users to design it themselves-44%.However,the proportion of those designed by specialistconsultants is higher than last year-29%versus,14%in 2009.,Yes76%,Within last12 months76%,Objectives,Measures&Targets
33、74%,Measures&Targets23%,Two-thirds of organisations have refreshed theirBalanced Scorecard design:most during theprevious 12 months.Over 80%of the revisions were,linked to updated Strategic Plans.Over 50%therevisions involved changes to objectives,measures,Has it been reset?,When was it last reset?,
34、What elements were changed?,and targets.,2GC Limited,2011,2GC Balanced Scorecard Usage Survey 2011-Summary of Findings,Others,7%,Management,11%,HR,8,How valuable is yourBalanced Scorecard?,Strategic Planning26%Unit usingBalancedScorecard22%Finance4%QualitySpecic PM Unit20%11%Who manages theBalanced
35、Scorecard?Planning79%Budgeting70%Goal Setting51%QualityManagement47%Risk43%Management,ExtremelyVerySomewhatNot at all,4%,23%,31%,42%201120102009,Realising thevalue of BalancedScorecardThe value rating has consistently increased in the three years of oursurvey-with nearly 75%now being Extremely or Ve
36、ry valuable.Management of Balanced Scorecards is fairly evenly spread arounddepartments with Strategic Planning,Performance Management unitsand the unit using the BSC,having the largest share.A high proportion of organisations link their Balanced Scorecards toPlanning and Budgeting.Around half also
37、link them to Personal Goalsetting,Quality and Risk Management.,Pay/RewardsOther,6%,34%,Is this what was expected?Regarding who in the organisation manages the Balanced Scorecard,possibly not.But it is interesting to see reportedthat few of the Balanced Scorecards are managed in Finance compared to o
38、ther departments.,Processes linked toBalanced Scorecard 2GC Limited,2011,The linking of Balanced Scorecards to Budgeting in 70%of cases is higher than expected but the linkage to otherprocesses is in line with what we see in our work with clients.2GC Balanced Scorecard Usage Survey 2011-Summary of F
39、indings,9,Conclusions/ObservationsAs last year,the survey shows that Balanced Scorecard is a useful management tool.Atypical Balanced Scorecard in our survey has 11 objectives and 23 measures,is based onrelatively modern design principles,is one of several Balanced Scorecards within theorganisation,
40、is mostly likely being used by a senior management team as an aid to strategicmanagement,and is directly inuencing their actions and behaviours.Well designedBalanced Scorecards“work”.The survey identied important secondary uses of Balanced Scorecard-supportingoperational management,and the delivery
41、of individual appraisals or rewards.This ndingreconciles well with another 2GC design principle-that there are different types of BalancedScorecard application,each needing its own specic design approach.We see that organisations are linking their Balanced Scorecard to planning,budgeting,quality and
42、 risk management-the challenge is to do this seamlessly and without addingunnecessary complexity.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,2011,2GC Balanced
43、 Scorecard Usage Survey 2011-Summary of Findings,1,10,Find out moreRead 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 the yea
44、rhttp:/www.2gc.co.uk/training,TextAsk us a Question-We will sendyou an answer for free(if we canknow the answer!).Send an email to Ask2GC2GC.co.ukNo coursework questions please,2GC Limited,2011,2GC Balanced Scorecard Usage Survey 2011-Summary of Findings,11,Help us withthe 2012SurveyPlease let us know if you would like toparticipate in or help with carrying out the2012 Survey.Send us an email to at2012survey2gc.co.ukThe questionnaire will be available fromFebruary 2012.,2GC Limited,2011,2GC Balanced Scorecard Usage Survey 2011-Summary of Findings,
